#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
Cost of lease-hold land can’t be taken as NIL as same is not covered by sec. 55(2)(a)
Income Tax

Income Tax
TDS U/s. 194C not applicable on machine hiring without manpower
Income Tax

Income Tax
Interest paid on business loan cannot be netted against interest on fixed deposits
Income Tax

Income Tax
Assessee can claim exemption under both Sec. 54 & 54F for investment in same house
Income Tax

Income Tax
CIT cannot deny registration of trust U/s. 12AA by examining activities instead of objects
Income Tax

Income Tax
No advance tax & Interest Payable on Commission treated as salary by AO
Income Tax

Income Tax
Tribunal has power to grant unlimited stay of demand
Income Tax

Income Tax
ITAT asked AO to determine if payment for software service is FTS or Royalty
Income Tax

Income Tax
TPO can select method other then the one selected by Assessee to determine true income
Income Tax

Income Tax
