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Judiciary Level
Income tax Appellate Tribunal
Code
Kol
ITAT:PAN-driven TDS relief u/s 194C(6) also available to sub-contractors,…
ITAT:Grants stay; TP-adjustments on management support/IT-services & software…
ITAT:Modifies order; Using multiple year data/weighted averages for AY 2010…
ITAT:No Sec 40A(3) disallowance for direct cash deposit in suppliers bank a/c
ITAT:Rejects Austrian-AE (distributor) as tested party, however, deletes TP…
ITAT:Deletes penalty for delayed Annual Information Return submission, accepts…
ITAT:Disbursal of prize monies on lottery tickets not commission; Quashes…
ITAT: Overseas tested-party concept well-acknowledged by Indian Revenue;…
ITAT:Grants depreciation on know-how despite no Govt. registration; Draws…
ITAT:Quashes reassessment; Rejects Revenue's attempt of resorting to…
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Direct Tax
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