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 Patna allowed deduction for interest on delayed sales tax, service tax and employer's PF, disallowed TDS interest, and remand...
Income Tax : ITAT Delhi quashed Section 147 reassessment as the Section 148 notice was issued by an ITO lacking pecuniary jurisdiction under CB...
Income Tax : ITAT Delhi quashed assessments as Section 143(2) notices were issued by an ITO lacking pecuniary jurisdiction under CBDT Instructi...
Income Tax : ITAT Delhi quashed the assessment after holding that the Section 143(2) notice was issued by an ACIT lacking jurisdiction under CB...
Income Tax : ITAT Bangalore held JDA capital gains taxable in the completion certificate year, allowed Section 54/54F relief, and deleted deeme...
Income Tax : ITAT Pune allowed rectification under Section 254(2), correcting factual errors and granting Section 54EC deduction of ₹1 crore ...
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...
Explore the landmark ITAT Delhi ruling in Finesse Intl. Design Pvt. Ltd. vs. DCIT. CBDT Circular violation deems assessment order invalid. Know more!
ITAT Jaipur held that initiation of penalty proceedings u/s. 271AAB(1A) of the Income Tax Act without specifying the ground and default on the part of the assessee and also without specifying the undisclosed income on which penalty was proposed to be levied is unsustainable-in-law.
ITAT Kolkata held that once the TDS is deducted then the liability resulting from the non-deposit of TDS by the deductor cannot be fasten on the deductee. Hence, denial of TDS credit to deductee unjustified.
Explore the Shree Swami Samarth Seva Kendra vs ITO case at ITAT Mumbai. Analysis reveals the importance of Form 10 compliance for securing Section 11(2) benefits.
Read the detailed analysis of Maheshwar Niketan Co-operative Housing Society Limited vs. ITO case. ITAT Mumbai grants relief for CA’s email ID failure on the Income Tax portal.
Explore the ITAT Hyderabad’s order in Puligilla Purnachander Vs ITO case for insights on Income Tax Act Section 69A, gross sales, and demonetization deposits.
Read the detailed analysis of O Clock Software Pvt Ltd vs. ACIT case by ITAT Chennai. Learn why deduction was denied for delayed PF/ESI payment under section 36(1)(va).
Read the full text of the ITAT Kolkata order in the case of Pan Emami Cosmed Limited vs. DCIT. The denial of LTCG exemption overturned, directing AO to allow after examination.
The key issue is whether the salary, directly remitted from a foreign company to the assessee’s Non-Resident External (NRE) account in India, is taxable in India.
ITAT) Agra delivered a significant judgment in the case of Arvind Singh Chauhan Vs ITO, challenging the taxability of salary received by an employee working on international routes.
