#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
WOA in joint names of different individuals can lead to a valid assessment/s u/s.153A
Income Tax
Income Tax
S. 263 Revision order based on grounds not shown in show cause notice is not valid
Income Tax
Income Tax
Rule 8D(2)(ii) & (iii) not applies to shares held as stock-in-trade but S. 14A applies
Income Tax
Income Tax
ITAT upheld addition for stock difference as per books and in Statement submitted to Banks
Income Tax
Income Tax
S. 154 Order can be rectified by AO without giving opportunity of hearing to Assessee
Income Tax
Income Tax
On failure to deduct TDS on web charges amount is disallowable U/s. 40(a)(ia)
Income Tax
Income Tax
Capital reserve arising from amalgamation in the nature of merger is a capital receipt
Income Tax
Income Tax
s. 68 Addition for unexplained should be deleted even if Assessee explains & provides credible evidences even during appellate proceedings
Income Tax
Income Tax
Notional depreciation not allowable while computing value of assets for wealth tax
Income Tax
Income Tax
