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Judiciary Level
Income tax Appellate Tribunal
Code
Kol
ITAT:Allows taxpayer's LTCG claim on 'penny stock' sale, grants exemption…
ITAT:Applies international borrowing rate over AE-loan rate for working…
ITAT:Upholds FTS taxability for Finnish Co.'s 'testing services…
ITAT:Quashes re-assessment based on new ground, where original 'reopening…
ITAT:Upholds CIT(A)’s MAM selection -RPM for trading and TNMM for manufacturing
ITAT: Upholds assessee’s CUP for royalty payment; Excludes foreign exchange gain in…
ITAT:Deletes notional rentals addition u/s. 23; Developer-SPV promoted by…
ITAT:Deletes TP-adjustment on intra-group services, AMP-spend; Follows earlier…
ITAT:Adopts internal-CUP over TPO's TNMM for benchmarking HO-PE onshore…
ITAT: Rejects Nil ALP-determination of internal audit fees citing specific…
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Direct Tax
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