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 : Article examines whether the MLI Principal Purpose Test has domestic effect under Section 90(1) following Nestlé SA and Sky High ...
Corporate Law : The article argues that failure to comply before the AO or CIT(A) can lead to adverse assessments, as higher forums generally cann...
Income Tax : ITAT held that Section 54 exemption must be examined separately for each residential house sold. Aggregating gains from multiple t...
Income Tax : ITAT held that delayed filing of Form 10B cannot defeat Section 11 exemption if the audit report is available before processing un...
Income Tax : Smt. Ranjana Kumari/Kalta Vs DCIT/ACIT (Central) (ITAT Chandigarh) The appeals involved three assessees belonging to the Kalta Gro...
Income Tax : ITAT Bangalore held Section 2(47)(v) inapplicable as the JDA did not satisfy Section 53A conditions, deleting capital gains for AY...
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 : ITAT Mumbai upheld taxation of only 25% profit on alleged on-money receipts, rejected Section 69C addition of entire amount and su...
Income Tax : Chennai ITAT restored Section 12AA registration, holding uncorroborated capitation fee allegations alone cannot justify cancellati...
Income Tax : Chennai ITAT held that seized Tally data alone cannot justify bogus purchase additions without corroborative evidence, while susta...
Income Tax : ITAT Surat dismissed Revenue’s appeal, upholding deletion of Section 10AA addition and holding no other issue could be added in ...
Income Tax : ITAT Mumbai deleted addition on interest from overseas branches, allowed hub expenses and upheld deductions including broken perio...
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...
ITAT Jaipur remanded the matter back to the file of AO since ex-parte order was passed due to non-appearance/ non-furnishing of response since assessee died during pendency of the proceedings.
ITAT Bangalore held that since assessee filed voluminous documents in paperbooks during the course of hearing before ITAT, the matter is remitted back to CIT(A) for consideration of documents furnished by the assessee and fresh decision as per law.
ITAT Surat held that employee’s contribution towards PF and ESI cannot be allowed if it is deposited after the due dates under those Acts but before filing of return. Accordingly, disallowance u/s. 36(1)(va) confirmed and appeal dismissed.
ITAT Agra held that dismissal of appeal as per provisions of section 249(4)(b) for non-payment of advance tax unjustified since entre addition made by AO was challenged and there was no other income which is above threshold limit of being taxable.
The case was selected for limited scrutiny through CASS. AO observed that the assessee had also from other sources and also from agricultural activities carried out during the year
ITAT Ahmedabad held that registration to trust under section 12AB of the Income Tax Act granted since assessee demonstrated that exemption under section 11 of the Income Tax Act is not claimed. Accordingly, appeal allowed.
ITAT Delhi remands penalty under Section 271AAB for reassessment, linking it to reconsidered quantum addition. Fresh proceedings ordered for compliance.
ITAT dismisses Revenue’s tax appeal due to jurisdiction issues, allowing the revenue to approach the appropriate bench for further action.
ITAT partly allows agricultural income claim for Jesal Jatin Desai but upholds disallowance of a portion due to lack of evidence.
ITAT restores the matter to AO for fresh assessment, allowing the assessee to submit additional evidence in Simmi Madan v. ITO case.
