#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
Commissioner cannot revise order passed by TPO u/s. 92CA(3)
Income Tax
Income Tax
Computation of benefit of gratuity & leave encashment is to be based on definition of salary under expl. to S. 10(10)
Income Tax
Income Tax
All delivery based transaction may not be treated as investment activity
Income Tax
Income Tax
Payment for making logistic arrangements are not FTS even if the same require some managerial skill
Income Tax
Income Tax
Search Assessment u/s.153C is Void If AO’s Satisfaction Not Recorded
Income Tax
Income Tax
Oversight/ workload not reasonable cause to condone delay in appeal filing
Income Tax
Income Tax
Royalties & FTS are liable to tax as per Article 12 of the India-USA treaty only on payment basis
Income Tax
Income Tax
No tax deductible on Income Paid to non Resident Company if same not taxable in its hands in India
Income Tax
Income Tax
‘Force of attraction rule’ to tax income not directly connected to PE in India – ITAT
Income Tax
Income Tax
