#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
Mere fact that the asset purchased had been leased back & vendor had undertaken to pay lease charges can not per se lead to the conclusion that transaction is sham
Income Tax
Income Tax
Non compete fees for giving up right to carry on business is taxable as business income
Income Tax
Income Tax
Entire unaccounted sales cannot be undisclosed income of assessee if Purchase is duly accounted
Income Tax
Income Tax
Employees’ contribution towards PF & ESI – Allowed if paid before due date of filing return
Income Tax
Income Tax
S. 115JA Doubtful debts debited to the P&L Account has to be added for book profit
Income Tax
Income Tax
Income from providing services to tenants is taxable as business income
Income Tax
Income Tax
Reference by AO to valuation officer u/s. 142A without any material evidence or finding is invalid
Income Tax
Income Tax
Section 44AC covers only expenditure the benefit of which derived both by Head Office & Branch
Income Tax
Income Tax
Transfer pricing – Current year data can be used for comparability of international & uncontrolled transactions
Income Tax
Income Tax
