#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
ITAT Sets Aside ₹169.75 Cr Addition Because Parallel Proceedings Arose After Reassessment Was Set Aside
Income Tax
Income Tax
No TP Adjustment on AE Receivables as Company Charged No Interest from Both AE and Non-AE Customers
Income Tax
Income Tax
Reassessment Valid Where Loose Papers and Purchaser’s Statement Indicate On-Money: ITAT Ahmedabad
Income Tax
Income Tax
Investment Cannot Be Treated as Income Merely for Alleged Section 13 Breach: ITAT Delhi
Income Tax
Income Tax
Disallowance of Insurance Expenses Set Aside Because IRDA Limits Do Not Automatically Bar Tax Deduction
Income Tax
Income Tax
Subscription Fee for Database Access Not Royalty as No Copyright Rights Were Transferred: ITAT Delhi
Income Tax
Income Tax
ITAT Mumbai Quashes Assessment Because Notice Was Issued by Non-Jurisdictional Officer
Income Tax
Income Tax
Capital Gains Reassessment Remanded Because AO Failed to Refer Stamp Valuation to DVO Under Section 50C
Income Tax
Income Tax
ITAT Allows Re-Computation of Leave Encashment Exemption Because CBDT Raised Limit to ₹25 Lakh
Income Tax
Income Tax
Section 54B exemption granted as assessee proved nature of land as agricultural land
Income Tax
Income Tax
TNMM wrongly rejected as most appropriate method for benchmarking guarantee fee as risk not undertaken
Income Tax
Income Tax
Year-End Provisions Attract TDS – Disallowance u/s 40(a)(ia) Does Not Bar Action u/s 201 – Matter Restored for Limited Verification – ITAT Bangalore
Income Tax
Income Tax
Factory Renovation Held Revenue Expense Because No New Asset Was Created
Income Tax
Income Tax
