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 Delhi deleted Section 68 and bogus purchase additions, holding no incriminating material existed for concluded assessments an...
Income Tax : ITAT Nagpur upheld deletion of capital gains, holding that a development agreement granting only a licence to develop did not amou...
Income Tax : ITAT Delhi quashed the assessment after holding that the Section 143(2) notice was issued by an ITO lacking pecuniary jurisdiction...
Income Tax : ITAT Delhi held ground handling and engineering service receipts taxable in India, rejecting Article 8 India-UK DTAA exemption for...
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 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...
Read the analysis of the ITAT Kolkata order in the case of Asha Vijay Vs ITO regarding the inapplicability of Section 56(2)(vii)(b) to transfers that took place before the accounting year 2014-15. Learn how the ITAT ruled in favor of the assessee, deleting the addition made under Section 56(2)(vii)(b) of the Income Tax Act.
Explore the recent verdict by ITAT Delhi in the case of ACIT Vs Capricorn Identity Services P Ltd, where it supported the deletion of disallowance and acknowledged the revenue expenditure of business activities.
Learn about the recent order of the ITAT Chennai in the V. Babu vs ACIT case, where the CIT(A) appeal rejection due to delayed filing by the assessee is set for re-adjudication.
Detailed review of the Satya Dharma Hotels Pvt Ltd vs ITO case, where the ITAT Delhi has directed a re-adjudication due to the AO not considering Section 55A of the Income Tax Act.
Insightful review of the ITAT Delhi ruling on the case Bharat Anand vs ACIT, highlighting the judgement on allowing business promotion and tour & travel expenses of a professional partner in a firm.
ITAT Mumbai rules in favour of Anant Singhania HUF, allowing TDS credit for sale of housing property. The landmark decision provides clarity on tax deductions and credits.
Explore the detailed analysis of the judgment passed by ITAT Delhi in the case of Boston Scientific International Vs ACIT, where the tribunal quashed reassessment proceedings due to lack of tangible material.
Discussing the recent ITAT Guwahati order that dismissed a revenue appeal, citing that the tax effect involved was less than the CBDT-prescribed monetary limit. Exploring the case of ITO vs Hotchand Kalachand Loungani.
An examination of the ITAT Delhi’s decision in the SVP Industries Ltd. Vs DCIT case, ruling that the COVID-19 pandemic period should not be included in the limitation period for appeal filing.
Detailed analysis of the ITAT Delhi judgement in Kamlesh Gupta Vs DCIT case where the tribunal ruled that addition made on estimated profit does not constitute concealment, hence, no penalty.
