#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
Appeal by revenue not allowable if tax effect is less then monetary limit specified
Income Tax
Income Tax
In penalty proceedings assessee have right to contest levy of penalty independently, apart from the findings recorded in the assessment order
Income Tax
Income Tax
Income-tax Act Benefit u/s. 47(xiv) of the cannot be denied in case there is a delay in allotment of shares to the proprietor on conversion of a proprietary concern into a company
Income Tax
Income Tax
Sale of Software without granting right to duplicate, amounts to sale of copyrighted article and not the transfer of copyright and therefore not taxable as ‘Royalty’
Income Tax
Income Tax
Payments received by a non-resident for Value Added Services (VAS) is partly treated as ‘Royalty’ and partly as ‘Fees for Technical Services’ under India-UK tax treaty
Income Tax
Income Tax
Taxes paid by the employer is treated as perquisites included in the salary and cannot be consider monetary payment to employee
Income Tax
Income Tax
Interest for shortfall in payment of advance tax leviable while computing book profit under MAT provisions
Income Tax
Income Tax
S. 263 – AO’s acceptance of Jurisdictional HC Law may be ‘erroneous & prejudicial
Income Tax
Income Tax
Expenses incurred by manufacturer and seller of pre-recorded audio cassettes and CDs on acquisition of intangible asset is to be treated as revenue expenditure
Income Tax
Income Tax
