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Judiciary Level

Income tax Appellate Tribunal

Code

Ahd

ITAT: Absent exclusivity, telecom license fee payment to Govt a revenue expenditure…

ITAT:Sale-deed execution, not registration relevant for capital gains;…

ITAT: Rejects CIT(A)’s CUP using “controlled…

ITAT:Revenue not prejudiced absent 'real income' accrual before BOT project…

ITAT:Grants depreciation adjustment to Siemens; Allows use of cash profit margin

ITAT:Allows Sec 37 deduction for amount mandatorily transferred to reserve…

ITAT: Effective royalty rate relevant in benchmarking, not stated rate

ITAT:Interest on Govt grant temporarily invested non-taxable

ITAT: Restores gross profit margin comparison of API products for lack of evidence

ITAT:NR-payments for morphological studies not FTS, no ‘make…

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Home
Direct Tax
Transfer Pricing
- All
- Rulings
  - Rulings
  - Updates
- Litigation Tracker
- News
  - All
  - News
  - APA Space
  - Around the World
  - CBDT Corner
- Experts' Corner
- Tax Ring
- Insights
- Kaleidoscope
- BEPS
- Media
  - Taxsutra TV
  - Podcast
- Book Reviews
GST
- All
- Rulings
- Litigation Tracker
- News
- Experts' Corner
- Tax Ring
- Insights
- GST Council Meetings
- Media
  - Gstsutra TV
  - Podcast
- Book Reviews
Indirect Tax
LawStreetIndia
Learning Hub
Databases
- Atoll
- Taxsutra Database
Reservoir
Greentick