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 : The Tribunal held that cash deposits during demonetisation cannot be treated as unexplained when backed by audited books, invoices...
Income Tax : The Tribunal ruled that non-specification of the precise statutory charge under sections 270A(2) and 270A(9) violated principles o...
Income Tax : The Delhi ITAT held that institutions engaged in preservation of environment fall under a specific charitable limb under Section 2...
Income Tax : The Tribunal held that CIT(A) cannot enhance income under Section 251 on matters not considered by the Assessing Officer during as...
Income Tax : ITAT Bangalore restored the Section 54F claim after noting that medical issues and portal difficulties prevented timely filing of ...
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 : Learn about hybrid hearing guidelines of Income Tax Appellate Tribunal (ITAT) Indore Bench, effective from October 9, 2023, offeri...
Income Tax : ITAT Hyderabad held that rural agricultural land situated beyond 8 kilometres from municipal limits cannot be taxed as a capital a...
Income Tax : ITAT Delhi deleted a ₹45 lakh addition under Section 68 after finding that the assessee had furnished complete details of invest...
Income Tax : ITAT Delhi restored a Section 69A addition after holding that the assessee failed to produce evidence supporting its claim that th...
Income Tax : ITAT Rajkot held that revision under section 263 was not sustainable where the Assessing Officer had already conducted extensive v...
Income Tax : ITAT Delhi held that addition under Section 41(1) cannot be made without proving cessation of liability. The Tribunal found that f...
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...
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...
The issue was whether External Development Charges paid to a statutory authority attract TDS. The Tribunal held that such payments are subject to section 194C, following binding High Court precedent.
The issue was whether renting out an auditorium made a theatre trust commercial in nature. The Tribunal held that such receipts did not defeat charitable status and upheld ex-emption under sections 11 and 12.
The issue was whether software development and start-up consultancy could qualify as charitable purposes. The Tribunal held that such activities are commercial in nature and do not fall under section 2(15), justifying denial of registration.
The issue was whether reassessment could survive when the mandatory section 148 no-tice was sent to an old address. The Tribunal held that improper service vitiates jurisdiction, rendering the entire reassessment void.
ITAT Mumbai held that amount received for grant of non-exclusive broadcasting rights of feature films cannot be termed as “royalty” within the parameters of “royalty” as defined in Explanation-2 to section 9(1)(vi) of the Act. Accordingly, the appeal is allowed and order set aside.
The issue was whether additions could survive when the sole reason for reopening was not challenged. The ITAT held that without a valid reopening foundation, no other additions are sustainable.
The Tribunal held that CSR contributions received with strict donor directions and refund obligations may constitute tied-up grants rather than freely available income. Such funds require factual examination before taxing them under section 11.
The issue was whether year-old cash withdrawals could explain demonetisation-era deposits. ITAT held that absence of a direct nexus and contrary bank entries justified addition under section 69A.
The Tribunal held that denial of cross-examination of the third party, whose documents were relied upon, violates principles of natural justice. Such procedural lapse renders additions under section 69B legally invalid.
The Tribunal held that deduction under section 80-IA cannot be allowed mechanically based on past relief. Each infrastructure project must be independently examined to determine whether it qualifies as development or is merely a works contract.
