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Judiciary Level
Income tax Appellate Tribunal
Code
Kol
ITAT:Sec 50C not applicable to transfer of ‘tenancy rights’
ITAT:194C to apply to payment to Dock Labour Board for supply of labour if…
ITAT:No Sec 40(a)(ia) disallowance on external lawyer fees reimbursed from clients
ITAT:Tonnage tax - ‘Reasonable basis’ not always…
ITAT:No penalty u/s 271AAA on undisclosed income merely for non-payment of…
ITAT: Benefit of 5 variation from arithmetical mean allowable only when…
ITAT:Service said to be ‘technical’ where technology is ‘made available…
ITAT:Loss from derivatives trading to be treated as speculation loss
ITAT: Penalty u/s 271(1)(c) not leviable where TP adjustment itself was debatable
ITAT:Income earned from repair and maintenance services not eligible for…
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Direct Tax
All
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Weekly Case Digest
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T-Street Buzz
BEPS
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Eye Share
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Tax Thoughts
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