#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
No s. 14A disallowance if loan utilized for capital contribution in Partnership Firm
Income Tax
Income Tax
Power of TPO to determine ALP of international transaction not referred to him by A.O.
Income Tax
Income Tax
Prepayment penalty charges & upfront fees are revenue expenditure
Income Tax
Income Tax
Gross Amount’ of royalty under Indo-USA DTAA includes tax withheld
Income Tax
Income Tax
Commission on sales is to be allowed in year of sale even if sale was realised in next financial year
Income Tax
Income Tax
Gift – Addition justified if Assessee fails to prove financial capacity of Donor
Income Tax
Income Tax
No Scope for Calculations or recalculations of income declared u/s. 44BB
Income Tax
Income Tax
No TDS deductible on interest for delayed payment of Purchase Bills U/s. 194A
Income Tax
Income Tax
Difference b/w Market & Offer Price of ESOP is deductible expenditure
Income Tax
Income Tax
