#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
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
Shipping Business -Insurance claim will qualify for deduction U/s. 33AC only if it represents business profits of assessee
Income Tax
Income Tax
For income tax Purpose Working of actuarial surplus in accordance with rule 2 of First Schedule to insurance Act is valid
Income Tax
Income Tax
‘Freight beneficiary’ in a shipping business to be assessed under normal Income tax provisions and not u/s. 172
Income Tax
Income Tax
Additional evidences cannot be accepted by CIT(A) without following mandate in terms of rule 46A
Income Tax
Income Tax
Addition U/s. 41(1) not justified on failure of revenue to prove adjustment of liability
Income Tax
Income Tax
Export commission paid to nonresident agent for taxable services outside India is not taxable in India
Income Tax
Income Tax
