#ITAT Judgments
Log in to FollowITAT Judgment contain Income Tax related Judgments from Income Tax Appellate Tribunal Across India which includes ITAT Mumbai, Chennai, Delhi, Kolkutta, Hyderabad etc.
Income Tax
Income Tax
If intention for trade in share is earning quick Profit by frequent trading, such profit taxable as business income
Income Tax
Income Tax
Fore initiation of Reassessment AO need not conduct inquiry & nor required to verify information, only nexus between Information & Belief required
Income Tax
Income Tax
Insurance receipt on loss of stock & Technology transfer fee eligible for deduction U/s. 80HHC
Income Tax
Income Tax
Commission on supply of goods not allowable on failure to prove that agent was engaged for effecting sales
Income Tax
Income Tax
S. 145A Value of inventory must include amount of excise duty paid on it
Income Tax
Income Tax
Mobile Companies can recognize revenue to extent of talk time used in case of prepaid talk time
Income Tax
Income Tax
Deduction u/s. 10A is allowable without setting off of losses of other units
Income Tax
Income Tax
S. 54 Exemption cannot be denied for payment by third party if subsequently reimbursed by the Assessee
Income Tax
Income Tax
S. 14A disallowance can be made even if there is no exempt income
Income Tax
Income Tax
