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Judiciary Level
Income tax Appellate Tribunal
Code
Ahd
ITAT: Rules on comparables; Holds no adjustment warranted since margin within 5% range…
ITAT: Fixes corporate guarantee fee @ 0.5%, remits comparables'…
ITAT: Partially allows capital utilization adjustments; Restricts TP-adjustments to…
ITAT: Fixes corporate guarantee fee @ 0.5%, deletes adjustment qua interest on loan
ITAT: Deletes TP-adjustment qua power purchase citing precedents, TPO…
ITAT: Deletes TP-adjustment sans approval from competent authority to expand…
ITAT: Upholds Sec.68 addition for penny stock gain as Assessee fails to discharge onus…
ITAT: Income from sale of land by Statutory Corporation, charitable in nature
ITAT: No deemed dividend tax on 'non-shareholder' loan recipient;…
ITAT: Upholds guarantee fee at NIL sans commercial justification; Deletes NIL ALP…
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