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ITAT Judgments

ITAT Judgment contain Income Tax related Judgments from Income Tax Appellate Tribunal Across India which includes ITAT Mumbai, Chennai, Delhi, Kolkutta, Hyderabad etc.

Latest Articles


Resolution of Jurisdictional Confusion in Appeals from ITAT Orders by SC

Income Tax : The Supreme Court clarifies which High Court has jurisdiction over ITAT appeals, addressing confusion and ensuring consistency in ...

August 30, 2024 579 Views 0 comment Print

No Physical Notice of Hearing by CIT(A), ITAT remanded matter back to CIT(A) for fresh Adjudication

Income Tax : Tribunal found that the CIT(A) had dismissed the appeal without issuing a physical notice of hearing to the assessee, which consti...

August 29, 2024 99 Views 0 comment Print

Disallowance of agricultural expenses on estimation is not sustainable

Income Tax : ITAT Bangalore held that disallowance of agricultural expenses based on estimation is unsustainable without concrete evidence, rul...

August 13, 2024 414 Views 0 comment Print

Section 54F Exemption Can’t Be Denied for mere Lack of Bills & Vouchers

Income Tax : ITAT ruled that exemption under Section 54F cannot be denied solely due to missing bills or vouchers, emphasizing the principle of...

August 13, 2024 987 Views 0 comment Print

Capital Gain Tax – Holding Period of The Property

Income Tax : Learn about how the holding period of property impacts Capital Gain tax, including ITAT's recent decision clarifying calculations ...

August 3, 2024 7281 Views 0 comment Print


Latest News


ITAT Indore Hybrid Hearing Guidelines from October 9, 2023

Income Tax : Learn about hybrid hearing guidelines of Income Tax Appellate Tribunal (ITAT) Indore Bench, effective from October 9, 2023, offeri...

October 4, 2023 813 Views 0 comment Print

Mandatory e-Filing of Appeals before ITAT: Important Update

Income Tax : Supreme Court of India has recently issued an order requiring all revenue appeals before the Income Tax Appellate Tribunal (ITAT) ...

June 28, 2023 12735 Views 1 comment Print

Representation for Quick disposal of covered appeals etc. in ITAT

Income Tax : At present appeals are fixed in routine and may take one to two years period even for first hearing. it is humbly submitted that t...

September 27, 2021 5055 Views 0 comment Print

CBI Registers a Case against ITAT Member on Allegations of Possessing DA

Income Tax : CBI Registers a Case against Accountant Member, Income Tax Appellate Tribunal (ITAT) on the Allegations of Possessing Disproportio...

July 3, 2021 1368 Views 0 comment Print

e-filing portal of Income Tax Appellate Tribunal launched

Income Tax : Law Minister Shri Ravi Shankar Prasad launches 'itat e-dwar', an e-filing portal of Income Tax Appellate Tribunal. Portal will ena...

June 26, 2021 1554 Views 0 comment Print


Latest Judiciary


Confirmation from creditors not containing PAN cannot be reason for addition: ITAT Bangalore

Income Tax : ITAT Bangalore held that confirmation not containing PAN cannot be reason for addition as the confirmations were available with th...

September 20, 2024 33 Views 0 comment Print

Filing of Form 10B only directory and not mandatory: ITAT Bangalore

Income Tax : ITAT Bangalore held that filing of form 10B is only directory and the same is not mandatory. Hence denial of exemption under secti...

September 20, 2024 30 Views 0 comment Print

Delay in filing of appeal due to election code of conduct and ill health of staff condoned: ITAT Bangalore

Income Tax : ITAT Bangalore held that delay in filing of an appeal due to election code of conduct and ill health of staff is sufficient cause ...

September 20, 2024 84 Views 0 comment Print

Addition u/s. 68 sustained as repayment of loan or interest payment not demonstrated: ITAT Ahmedabad

Income Tax : ITAT Ahmedabad held that addition towards unsecured loan where loan was repaid is unsustainable, whereas, addition where assessee ...

September 20, 2024 204 Views 0 comment Print

No applicability of sec. 115JB(2)(b) to Union Bank due to non-company status under Companies Act

Income Tax : Assessee-bank had calculated tax for the relevant assessment year based on both book profits under Section 115JB at Rs.604,86,39,5...

September 20, 2024 261 Views 0 comment Print


Latest Notifications


Govt appoints Shri G. S. Pannu as President of ITAT

Income Tax : Central Government is pleased to appoint Shri G. S. Pannu, Vice-President of the Income Tax Appellate Tribunal, as President of th...

