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Judiciary Level
Income tax Appellate Tribunal
Code
Kol
ITAT:UCO Bank not a 'company' under Companies Act; MAT inapplicable…
ITAT: Grants immunity from concealment penalty levy for income offered post search&…
ITAT:Sec 10AA doesn’t postulate physical existence in SEZ, grants benefit to…
ITAT:Excludes exempt capital gains for reckoning ‘accumulated…
ITAT:Transfer as ‘Going concern’ not determinative of…
ITAT:Deletes Sec. 271B penalty citing partner's bonafide belief that tax…
ITAT:Quashes reassessment based on illegal TPO-reference, upholds…
ITAT:Transfer through “family arrangement” valid, deletes capital…
ITAT:CUP more appropriate method than TNMM for expense-reimbursement absent…
ITAT:Allows simultaneous deductions under Chapter VI-A, expansively construes…
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Direct Tax
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