#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
Composite consideration for share transfer and non-compete cannot be split up to tax non compete separately – ITAT Mumbai
Income Tax
Income Tax
Separate non-compete receipt in addition to share transfer taxable as business income – ITAT Mumbai
Income Tax
Income Tax
AO cannot apply Rule 8D without recording any satisfaction as to how assessee’s calculation of s. 14A disallowance was incorrect
Income Tax
Income Tax
Observations in auditor’s report may not constitute a valid ground for rejection of books of accounts u/s. 145(3) of the Act unless the observations of the auditor have a bearing on correctness of books of accounts
Income Tax
Income Tax
Reduction of equity share capital not subject to capital gains – ITAT Mumbai
Income Tax
Income Tax
ITAT Pune rejects set off for interest paid and received on income tax
Income Tax
Income Tax
Activities relating to installation of pipe lines by a marine vessel are treated as ‘construction and assembly’ and results into PE if carried on for more than nine months under the India Mauritius tax-treaty
Income Tax
Income Tax
PMS Fees not deductible against capital gains. Despite dissenting orders, reference to Special Bench not necessary – ITAT Mumbai
Income Tax
Income Tax
Disallowance u/s. 14A cannot exceed exempt income, No S. 14A Disallowance in the absence of nexus between exempt Income and Interest Cost
Income Tax
Income Tax
