#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
S. 50B – Amount of liabilities being reflected in the negative net worth cannot be added to sale consideration for determining the capital gains on account of slump sale
Income Tax
Income Tax
Merely because the department preferred appeal before the Honble High Court is no ground to take a different view.
Income Tax
Income Tax
S. 45(3) not permit A.O. to substitute full value of consideration other than the amount recorded in the books of account of joint venture
Income Tax
Income Tax
No tax withholding on remittance by Indian head office to its foreign branch
Income Tax
Income Tax
Section 54EC Exemption cannot be denied merely because bonds are in joint names
Income Tax
Income Tax
S. 54EC Exemption allowed where investment was made after 6 months due to non-availability of bonds
Income Tax
Income Tax
Section 50 nowhere says that depreciated assets shall be treated as short-term assets
Income Tax
Income Tax
Payment to ESI department for delay allowable under section 37(1)
Income Tax
Income Tax
Income taxed in the hand of Firm cannot be taxed in the hand of Partner
Income Tax
Income Tax
