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Judiciary Level
Income tax Appellate Tribunal
Code
CHNY
ITAT:DRP directions to TPO instead of AO a procedural defect; Rejects time-barring…
ITAT: DRP-route inapplicable absent income-variation, tax-rate change irrelevant
ITAT:Interprets Sec.42(2)(b) on oil-exploration income; DRP-route inapplicable…
ITAT: Explains 'influence' u/s 92A(2)(i), distribution partners not…
ITAT:Remits guarantee TP-issue for verifying actual commission payment to bank
ITAT: Can't extrapolate EKL-ruling to absolve taxpayer from substantiating…
ITAT: Non-reporting attracts Sec 271AA penalty despite no TP-adjustment;…
ITAT:Deletes TP-adjustment on loan to 'sick' subsidiary absent comparable…
ITAT:Sets aside CIT(A)’s non-speaking, cryptic order on comparables selection;…
ITAT: Deletes interest adjustment on loan to AE; +/-5% benefit available regarding…
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Direct Tax
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