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Judiciary Level
Income tax Appellate Tribunal
Code
Ahd
ITAT: Mere TRC non-furnishing cannot disentitle treaty benefits; Explains Sec. 90(4…
ITAT:Share-sale profits, capital gains, not business income for NRI regularly…
ITAT:Holds website development expenditure as revenue in nature, rejects…
ITAT:Rejects TPO’s Nil ALP for management cost allocation; Follows earlier-order
ITAT:Upholds TNMM over CUP-method for benchmarking drug-manufacturer’s international…
ITAT: Deletes Sec. 271(1)(c) penalty, assessee under 'bonafide'…
ITAT:Accepts, in-principle, Euro-PLR for benchmarking interest free loan…
ITAT:Considers transaction between assessee’s HO & third parties as CUP…
ITAT:Explains law on determining jurisdictional ITAT bench upon change of AO…
ITAT:Restores Sec. 12A registration; Mere failure to intimate amended objects, a mere…
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Direct Tax
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