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...
ITAT Chennai upholds income tax addition due to failure in explaining the source of a significant cash deposit in a bank account. Learn more in this analysis.
ITAT Mumbai’s decision on assessment in the name of a deceased assessee. Analysis of the case, legal implications, and implications for legal heirs. Learn more.
Learn about the ITAT Delhi case of Sujata Banerjee vs. ACIT, where the Assessing Officer’s addition of unexplained income was deleted due to sufficient source of income.
In a recent order by the Income Tax Appellate Tribunal (ITAT) Kolkata, the denial of exemption under section 10(23B) of the Income Tax Act for a mere technical violation has been challenged. This article delves into the background of the case, the ITAT’s decision, and its implications.
The ITAT Delhi cancels a penalty imposed on Mideast Integrated Steels Ltd. due to an unqualified offense notice. Learn about the case and its implications.
The ITAT Delhi upholds the disallowance of ‘commission on sales’ due to failure to demonstrate the actual role played by commission agents in procuring sales.
ITAT Delhi held that availment of web hosting services do not constitute royalty or FTS and hence payments made thereof for such services are not chargeable to tax in India. Accordingly, TDS not deductible on the same.
Penalty under section 271FAA was deleted as the defects in the statement of the reportable account were rectified within the time limit provided under sub-section (4) of Section 285BA.
ITAT Mumbai upholds addition in Osianama Learning Experience Pvt. Ltd. case under Section 56(2)(viib) of the Income Tax Act, related to excess consideration received on allotment of shares.
Learn about Visu Casement Pvt. Ltd. Vs PCIT (ITAT Ahmedabad) case. ITAT ruled PCIT can’t initiate proceedings based on non-participating documents, protecting taxpayers’ interests.