September 6, 2021 1650 Views 0 comment Print

Appointment as ITAT Member- Disparity with CAs

Income Tax : Ministry of Finance notified rules for appointment of members in various tribunals on 12.02.2020 in which practice of judicial and...

June 30, 2021 16638 Views 6 comments Print

Notice issued by officer having no jurisdiction of assessee is null & void

Income Tax : Bhagyalaxmi Conclave Pvt. Ltd. Vs DCIT (ITAT Kolkata) In the remand report, the AO clearly stated that notice u/s 143(2) of the Ac...

February 3, 2021 8580 Views 0 comment Print

Extension of ad-hoc appointment of 177 officers to ACIT grade

Income Tax : Office Order No. 08 of 2021 Post facto approval of the Competent Authority is hereby conveyed for extension of term of ad-hoc appo...

January 8, 2021 819 Views 0 comment Print

SOP for hearing of cases at ITAT Chandigarh Benches from 04.08.2020

Income Tax : In continuation of the SOP (Standard Operating Procedure) dated 01.06.2020 the hearing of cases at 'ITAT Chandigarh Benches from 0...

August 4, 2020 948 Views 0 comment Print


Section 263 revisionary power can’t be invoked solely on improper inquiry allegations

June 26, 2024 372 Views 0 comment Print

Detailed analysis of Dharam Singh Vs PCIT (ITAT Delhi) case where ITAT Delhi ruled that revisionary power can’t be invoked solely on improper inquiry allegations by AO.

Procedural lapses in filing Form 67 do not justify disallowing of FTC: ITAT Delhi

June 25, 2024 414 Views 0 comment Print

Detailed analysis of the ITAT Delhi order on Isha Mago vs ADIT, focusing on the appeal regarding disallowance of foreign tax credit due to late filing of Form 67.

Rule 128(9) not provide for disallowance of FTC in case of delay in form 67 filing

June 25, 2024 420 Views 0 comment Print

Explore the ITAT Delhi’s ruling in Rameshwar Prasad Shrivastava vs ITO, detailing the disallowance of foreign tax credit due to procedural lapses, implications under DTAA, and judicial precedents.

Income Tax Addition cannot Be based Solely on unsubstantiated Loose Slips

June 25, 2024 1155 Views 0 comment Print

The ITAT Bangalore ruled that income tax additions can’t be based solely on unsubstantiated loose slips, emphasizing the need for corroborative material evidence.

Alleged Bogus LTCG: AO’s Non-Addition Not Automatically makes order Erroneous

June 25, 2024 567 Views 0 comment Print

ITAT Jaipur rules that AO’s non-addition of bogus LTCG does not make the order automatically erroneous. Detailed analysis of Vipul Kumar Modi vs PCIT case.

Section 14A disallowance based on presumptions of earning dividend income in future is unsustainable 

June 25, 2024 306 Views 0 comment Print

Read the detailed analysis of Zodiac Ventures Ltd. vs. ITO case by Mumbai ITAT regarding income tax disallowance based on presumptions of future dividend earnings. Full text of the ITAT order included.

ITAT Deletes On Money Addition as document falls short of material facts

June 25, 2024 414 Views 0 comment Print

ITAT deletes On Money addition due to incomplete documentation lacking key details: payment dates, parties involved, and agreement specifics.

Foreign Tax Credit cannot be denied for delay in filing Form 67: ITAT Delhi

June 25, 2024 429 Views 0 comment Print

Read a comprehensive analysis of Ajay Kumar Mishra Vs DCIT case at ITAT Delhi regarding disallowance of foreign tax credit under Indian tax law. Understand the implications and legal arguments presented.

Creditworthiness of Share Subscribers Proven: ITAT Deletes Addition

June 25, 2024 219 Views 0 comment Print

Read about Wisley Real Estate Pvt. Ltd Vs ITAT Kolkata. Detailed analysis of the case where creditworthiness of share subscribers was proven, resulting in deletion of Rs. 1,76,87,500/- addition under section 68 of IT Act.

Form 67 submission Not Mandatory for Availing  Foreign Tax Credit: ITAT Delhi

June 24, 2024 648 Views 0 comment Print

Read the full text of the ITAT Delhi order in Suchi Agrawal vs. ITO, where the requirement of Form-67 for foreign tax credit was debated and its procedural nature clarified.

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