#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
Excess payment over net book value in amalgamation is goodwill hence eligible for depreciation u/s. 32(1)(ii)
Income Tax
Income Tax
Section 54F Deduction Allowed as Multiple Flats Treated as Single Residential Unit: ITAT Mumbai
Income Tax
Income Tax
Dividend from Mutual Funds Cannot Be Treated as Bogus U/s 68 – SEBI Confirmation Consistent ITAT View Upheld
Income Tax
Income Tax
ITAT Delhi Set Aside TP Adjustment Due to Ignoring Internal CUP Analysis by TPO
Income Tax
Income Tax
Section 54 Exemption Allowed for Multiple Properties as Pre-2015 Law Permitted It: ITAT Delhi
Income Tax
Income Tax
Form 10B Delay Cannot Defeat Charitable Exemption When Report Filed Before Processing
Income Tax
Income Tax
Penalty u/s 271(1)(c) Deleted – Bona Fide Computational Errors & Voluntary Disclosure During Assessment
Income Tax
Income Tax
Technical Dismissal by CIT(A) Set Aside – Appeal to Be Decided on Merits, Not Procedural Lapses
Income Tax
Income Tax
Parrel Assessment under Income Tax not valid: ITAT Delhi
Income Tax
Income Tax
Bogus Purchases – Only Profit Element Taxable @12.5% Where Sales Accepted
Income Tax
Income Tax
Survey-Based Additions Partly Deleted – Estimated Profit Unsustainable Interest on Land Allowed as Business Cost
Income Tax
Income Tax
Processing & Upfront Fees Eligible for Deduction Due to Direct Nexus with Financing Business: ITAT Delhi
Income Tax
Income Tax
Section 115BAA Benefit Cannot Be Denied for Procedural Lapse – Form 10IC Filed Later Valid, Matter Restored
Income Tax
Income Tax
