#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
Consultancy charges paid to non resident for project outside India not deemed to accrue or arise in India
Income Tax
Income Tax
Commission to working director-shareholder cannot be disallowed merely because assessee-company did not declare dividend
Income Tax
Income Tax
No TDS u/s.194C in absence of contract between contractor & sub-contractor
Income Tax
Income Tax
Sec. 40A(2)(a) – Onus lies on department to prove excessive or unreasonable expense
Income Tax
Income Tax
If proper source of capital & share premium not shown than addition can be made u/s. 68
Income Tax
Income Tax
ITAT confirms disallowance u/s. 14A computed under rule 8D despite no interest payment
Income Tax
Income Tax
Sec. 54F – House owned by wife not to be considered
Income Tax
Income Tax
Gift without love and affection between donor & donee not genuine
Income Tax
Income Tax
Trust running classes for & under authority of University is not coaching centre
Income Tax
Income Tax
