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Judiciary Level
Income tax Appellate Tribunal
Code
HYD
ITAT: Notional interest not chargeable if AE-payable exceeds AE-receivable,…
ITAT: Restricts royalty to 1% on exports; Follows subsequent year orders
ITAT:Director’s appeal against CIT(A) order confirming penalty on…
ITAT:Excludes functionally different companies for assessee engaged in R…
ITAT: Rejects 6 comparables based on functionally dissimilarity, exceptional events…
ITAT: Upholds Sec 271G penalty deletion; Share capital investment in subsidiary not…
ITAT:Rejects charge of foreign exchange loss as part of management service fee
ITAT: Excludes comparables following precedents; Upholds concealment penalty…
ITAT: Outstanding AE receivable towards services not 'capital financing…
ITAT:Allows higher 50 depreciation on commercial vehicles, despite not used…
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Direct Tax
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