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Judiciary Level
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Income tax Appellate Tribunal
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ITAT: Sans accrual, rejects taxability of notional interest; Follows ‘real income…
ITAT: IT Co. taxable for Tech Park floor rent as ‘house property’, not ‘business’
ITAT: Accepts actual royalty received, deletes adjustment for notional amount;…
ITAT: Holds letter of comfort as international transaction; Excludes Axis…
ITAT: Upholds deletion of adjustment qua bullion purchase, considers database…
ITAT: Confirms CIT(A)'s deletion of TP-adjustment qua import of goods
ITAT: Deletes TP-adjustments w.r.t license fee payment & IT cost-…
ITAT: Allows short-term capital loss & gain set off to foreign investor…
ITAT: ITAT: US hotelier's Marketing Contribution & Reservation…
ITAT: Deletes TP-adjustment for admin support services qua inter-bank indemnities
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Direct Tax
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