Judgement

The ITAT Mumbai admits additional evidence to examine whether inherited land falls outside Section 2(14).

ITAT Remands Capital Gains Tax Dispute to AO to Verify Agricultural Land Status

The ITAT Mumbai holds gains from outright assignment of Trademarks taxable only in Switzerland.

ITAT Holds Sale of Indian Trademark Rights by Novartis AG Not Taxable as Royalty Under India-Switzerland DTAA

The ITAT Mumbai held that absence of tax residency certificate alone cannot trigger TDS Liability.

ITAT Deletes Disallowance on Foreign Commission Paid for Services Rendered Outside India

The ITAT Chennai restores matter to Assessing Officer after assessee misses three appellate notices.

ITAT Remands Ex-Parte Income Tax Appeal for Fresh Adjudication

The ITAT Chennai holds In-House R&D expenditure under Section 35(2AB) cannot be examined beyond the specific CASS issue.

ITAT Deletes R&D Disallowance as AO Exceeded Limited Scrutiny Jurisdiction

The ITAT deleted Section 68 addition, holding that cash sales could not be treated as bogus without proper verification of the assessee's books and supporting documents.

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ITAT Remands Capital Gains Tax Dispute to AO to Verify Agricultural Land Status

ITAT Holds Sale of Indian Trademark Rights by Novartis AG Not Taxable as Royalty Under India-Switzerland DTAA

ITAT Deletes Disallowance on Foreign Commission Paid for Services Rendered Outside India

ITAT Remands Ex-Parte Income Tax Appeal for Fresh Adjudication

ITAT Deletes R&D Disallowance as AO Exceeded Limited Scrutiny Jurisdiction

ITAT Says Cash Sales Cannot Be Treated as Bogus Without Proper Enquiry, Deletes Rs 24.59 Lakh Demonetisation Addition