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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


Increase in turnover cannot be the sole criteria for steep increase in remuneration payable to director

January 31, 2008 468 Views 0 comment Print

15. In so far as the assessee’s contention that as the remuneration paid to the directors were increased in a properly called meeting of the Board of Directors, such payment is to be considered as reasonable and not excessive, we are of the view that this contention of the assessee would be of no much assistance to the assessee as discussed hereafter. There is no dispute in the fact that the Board of Directors

Expenditure made for use of domestic customer base and transfer of human skills – revenue in nature – allowable deduction : ITAT

January 28, 2008 594 Views 0 comment Print

THE assessee company was incorporated during the financial year 1997-98. Originally, there was a company jointly promoted by Tatas and IBM , which were known as Tata IBM. During the financial year 1997-98, it was mutually agreed between the two promoters to bifurcate the business activities into separate entities viz. IBM Global Services India Private Limited (the assessee company) and Tata IBM . As per the agreement entered into, various assets of the erstwhile Tat IBM were transferred to the assessee company has paid amounts of Rs. 9,38,57,925/ – and Rs. 5.3 Crore on account of transfer of certain employees to the assessee company and on account of transfer of the data base of the domestic business. The assessee company actually paid a sum of Rs. 18.4 crore for the transfer of the employees to the assessee company but claimed an expenditure of Rs. 9,38,57,925/ – as the remaining sum of around Rs. 9.01 crore was attributable to STP Unit, income of which was exempt.

Jayalalitha wins – Agricultural income & cash expenditure, not bogus- ITAT

January 28, 2008 1840 Views 0 comment Print

The assessee is a partnership firm constituted by the Deed of Partnership dated 22.1.1980 and consisted of two partners, viz., Ms. J. Jayalalitha and Ms. V Sasikala . In terms of the Deed of Partnership, the Assessee carries on the business of all types of printing and publishing of newspapers, magazines, periodicals etc. and such other business or businesses as may be mutually agreed to between the partners. On 30.4.1990, the Assessee purchased a factory shed consisting of ‘ 3650 sq.ft. along with a factory building from Shri K. Viswanathan as per the sale deed dated 30.4.1900. It was the contention of the Counsel that the Assessee had installed a printing press in the factory premises and started its business of printing and publishing the political newspaper titled ‘ Namadu MGR ‘ for circulation among public and various agencies. While completing the original assessments the Assessee ‘ s claim was not fully allowed by the Assessing Officer. The Assessee went in appeal before the C.I.T.(Appeals) and he set aside the same. Since the Assessee failed to produce the contemporaneous primary evidence relating to the issue, he restricted the claim of the Assessee in all these years

The Amadeus system, by which subscribers in India are enabled to perform the functions of reservation and ticketing, represents a "business connection"

January 28, 2008 511 Views 0 comment Print

Amadeus Global Travel vs. DCIT (ITAT Delhi) (i) The Amadeus system, by which subscribers in India are enabled to perform the functions of reservation and ticketing, represents a business connection because it extends to the Indian territory in the form of connectivity in India and generates income in India when the booking is completed on the subscribers’ computer; (ii) In determining the extent of profits attributable to such business connection, one has to look into the factors like functions performed, assets used and risk undertaken. On facts, as the major part of the work was processed at the host computer in Germany, only 15% of the revenue accruing to the assessee in respect of bookings made in India can be said to have accrued or arisen in India;

Sales from one STP to another is not deemed export for Income Tax deductions : ITAT

January 25, 2008 366 Views 0 comment Print

In the return of income, the assessee claimed deduction u/s 80HHE before setting off of brought forward business loss and unabsorbed depreciation from the gross total income. Before the Assessing Officer it was contended that section 80HHE is the self-contained section and contains the definition of profits of the business, export turnover, total turnover etc. Section 80AB refers to the nature of income entitled for deduction u/s VIA and include in the gross total income. Section 80HHE does not refer to any income included in the gross total income.

Loss on sale of debentures – deduction allowed even if loss was known at time of applying for debentures

January 25, 2008 2568 Views 0 comment Print

THE Special Bench decided on a substantial question of Law. A bench of the Tribunal decides an issue in favour of the assessee. The Revenue goes in appeal to the High Court, which dismisses the appeal as there was no substantial question of law. Is this decision of the High Court a binding precedent on the Special bench? `Yes’, ruled the Bench.

Stock appreciation rights' different from 'stock options'

January 25, 2008 3710 Views 0 comment Print

The Tribunal held that even if the amount received by the assessee on redemption of share appreciation right is held to be not taxable under the head `income from salaries’ this fact, by itself would not take the same outside the ambit of taxable income, since, in such an eventuality, the said amount will be taxable under the head `income from other sources’. Even if it is held that amount in question is received from a person other than the employer of the assessee, and that in order for an income to be taxed under the head `income from salaries it is a condition precedent that the salary, benefit or the consideration must flow from employer to the employee, the amount received by the assessee on redemption of stock appreciation rights will still be taxable – though under the head `Income from other sources’. The plea raised by the assessee that the amount in question cannot be taxed as `income from salaries’ is thus irrelevant.

Scope to scrutinise-Assessing officer (AO) can issue a notice only for the limited scope as against loss, exemption and allowance or relief, which in his opinion is inadmissible

January 23, 2008 911 Views 0 comment Print

THE Mumbai tribunal has recently said that for the purpose of scrutinising the assessee’s income, the assessing officer (AO) can issue a notice only for the limited scope as against loss, exemption and allowance or relief, which in his opinion is inadmissible, and not beyond that.The assessee filed the return declaring the income earned from sub-letting a premises as income from business. The AO selected the case for scrutiny and issued a notice for assessing the income as income from other sources.

Revenue cannot ask assessee to give information about its own dues pending

January 22, 2008 304 Views 0 comment Print

EAGERNESS to appropriate the refund claim against pending dues was best observed in the case of Birla Copper vs. CCE, Vadodara . In that case, against an order-in-original of June 2003, the assessee had obtained an Unconditional Stay from the Tribunal in the month of August 2003. Later, in the month of June 2005, the Tribunal extended the Stay by stipulating “pending disposal of the appeal”. Incidentally, the matter came to be referred to the Third Member in view of difference in opinion.

Service Tax – GTA muddle – receipt of goods into factory is input service; clearance of goods from factory is output service? – Consignee factory eligible

January 22, 2008 408 Views 0 comment Print

THE jinxed tax that is Service Tax on GTA , is haunting the tax administration, courts and the hapless assessees for more than a decade. While the net collection from this tax would be less than peanut, the amount of litigation it has generated, must have cost the nation heavily – the Government should seriously consider doing away with this tax or maybe levying a flat 2% without credit.

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