ITAT Judgment contain Income Tax related Judgments from Income Tax Appellate Tribunal Across India which includes ITAT Mumbai, Chennai, Delhi, Kolkutta, Hyderabad etc.
Income Tax : The Tribunal held that cash deposits during demonetisation cannot be treated as unexplained when backed by audited books, invoices...
Income Tax : The Tribunal ruled that non-specification of the precise statutory charge under sections 270A(2) and 270A(9) violated principles o...
Income Tax : The Delhi ITAT held that institutions engaged in preservation of environment fall under a specific charitable limb under Section 2...
Income Tax : The Tribunal held that CIT(A) cannot enhance income under Section 251 on matters not considered by the Assessing Officer during as...
Income Tax : ITAT Bangalore restored the Section 54F claim after noting that medical issues and portal difficulties prevented timely filing of ...
Income Tax : The issue concerns massive backlog in ITAT caused by unfilled positions and delayed appointments. The intervention highlights that...
Income Tax : A representation seeks doubling the SMC threshold due to inflation and higher dispute values. The key takeaway is that increasing ...
Income Tax : The tribunal held that a gift deed alone cannot establish legitimacy under Section 68. It directed fresh scrutiny of the donor’s...
Income Tax : Delhi ITAT allows Sanco Holding, a Norwegian company, to compute income from bareboat charter of seismic vessels under Article 21(...
Income Tax : Learn about hybrid hearing guidelines of Income Tax Appellate Tribunal (ITAT) Indore Bench, effective from October 9, 2023, offeri...
Income Tax : The ITAT Bangalore held that gains arising from buyback of shares are taxable under Section 46A because the conditions prescribed ...
Income Tax : ITAT Mumbai held that incomplete WhatsApp chats without proof of completed transactions cannot justify additions under Section 69A...
Income Tax : ITAT Delhi held that penalty under Section 271AAC cannot survive once the underlying Section 153C assessment is quashed. The Tribu...
Income Tax : ITAT Delhi held that electronic evidence seized during search proceedings cannot be relied upon without mandatory certification un...
Income Tax : ITAT Delhi held that where sales are accepted and purchases are supported by invoices and banking transactions, only the profit el...
Income Tax : The ITAT Delhi has revised its hearing notice protocols. Physical notices will now be sent only once, with subsequent dates availa...
Income Tax : ITAT Chandigarh held that ITO Ward-3(1), Chandigarh had no jurisdiction to issue notice to an NRI and hence consequently the asses...
Income Tax : Central Government is pleased to appoint Shri G. S. Pannu, Vice-President of the Income Tax Appellate Tribunal, as President of th...
Income Tax : Ministry of Finance notified rules for appointment of members in various tribunals on 12.02.2020 in which practice of judicial and...
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...
Royal Drinks Pvt Ltd Vs ITO (ITAT Nagpur) Interest liability incurred against delayed discharge of statutory liability/MVAT is entitled for deduction u/s 37(1) without subjecting it to disallowance u/s 43B(a)
Detailed analysis of ITAT Delhi order in Instrumentation Laboratory India Pvt. Ltd. vs. DCIT, addressing assessment order dispatch after the limitation period, leading to partial allowance of appeal.
Despite legal contention that addition under section 69 was erroneous, ITAT emphasized necessity of substantiating genuineness of transactions, rather than merely disputing section under which additions were made.
Explore how ITAT Kolkata ruling on Britannia Industries Ltd. CSR contributions clarifies tax deductions under Section 80G.
Bangalore ITAT quashes CIT’s order rejecting 80G approval for Carers Worldwide; CBDT extends Form 10AB filing deadline. Read the detailed analysis.
Delve into the detailed analysis of the ITAT Jabalpur’s decision in the case of Kalyanika Infra Mega Ventures Pvt. Ltd. Vs Dy.C.I.T., exploring the implications of the judgment.
Assessment order under 1961 Act quashed by Delhi ITAT due to lack of application of mind in approving 153D, rendering the assessment void.
Explore the ITAT Delhi ruling on deletion of additions based on manual cash books in Section 153A assessments.
Learn how Enayetpur S K U S Ltd secured Section 80P(2)(i) benefits for providing credit facilities for non-agricultural purposes to members according to ITAT Kolkata’s ruling.
Discover the significance of Surat ITAT’s ruling on digital evidence in tax cases. Learn how the case of Shanker Nebhumal Uttamchandani v. ACIT sheds light on the use of WhatsApp images in assessments.
