#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
Assessee must substantiate its claim that payment in cash were not in violation of section 40A(3)
Income Tax
Income Tax
If ‘business income’ not taxable due to absence of PE in India, it cannot be taxed as ‘other income’
Income Tax
Income Tax
No restriction in considering companies with either abnormal profits / losses as comparable to tested party, as long as they are functionally comparable
Income Tax
Income Tax
S.32 Depreciation allowable on goodwill paid for Purchase of clientele base of sub-broker
Income Tax
Income Tax
No TDs u/s. 194C if contract is for hiring of Lorries only and not for carriage of goods
Income Tax
Income Tax
Block Assessment not sustainable if Notice u/s. 143(2) issued after expiry of prescribed period
Income Tax
Income Tax
S. 92C(4) Deduction under Chapter VI-A cannot be allowed on additions made as per TPO’s order
Income Tax
Income Tax
To reject view taken in earlier assessment years, there must be material change in the fact, situation or in law
Income Tax
Income Tax
Depreciation not allowable if Assessee is not the owner of the Asset either wholly or partly
Income Tax
Income Tax
