#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
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
Even if trust receipt exceed Rs.10 lakh AO can deny exemption but cannot cancel its registration
Income Tax
Income Tax
Transfer Pricing – DEPB benefit should be considered as part of turnover for working out profit margin
Income Tax
Income Tax
Exp. to S. 73 would apply even when entire business consists of purchase & sale of shares
Income Tax
Income Tax
Payment for supply of asset is FTS if developing technology is also made available to assessee
Income Tax
Income Tax
Municipal valuation to be taken as ALV if no other data exists
Income Tax
Income Tax
No disallowance U/s. 10A for mere higher profits if the same is not found to be for tax avoidance
Income Tax
Income Tax
