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Judiciary Level
Income tax Appellate Tribunal
Code
Ahd
ITAT:Remits Sec.12AA registration matter considering assessee's acceptance…
ITAT: Assessee-employer's belated payments of employees' contribution…
ITAT:Company that becomes AE during the year, not valid comparable; Follows…
ITAT:Renovation expenditure on trucks, eligible for higher depreciation…
ITAT: Deletes TP-adjustment on corporate guarantee for manufacturer assessee;…
ITAT: Web-hosting charges, not FIS under Indo-US DTAA; Relies on Pinstorm, Right…
ITAT:Sec. 14 income-classification inapplicable to Trusts, denies 'house…
ITAT:Quashes revisionary jurisdiction against TPO non-reference citing sec.92BA-…
ITAT:Rejects re-characterization of entire share application as loan;…
ITAT: Holds assessment on non-existent entity post amalgamation…
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Direct Tax
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Taxsutra Database
Reservoir
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