Search Results for "income tax appellate tribunal News | Supremetoday AI"

Enhanced 60% Tax Rate Under Section 115BBE Applies Only To Post-April 2017 Transactions: ITAT Visakhapatnam

Enhanced 60% Tax Rate Under Section 115BBE Applies Only To Post-April 2017 Transactions: ITAT Visakhapatnam

#IncomeTax #Section115BBE

India - Income Tax Appellate Tribunal • Section 115BBE of the Income Tax Act • 06 Jun 2026
ITAT Mumbai Upholds Taxability of Foreign Branch Income and TDS Interest in Bank of Baroda Case

ITAT Mumbai Upholds Taxability of Foreign Branch Income and TDS Interest in Bank of Baroda Case

#TaxLitigation #IncomeTaxAppellateTribunal

India - Income Tax Appellate Tribunal • Income Tax Appellate Proceedings • 06 Jun 2026
ITAT: Assessment Order Based on Binding High Court Precedent Cannot be Revised u/s 263

ITAT: Assessment Order Based on Binding High Court Precedent Cannot be Revised u/s 263

#IncomeTaxLaw #ITAT #Section80P

India - Income Tax Appellate Tribunal • Section 80P Deduction & Section 263 Revisionary Powers • 06 Jun 2026
ITAT Rules Prepaid Distributor Discounts Are Not Commission/Brokerage Under Section 194H: Tata Teleservices Ltd vs ACIT

ITAT Rules Prepaid Distributor Discounts Are Not Commission/Brokerage Under Section 194H: Tata Teleservices Ltd vs ACIT

#TaxLaw #ITAT

India - Income Tax Appellate Tribunal • Section 194H/40(a)(ia) of the Income-tax Act, 1961 • 06 Jun 2026
ITAT Chennai Rules Assessments Under Section 153A Require Incriminating Material for Unabated Years

ITAT Chennai Rules Assessments Under Section 153A Require Incriminating Material for Unabated Years

#IncomeTaxAppellateTribunal #TaxLawIndia

India - Income Tax Appellate Tribunal • Section 153A of the Income-tax Act, 1961 • 06 Jun 2026
ITAT Remands Tax Dispute of Liquidation-Bound Bank: 'Real Income' Principle Must Govern Taxability Assessments

ITAT Remands Tax Dispute of Liquidation-Bound Bank: 'Real Income' Principle Must Govern Taxability Assessments

#IncomeTax #CooperativeBanking

India - Income Tax Appellate Tribunal • Real Income Theory and Statutory Diversion • 06 Jun 2026
Section 41(1) of Income Tax Act Inapplicable to Capitalized Liabilities: ITAT Guwahati Rules

Section 41(1) of Income Tax Act Inapplicable to Capitalized Liabilities: ITAT Guwahati Rules

#IncomeTax #ITAT

India - Income Tax Appellate Tribunal • Section 41(1) of the Income Tax Act • 06 Jun 2026
Management Fees Paid to Foreign Entities Don't Qualify as FTS Without 'Make Available' Clause, Rules ITAT Delhi

Management Fees Paid to Foreign Entities Don't Qualify as FTS Without 'Make Available' Clause, Rules ITAT Delhi

#InternationalTaxation #ITAT

India - Income Tax Appellate Tribunal • Fee for Technical Services (FTS) under India-Singapore DTAA • 06 Jun 2026
ITAT Mumbai Rules on Capital Expenditure Classification and Deduction Eligibility for Bajaj Holding: Bench Decides Recurring Tax Disputes

ITAT Mumbai Rules on Capital Expenditure Classification and Deduction Eligibility for Bajaj Holding: Bench Decides Recurring Tax Disputes

#TaxLaw #ITAT

India - Income Tax Appellate Tribunal • Section 31; Section 80-IA; Section 14A • 06 Jun 2026
ITAT Mumbai Rules Shares Held as Stock-in-Trade Excluded from Section 14A Disallowance for NBFCs

ITAT Mumbai Rules Shares Held as Stock-in-Trade Excluded from Section 14A Disallowance for NBFCs

#TaxLaw #Section14A

India - Income Tax Appellate Tribunal • Section 14A Disallowance and MAT Provisions • 06 Jun 2026
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