#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
No Tax payable by Canadian Company on fees for included services by virtue of article 12(5)(a) of DTAA
Income Tax
Income Tax
Dutch Company not eligible for benefits under India-Netherlands treaty, if it charters a ship from a company domiciled in Iran
Income Tax
Income Tax
S. 10B Set-off of eligible unit’s loss against income of non-eligible unit during tax holiday period cannot be allowed
Income Tax
Income Tax
Presumption as to validity of document wouldn’t discharge burden of proof cast on assessee U/s. 68, 69, 69A etc.
Income Tax
Income Tax
Expenditure on renovation/repair/addition in leasehold premises is capital expenditure
Income Tax
Income Tax
Disallowance U/s.14A cannot be made if assessee has not incurred & claimed any expenditure against exempt income
Income Tax
Income Tax
S. 147 Supply of recorded reasons after passing reassessment order renders the reopening void
Income Tax
Income Tax
Matter related to Applicability of TDS on payments of air fare to freight agents located abroad remanded back to ITO
Income Tax
Income Tax
AO must make a reference to Valuation Officer in terms of S. 50C(2) if assessee objectes to stamp duty valuation
Income Tax
Income Tax
