#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
Network access charges are not software expenditure & are revenue in nature
Income Tax
Income Tax
Income from supervisory services rendered in connection with commissioning of a power project is business income in terms of article 7 of Indo-German DTAA rws 44D & 115A
Income Tax
Income Tax
Power to rectify a mistake u/s. 254(2) cannot be used for recalling entire order
Income Tax
Income Tax
CIT can exercise power u/s. 263 to set aside non-speaking arbitrary order passed by AO
Income Tax
Income Tax
Deemed dividend provision not applicable on loan received from company engaged mainly in lending business
Income Tax
Income Tax
Whether casual contract workers can be considered as regular workers u/s. 80-IB(2)
Income Tax
Income Tax
TPO cannot be asked to establish motive behind transfer of profit before ALP determination
Income Tax
Income Tax
Grant of registration u/s. 12AA is a condition precedent for claiming exemption u/s. 11
Income Tax
Income Tax
S. 271A penalty justified for non maintenance of book of account U/s. 44AF
Income Tax
Income Tax
