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 ITAT Mumbai order in the Devang Jitendra Mashru vs ITO case for AY 2010-11. Uncover the addition under section 69 and the final opportunity granted due to transaction information absence.
Explore the ITAT Mumbai ruling in KMTC (India) Pvt Ltd vs CIT(A) case. Learn about deductions for employee contributions to PF & ESIC deposited belatedly. Full text included.
TAT Mumbai’s order on Huhtamaki Foundation’s Section 80G approval. Plastic waste management deemed charitable. Detailed analysis and conclusion.
Bona Sera Hospitality Pvt. Ltd vs. DCIT (ITAT Mumbai) case analysis. Learn how additions based on AIR information without full details are not sustainable. Full text order included.
Read ITAT Delhi order in ACIT vs Financial Inclusion Trust, highlighting the exemption of corpus-specific voluntary contributions from taxation. Learn about the legal implications and precedents cited in this case.
Explore the ITAT Delhi ruling in DCIT vs. Tapesh Tyagi case, clarifying that Section 115BBE doesn’t apply to surrendered income treated under Section 69A.
ITAT Mumbai order on ITO vs. Sambhav Shelter, where books of account withstand scrutiny despite an inadvertent mistake in the tax audit report. Full analysis and conclusions revealed.
ITAT Hyderabad held that entire re-assessment proceeding is illegal and deserves to be quashed in absence of mandatory issue of notice under section 143(2) of the Income Tax Act.
ITAT Mumbai held that club membership fees for employees are to be treated as business expenditure of a company under section 37 of the Income Tax Act.
In the case of Rohit Yadav Vs ACIT, ITAT directs denovo-adjudication as CIT(A)[NFAC] fails to discuss additional evidence. Read the full analysis and conclusion.
