#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
In case of closed business Assessee must establish his intention and seriousness in reviving the business
Income Tax
Income Tax
Reassessment on the basis of Income Tax amendment not justified
Income Tax
Income Tax
Section 14A – Onus on AO to show expenditure incurred to earn tax-free income
Income Tax
Income Tax
Despite borrowing, gains on shares assessable as STCG & not business profits
Income Tax
Income Tax
Section 14A & Rule 8D Disallowance Not Automatic
Income Tax
Income Tax
TPO Cannot question business purpose of transaction
Income Tax
Income Tax
Taxes levied in foreign countries on profits or gains is deductible u/s 37(1)
Income Tax
Income Tax
Foreign Permanent Establishment profits may be taxed in India
Income Tax
Income Tax
No Disallowance U/s. 40(a)(ia) if TDS been Paid Before due date of Income Tax Return
Income Tax
Income Tax
