#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
S. 10A Expenses Reduced from Export Turnover Needs to be reduced from Total Turnover too
Income Tax
Income Tax
S. 54/54F exemption available on Investment in purchase of plot/land for construction of house
Income Tax
Income Tax
No charity in providing assistance to entrepreneurs for fees in setting up industries
Income Tax
Income Tax
Cost of acquisition by successor during succession will not form part of cost of Asset
Income Tax
Income Tax
TPO may use date which may not have been available to the assessee at the time of preparation of statutory transfer pricing study/documentation
Income Tax
Income Tax
For properties acquired prior to 1-4-1981, cost of acquisition will be FMV as on 1-4-1981
Income Tax
Income Tax
Cellular companies liable to deduct TDS U/s. 194H on Discount to distributors on payments for recharge coupons
Income Tax
Income Tax
TP – Comparable with more then 15% related party transactions not justified
Income Tax
Income Tax
Foreign Currency Expenses on software development is to be excluded from Export Turnover in Computation of deduction U/s. 10A & 80HHE
Income Tax
Income Tax
