#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
Agricultural Land is not Capital Asset if not within notified area & no capital gain on transfer of such land
Income Tax
Income Tax
Expenses allowed in earlier year cannot be disallowed in subsequent years if facts are same
Income Tax
Income Tax
Sale and transmission of gas is a contract for sale & not a contract for technical services
Income Tax
Income Tax
Losses of non Section 10A units cannot be set off against profit of 10A unit
Income Tax
Income Tax
Purchase, Sale & lease back of windmill fetal to deduction u/s. 80-IA
Income Tax
Income Tax
To claim deduction u/s. 80-IA(10) that infrastructure facility need not be owned by enterprise
Income Tax
Income Tax
S. 54 Amount not utilized in construction of residential house within 3 years is taxable in the year in which period of 3 years expires
Income Tax
Income Tax
Profit on sale of Agricultural Land -Business Income or Capital Gain?
Income Tax
Income Tax
S. 14A not applies to Share Application money as it is not an investment
Income Tax
Income Tax
