#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
Section 14A disallowance applies to partner’s share of profits but not to Depreciation
Income Tax
Income Tax
Bonus & commission paid to MD for services rendered as per appointment terms is allowable business expenditure
Income Tax
Income Tax
No application of section 194H in respect of discount received on purchase of plots
Income Tax
Income Tax
Professional services rendered does not fall in the definition of ‘royalty’
Income Tax
Income Tax
For Failure to prove source of capital contribution by partners the same cannot be taxed in the hand of firm as unexplained cash credit U/s. 68
Income Tax
Income Tax
Fact that third party invoices are paid not necessarily means ‘reimbursement’
Income Tax
Income Tax
If assessee has no right on ‘goodwill enhancement’, payment for use of trade mark is revenue expenditure
Income Tax
Income Tax
Section 54F available even if borrowed funds used for investment
Income Tax
Income Tax
Development authority established with profit motive not entitled for registration u/s. 12A
Income Tax
Income Tax
