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 Mumbai ITAT held that the appellate authority failed to consider pending writ petitions and interim directions of the Bombay H...
Income Tax : The ITAT Chennai held that exemption under Section 11 cannot be denied merely because Form 10B was not filed along with the return...
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 : 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...
Read the analysis of the case between K. S. Anbuselvan and ITO at ITAT Chennai. The court allows the appeals for re-adjudication of capital gains and deductions related to the sale of a property, following a reference to the District Valuation Officer (DVO) for valuation
The CESTAT Chennai rules in favor of Nitco Limited in a dispute over the delayed delivery of a SAD refund sanction order by the Commissioner of Customs. The case now returns to the first appellate authority for review.
Explore the recent case ruling by ITAT Chennai where the verdict was overturned due to a pending delay condonation application, highlighting the importance of due process in tax disputes.
In a significant ruling, ITAT Ahmedabad deemed an assessment under Sec 147 of the Income Tax Act, based solely on cash deposit information, as invalid in the case of DineshkumarDalsangbhai Chaudhary Kankavati Society Vs ITO.
ITAT Delhi, in the ACIT Vs TV Today Network Ltd case, ruled that no penalty for failure to deduct TDS is applicable if the assessee added back the expense on which the tax was not deducted.
Held that an amount of foreign assignment allowance received for the services rendered outside India by way of (Travel Currency Card) TCC abroad is not taxable in India.
In the case of Agrawal Pathshala Vs ITO, ITAT Delhi nullified CIT(A)’s dismissal due to a lack of substantive review on the grounds. The ITAT noted that dismissal was primarily due to a delay in filing, not a case assessment.
ITAT Pune calls for re-examination in the case of Kunashni Foundation Vs CIT after the rejection of applications under Section 80G and 12A of the Income Tax Act. The appellant argued a lack of opportunity to present evidence.
ITAT Mumbai remanded the matter to jurisdictional AO for de novo adjudication since the assessee was not able to furnish the documents at the time of assessment proceedings and the documents furnished before CIT(A) were not considered/ verified.
ITAT Delhi held that TUFS (Technology Up-gradation Fund Scheme) was introduced by the Government to provide subsidy on loan taken for technological upgradation by the units in the textile industry and hence interest reimbursement received by the assessee is a capital receipt.
