ITAT

ITAT: Payment for tooling development taxable as 'FTS'  

Payment made for developing ‘tooling’ and validating new manufacturing process taxable as FTS –

May 05,2011

ITAT:  Deduction u/s 80IB not allowable on PF disallowance 

Deduction u/s 80IB not allowable on PF disallowance; ITAT says disallowance not a profit from eligible business

May 04,2011

ITAT: AO cannot re-compute stamp duty value u/s 50C

AO cannot re-compute stamp duty valuation adopted at the time of registration for capital gains u/s 50C - Ahemedabad ITAT

May 03,2011

ITAT: One time technology transfer fee taxable in first year

One time technology transfer fee taxable in first year and cannot be deferred as income over 5 years

May 02,2011

ITAT: Capitalisation of export receivables eligible for Sec 10A deduction 

Deduction u/s 10A available on capitalisation of export receivables into investments of foreign subsidiary

Apr 29,2011

ITAT:  Set-off of pre-AY 96-97 depreciation allowed against any income head 

Set-off of pre-AY 96-97 depreciation allowed against any income head

Apr 28,2011

ITAT: ITAT SB : Sec 50C applicable to depreciable assets

Sec 50C applicable on transfer of depreciable assets covered u/s 50: Mumbai Special bench of ITAT

Apr 28,2011

ITAT: Service tax not a 'presumptive' income u/s 44B

Service tax collected from customers cannot be added for 'presumptive income' u/s 44B

Apr 21,2011

ITAT: Sec 50C applicable on development agreement transfer

Sec 50C applicable on transfer through 'development agreement: Mumbai ITAT 

Apr 19,2011

ITAT: No sec 10A deduction to SEZ on unrealised exports

SEZ unit not entitled to deduction u/s 10A on ‘unrealised export turnover’ in the absence of specific RBI extension of time limit: Mumbai ITAT

Apr 14,2011

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