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Judiciary Level
Income tax Appellate Tribunal
Code
Kol
ITAT:'Consistency' prevails over 'res judicata', Revenue bound…
ITAT:No ‘estimated’ 14A disallowance, where assessee disallows…
ITAT:Father eligible for Sec 54EC relief on minor children's investments…
ITAT:DTAA provision devoid of 'paradigm justification' but grants TDS…
ITAT:Sale of UK house by R-NOR upon returning to India not taxable
ITAT:Payment for bonafide business purposes, subsequently used as kickbacks…
ITAT:Explanation to Sec. 73 not applicable to derivative transactions
ITAT:Renouncing ‘occupancy rights’ in property under…
ITAT:Sec 14A disallowance attracted on net interest expense
ITAT:Benefit of 5 variation as per proviso to Sec 92C(2) not allowable where…
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