#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
Royalty earned by NR from another NR not taxable in India even if payer embeds the now-how into products sold in India
Income Tax
Income Tax
Additional depreciation allowable only on acquisition & installation of new machinery
Income Tax
Income Tax
Assessee-trusts, being representative assessee of Self Help Group, not liable to deduct TDS
Income Tax
Income Tax
No Penalty U/s. 271AAA on declaring an income admitted during search & payment of taxes thereon
Income Tax
Income Tax
Deduction not claimed in Return U/s. 139(1) can be claimed in Return filed U/s.153A
Income Tax
Income Tax
Search Assessment without JCIT’s Approval is invalid
Income Tax
Income Tax
Fabric design constitutes Fees for Technical Services if design made available for manufacturing garments
Income Tax
Income Tax
CIT review u/s. 263 not justified If AO exercises due diligence in accepting assessee’s claim
Income Tax
Income Tax
Non-resident French shipping company not to pay tax on business income unless it is having PE in India
Income Tax
Income Tax
