#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
Modvat Credit available to assessee on last day of previous year does not amount to payment of Central excise duty u/s. 43B
Income Tax

Income Tax
Tax paid by the company is part and parcel of the salary and not any sum outside the salary or independent of salary
Income Tax

Income Tax
Consideration for obtaining leasehold rights for 99 years is capital in nature
Income Tax

Income Tax
Registration U/s. 12A cannot be denied if CIT not doubted genuineness of activities of trust
Income Tax

Income Tax
No Penalty for cash loan accepted out of business exigencies
Income Tax

Income Tax
Corporate Veil can be lifted if attempt is to ‘evade’ taxes
Income Tax

Income Tax
Section 54 benefit on Assets Purchased in foreign country or leased for 150 Years
Income Tax

Income Tax
CIT cannot deny exemption U/s. 11 for violation of provisions of Section 13(1)(c)
Income Tax

Income Tax
When information discovered during search capable of generating satisfaction for issuing a notice cannot become irrelevant for further action
Income Tax

Income Tax
