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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


ITAT Upholds Penalty for Loan Repayment in Cash Despite Poor Cheque Clearance History

Income Tax : ITAT upholds penalty against taxpayer for cash repayment of loans, contravening Section 269T of Income-tax Act. Explore implicatio...

March 14, 2024 579 Views 0 comment Print

ITAT allows Vodafone’s claim of depreciation on goodwill

Income Tax : In a landmark ruling, ITAT Mumbai grants Vodafone the right to claim depreciation on goodwill, clarifying that amendments by Finan...

March 1, 2024 1080 Views 0 comment Print

Recent Developments in International Taxation: Analysis and Implications

Income Tax : Explore the latest in international taxation: from judicial precedents to regulatory changes. Dive into cases, form updates, and M...

December 30, 2023 2346 Views 0 comment Print

A Critical Appreciation of Ranchi Bench of ITAT in Rakesh Kr. Jha vs. ITO

Income Tax : Explore recent ITAT judgment in Rakesh Kr. Jha vs. ITO, delving into interpretation of Sections 271A and 271B, highlighting confli...

November 29, 2023 1305 Views 0 comment Print

Interest income, cannot notionally be excluded while determining allowable of deduction of remuneration to partners

Income Tax : ITAT held that  income for purpose of ascertaining ceiling on the basis of book profit, the profit shall be as appearing in the P...

September 8, 2023 1350 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 630 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 11868 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 4794 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 1185 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 1476 Views 0 comment Print


Latest Judiciary


Section 263 Inapplicable if Detailed Enquiry Conducted & No Prejudice to Revenue Interests

Income Tax : Discover the case of Brahmaputra Property Hub Private Limited Vs ITO (ITAT Guwahati) regarding Section 263 of the Income Tax Act, ...

April 17, 2024 156 Views 0 comment Print

No Addition without Incriminating Material for completed/unabated Assessment Years

Income Tax : Explore the case of DCIT Vs. Bengal Brahmaputra Realty Limited (ITAT Guwahati) and understand the significance of incriminating ma...

April 17, 2024 189 Views 0 comment Print

Time limit extension benefit available even for filing of Form No.10AB: ITAT Chennai

Income Tax : ITAT Chennai held that rejection of application in Form No. 10AB for seeking approval u/s. 80G(5)(iii) of the Income Tax Act by tr...

April 17, 2024 312 Views 0 comment Print

Cash Sales Already Reported as Income Cannot Be Taxed Under Pretext of Inflation Sales to Mask Demonetization Currency

Income Tax : ITAT Delhi held that that cash sales that is already offered as income cannot be taxed in the grab of inflation sales to cover up ...

April 17, 2024 225 Views 0 comment Print

Refunded Security Deposit not taxable under section 56(2)(vii)(a)

Income Tax : Detailed analysis of Chandarani N. Goyal Vs ITO case where Mumbai ITAT ruled that money received as a security deposit, if refunde...

April 16, 2024 438 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 1485 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 16068 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 7794 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 762 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 894 Views 0 comment Print


Latest Posts in ITAT Judgments

Section 263 Inapplicable if Detailed Enquiry Conducted & No Prejudice to Revenue Interests

April 17, 2024 156 Views 0 comment Print

Discover the case of Brahmaputra Property Hub Private Limited Vs ITO (ITAT Guwahati) regarding Section 263 of the Income Tax Act, 1961. Learn why detailed inquiry matters.

No Addition without Incriminating Material for completed/unabated Assessment Years

April 17, 2024 189 Views 0 comment Print

Explore the case of DCIT Vs. Bengal Brahmaputra Realty Limited (ITAT Guwahati) and understand the significance of incriminating material in income tax assessments for completed or unabated years.

Time limit extension benefit available even for filing of Form No.10AB: ITAT Chennai

April 17, 2024 312 Views 0 comment Print

ITAT Chennai held that rejection of application in Form No. 10AB for seeking approval u/s. 80G(5)(iii) of the Income Tax Act by treating it as time barred under gist that CBDT circular no. 22/2022 dated 01.11.2022 didn’t provide extension of time limit is unjustified.

Cash Sales Already Reported as Income Cannot Be Taxed Under Pretext of Inflation Sales to Mask Demonetization Currency

April 17, 2024 225 Views 0 comment Print

ITAT Delhi held that that cash sales that is already offered as income cannot be taxed in the grab of inflation sales to cover up demonetization currency. Accordingly, addition u/s. 68 of the Income Tax Act directed to be deleted.

Refunded Security Deposit not taxable under section 56(2)(vii)(a)

April 16, 2024 438 Views 0 comment Print

Detailed analysis of Chandarani N. Goyal Vs ITO case where Mumbai ITAT ruled that money received as a security deposit, if refunded, is not taxable under section 56(2)(vii)(a) of the Income Tax Act.

ITAT Directs AO to Verify Commission Agents’ Income Declaration & Service Renderings

April 16, 2024 279 Views 0 comment Print

In Chandresh P. Thakker vs National Faceless Assessment Centre case, Mumbai ITAT allows commission expenses if supported by evidence of services rendered by commission agents and income shown in return.

Action under Section 153C cannot be based solely on Survey Material

April 16, 2024 285 Views 0 comment Print

Mumbai ITAT clarifies that action under section 153C can’t be based solely on survey material. Detailed analysis of the case and its implications.

No Section 68 Addition If Taxpayer Proves Share Subscribers’ Genuineness & Creditworthiness

April 16, 2024 246 Views 0 comment Print

ITAT Mumbai overturns AO’s addition of Rs. 80 Lakh against mere Rs. 50,000 share capital infusion, ruling in favor of taxpayer’s proof of subscriber genuineness.

No Deduction if Employees’ Contribution Not Paid to PF & ESI: Kolkata ITAT

April 16, 2024 273 Views 0 comment Print

Learn about the ruling by ITAT Kolkata stating no deduction can be claimed if employees’ contributions deducted from salaries were not paid to PF & ESI accounts. Full order analysis provided.

Section 80P deduction allowable on Interest Income Of Co-Op Society From Investment With Other Co-op Society: Mumbai ITAT

April 16, 2024 1368 Views 0 comment Print

Indian Oil Employees Welfare Cooperative Society Ltd. vs ACIT (ITAT Mumbai) case discusses the eligibility of cooperative society interest income under section 80P. Read the detailed analysis and conclusion.

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