#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
A.O can not estimate Higher G.P. ratio without Specific Reasons
Income Tax
Income Tax
No Penalty on Income surrendered with condition that no penal action shall be taken
Income Tax
Income Tax
DTAA cannot create any fresh tax liability which is not provided under Income Tax Act
Income Tax
Income Tax
Living allowance on deputation or for temporarily deployment Outside India not taxable
Income Tax
Income Tax
ITAT directs to allow risk adjustment on the comparables margin vis-a-vis the taxpayer’s
Income Tax
Income Tax
Commission paid to director was not in lieu of dividend and therefore allowed u/s.36(1)(ii)
Income Tax
Income Tax
Additional Depreciation can not be denied on the ground that electricity is not an article or thing
Income Tax
Income Tax
If non-resident agent operates outside country, no part of his income arises in India
Income Tax
Income Tax
RPM most appropriate method for computing ALP of transaction wherein the taxpayer involved in purchase & resale of finished goods
Income Tax
Income Tax
