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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


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 261 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 693 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 6897 Views 0 comment Print

Recent 5 Income Tax Judgments: International Taxation & Capital Gain & other issues

Income Tax : Explore key updates on recent income tax case laws, covering international taxation, business income, and capital gains. Essential...

August 1, 2024 1617 Views 1 comment Print

Important Delhi ITAT Judgment: Impact of Demonetization on Cash Sales

Income Tax : Discover the implications of a significant Delhi ITAT ruling on cash sales pre-demonetization. Learn how it affects taxation and f...

April 18, 2024 1944 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 792 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 12558 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 5022 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 1317 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 1536 Views 0 comment Print


Latest Judiciary


CIT needs to independently apply his mind prior to invoking revisionary provisions u/s. 263: ITAT Kolkata

Income Tax : ITAT Kolkata held that CIT has not applied his mind analytically while assuming jurisdiction for taking cognizance under section 2...

August 16, 2024 60 Views 0 comment Print

Addition u/s. 68 restored on failure to discharge onus via evidence or material: ITAT Pune

Income Tax : ITAT Pune restored the assessment order as assessee neither filed any evidence nor provided material in an attempt to discharge th...

August 16, 2024 96 Views 0 comment Print

Condition of ‘make available’ not satisfied hence technical service not taxable: ITAT Delhi

Income Tax : ITAT Delhi held that the condition of make available was not satisfied for services when provided by assessee did not enabled the ...

August 16, 2024 72 Views 0 comment Print

Addition u/s. 68 restored due to deliberate withholding of information from NFAC: ITAT Pune

Income Tax : ITAT Pune directed addition u/s. 68 of the Income Tax Act towards unsecured loans as appellate deliberately withhold information f...

August 16, 2024 216 Views 0 comment Print

ITAT Deletes Addition on Cash Deposit during demonetization from Gold Loan

Income Tax : ITAT Pune rules in favor of Ashok Ravsaheb Tambe, deleting addition of cash deposits during demonetization, explained as proceeds ...

August 16, 2024 93 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 1647 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 16494 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 8439 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 816 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 936 Views 0 comment Print


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

November 29, 2023 1686 Views 0 comment Print

Explore recent ITAT judgment in Rakesh Kr. Jha vs. ITO, delving into interpretation of Sections 271A and 271B, highlighting conflicting views among High Courts.

Section 80G: ITAT’s Clarification on Timely Registration for Charitable Trusts

November 29, 2023 3210 Views 0 comment Print

Bhamashah Sundarlal Daga Charitable Trust wins ITAT Jodhpur appeal against CIT’s rejection of 80G registration. Detailed analysis on amendments and absurdity in literal interpretation.

Deduction u/s 80P(2) available to co-operative society on interest received from investment in banks

November 29, 2023 1761 Views 0 comment Print

ITAT Visakhapatnam held that cooperative society is eligible for deduction U/s. 80P(2)(a)(i) of the Income Tax Act on the interest income received from investment in banks.

Cost base should exclude pass through cost which are directly related to third parties

November 29, 2023 312 Views 0 comment Print

ITAT Delhi held that the pass through cost to the extent which are directly relatable to third parties, namely, advertisement and publicity; business promotion and participation in trade events are to be excluded from the cost base.

Simultaneous issue of DIN insignificant when DIN not mentioned on body of communication

November 29, 2023 1209 Views 0 comment Print

ITAT Delhi held that that simultaneous issue of the DIN number is insignificant and superfluous exercise, in the absence of mentioning the DIN number on the body of the communication. Accordingly, AO’s order with no DIN is invalid.

Adoption of stamp duty valuation u/s 50C without making reference to DVO unsustainable

November 29, 2023 882 Views 0 comment Print

ITAT Mumbai held that adoption of stamp duty valuation invoking provisions of section 50C of the Income Tax Act without making reference to District Valuation Officer (DVO) unsustainable. Accordingly, matter remanded for de novo proceedings.

ITAT Hyderabad allows 75% of Overburden Removal Expenditure

November 29, 2023 438 Views 0 comment Print

Explore the ITAT Hyderabad order on Veerabhadra Minerals Pvt Ltd’s appeal against the disallowed overburden removal expenditure. Learn about the assessing officer’s concerns, CIT(A)’s decision, and ITAT’s direction to delete 75% of the addition. Get insights into the reasoning and implications for mining contracts.

ITAT upholds additions which were based on sworn statements & reconciliation statements 

November 29, 2023 525 Views 0 comment Print

Explore the ITAT Chennai’s order in the case of Tulsian Refinery Pvt. Limited vs. DCIT for AY 2016-17 & 2017-18. Discover how the deletion of additions related to bogus interest expenditure was determined through sworn statements and reconciliation statements, and the impact of Hon’ble ITSC’s findings on KRPL. Read the full text of the order and gain insights into the assessment and appellate proceedings.

ITAT allows Rental Expenses for Property taken on Rent for Business Purpose

November 29, 2023 564 Views 0 comment Print

ITAT allows Rental Expenses for Property taken on Rent for Business Purpose. Learn about the ruling on Appeal by the Revenue for AY 2014-15. Google ITAT Order for Delhi.

AO Cannot Determine Business Promotion Effectiveness – ITAT Allows expenses

November 29, 2023 513 Views 0 comment Print

Read the detailed analysis of DCIT vs. Agni Estates & Foundations Pvt. Ltd. (ITAT Chennai) case. ITAT upholds deletion of disallowance of sponsorship expenses and interest under Income Tax Act.

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