#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
Without sufficient cause delay of 902 days in filing appeal cannot be condoned
Income Tax
Income Tax
Amount Paid to Non Resident for ‘film shooting services’ is it ‘fees for technical services’?
Income Tax
Income Tax
Client coordination fees cannot be termed as royalty
Income Tax
Income Tax
54EC limit of Rs. 50L applies to financial year not to transaction
Income Tax
Income Tax
Expenditure to set-up a new line of business is capital expenditure
Income Tax
Income Tax
Fixed deposit cannot be considered as deposit in capital gain bond to claim exemption U/s. 54EC
Income Tax
Income Tax
EPF / ESI contributions allowable, if paid before due date of filing I-T return
Income Tax
Income Tax
Payment for acquiring right for satellite broadcasting of film amounts to ‘royalty’ & TDS is deductible u/s. 194J
Income Tax
Income Tax
‘Grossing up’ in absence of PAN should be at rates in force and not at 20%
Income Tax
Income Tax
