#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
If fees for technical service not taxable as Business Income it cant taxed as Other Income too
Income Tax
Income Tax
No disallowance u/s 14A if tax-free investments capable of taxable income
Income Tax
Income Tax
While Computing ALP with CUP method TPO cannot ignore negative deviations
Income Tax
Income Tax
Application U/s. 12AA/80G cannot be rejected without giving sufficient opportunity
Income Tax
Income Tax
Exemption u/s 54EC on investment made before transfer not allowable
Income Tax
Income Tax
Interest Paid to the extent amounts are diverted to sister/other concerns on interest free basis not allowable
Income Tax
Income Tax
Merely because assessee incurred a loss on onshore activities it cannot be said that price was deliberately low to avoid taxability
Income Tax
Income Tax
Deduction u/s 80IB allowable even if not claimed in ITR
Income Tax
Income Tax
Mere change in ownership doesn’t convert a stock-in-trade into a capital asset
Income Tax
Income Tax
