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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 273 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 714 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 6918 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 1620 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


Addition u/s. 68 justified as genuineness of transaction and creditworthiness of creditors not proved: ITAT Ahmedabad

Income Tax : ITAT Ahmedabad held that genuineness of transaction, creditworthiness and identity of creditors not proved, hence addition u/s. 68...

August 17, 2024 102 Views 0 comment Print

Advance tax payment provisions doesn’t apply in reassessment proceedings: ITAT Indore

Income Tax : ITAT Indore held that rejection of appeal by CIT(A) on the footing of non-payment of advance tax as required by section 249(4)(b) ...

August 17, 2024 90 Views 0 comment Print

Comparison of secured loan and unsecured loan interest rate not justified: ITAT Indore

Income Tax : ITAT Indore held that rate of interest on secured loan from banks cannot be compared with the rate of interest on unsecured loan. ...

August 17, 2024 87 Views 0 comment Print

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 117 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 156 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 8445 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


Retrospective cancellation of trust registration u/s. 12AB of Income Tax Act invalid

August 3, 2023 3639 Views 0 comment Print

ITAT Mumbai held that cancellation of registration of trust retrospectively from AY 2016-17 under section 12AB(4) of the Income Tax Act is invalid.

AO cannot Rectify PCIT’s Mistake under VSVS Scheme: ITAT Delhi)

August 3, 2023 1194 Views 0 comment Print

Explore the case Dariyav Singh Vs ITO. Understand why the Assessing Officer was deemed unfit to rectify the Principal CIT’s mistake in form 5 under VSVS Scheme.

Advisory Services Receipts Not Taxed as Technical Knowledge under India-UK DTAA: ITAT

August 2, 2023 2619 Views 0 comment Print

In present facts of the case, it was held that the services rendered were in the nature of advisory services as per the terms of the agreement, therefore these services cannot be the part of Fees for Technical Services (FTS) under Article 13 of India – UK DTAA.

Capital Expenditure Incurred Only When Whole Machine is Replaced, Not for Parts

August 1, 2023 1722 Views 0 comment Print

In present facts of the case, the Hon’ble Tribunal while deducting the additions made by Ld. AO for repair and maintenance, it was observed that if the replacement is of a baby part only, then the same cannot be considered to be a capital expenditure.

No Adhoc Addition Without Identified Defects: ITAT Delhi

August 1, 2023 471 Views 0 comment Print

ITAT has deleted an ad-hoc disallowance related to the expenses for repair and maintenance for City Lifeline Travels Pvt. Ltd.

Notional interest income cannot be estimated for disallowing interest expenditure 

August 1, 2023 1002 Views 0 comment Print

Reviewing Panchiram Nahata Vs ITO case, where ITAT ruled that notional interest income could not be estimated for making disallowances out of interest expenditure

ITAT Abolishes Section 271AAB Penalty for Lack of Deliberate Defiance of Law

August 1, 2023 870 Views 0 comment Print

Analysis of the recent ITAT ruling on Pawan Satyanarain Jalan Vs Assessing Officer Central where the penalty under Section 271AAB of the Income Tax Act was deleted.

Machinery Repair Costs: Revenue in Nature for Petrol Pump Business

August 1, 2023 753 Views 0 comment Print

Dive into ITAT’s landmark ruling in Akram Hossain Mullick vs DCIT where machinery repair costs for a petrol pump business are considered as revenue nature.

ITAT Ruling: TDS Benefit Year Aligns with Income Assessment Year

August 1, 2023 726 Views 0 comment Print

Learn about ITAT Mumbai’s decision on TDS benefit allowance for Ignitive Digitech Private Ltd Vs DCIT – aligning TDS benefits with income assessment year.

Share of Partnership Profit Not Taxable for Firm’s Non-Payment of taxes

July 31, 2023 1782 Views 0 comment Print

“ITAT Mumbai upholds tax exemption for share of profit from partnership firm, rejects addition u/s 68 due to non-payment of taxes by the firm. Read the full ruling.

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