#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
Even if a claim is not made before AO, it can be made before appellate authorities
Income Tax
Income Tax
Penalty u/s. 271BA justified for Failure to furnish Form No. 3CEB, even if return is filed electronically
Income Tax
Income Tax
Onus on revenue to prove that expense disallowed u/s. 40A(2)(b) were excessive or unreasonable
Income Tax
Income Tax
Addition U/s. 50C justified even in case of depreciable Asset if Assessee not challenges the value adopted by stamp valuation authority
Income Tax
Income Tax
TPO must justify arm’s length margin fixed by it
Income Tax
Income Tax
MAT payable on Loan admitted as income by the Assessee
Income Tax
Income Tax
Disallowance U/s. 40A(2) is not required to be made for TP adjustments
Income Tax
Income Tax
In the absence of finding by AO Regarding Mis-statement / Non Disclosure, penalty order not justified
Income Tax
Income Tax
Whether assessee’s failure to get its accounts audited on ground that its entire income was exempt constitutes a reasonable cause?
Income Tax
Income Tax
