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Income tax Appellate Tribunal
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Kol
ITAT: Upholds higher depreciation under TNMM for newly established company…
ITAT: Beneficial owner with control & influence on lender & borrower,…
ITAT: Directs TPO to follow DRP’s directions w.r.t aggregation approach, TNMM…
ITAT: Confirms CIT(A)’s deletion of TP-adjustment qua sale of power u/s.80IA;…
ITAT: IBM's employee holding UK-TRC eligible for treaty benefits on salary earned…
ITAT: Accepts foreign-AE as tested party, deletes other TP-adjustments;…
ITAT: Deletes TP-adjustment on account of corporate guarantee; Follows precedent
ITAT: Deletes TP-adjustment for power sold by CPPs to manufacturing units;…
ITAT: Upholds ALP for captive power units at SEB purchase rate, Follows precedents
ITAT: Deletes Sec.68 addition since third party's cross-examination not…
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Direct Tax
All
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