#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
Time Limit to initiate proceedings u/s. 201(1)/201(1A) Prior to amendment of s. 201(3) vide Finance Act, 2009
Income Tax
Income Tax
If internal and external comparables available then TPO justified in adopting CUP method for comparability analysis instead of TNMM applied by assessee
Income Tax
Income Tax
12AA registration can be cancelled if main activities of assessee-trust were in the nature of trade & Commerce
Income Tax
Income Tax
Loss set off U/s. 70 & 71 not permissible against income disclosed during survey
Income Tax
Income Tax
Commissioner cannot assume jurisdiction u/s. 263 without recording the reasons
Income Tax
Income Tax
Perpetual sole occupancy right given to a shareholder is deemed dividend u/s. 2(22)(a)
Income Tax
Income Tax
If there is no permission to carry on money lending business, Amount advanced to assessee-director is deemed dividend
Income Tax
Income Tax
Country who is party to a Treaty cannot unilaterally alter its provisions
Income Tax
Income Tax
Whether subscription made by garment manufacturer to online fashion website is royalty or not?
Income Tax
Income Tax
