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 Tribunal ruled that an appellate authority cannot dismiss an appeal solely for non-compliance and must decide it on merits, leading to remand for fresh assessment.
Despite granting several chances to appear and explain delays, the Tribunal found no genuine effort by the appellant. Discretionary relief like condonation will not be extended where conduct shows indifference.
Delhi ITAT observed that cancelling provisional registration without considering submitted documents amounts to arbitrary exercise of power. Such orders must be reconsidered after granting proper opportunity of hearing.
ITAT Dehradun held that dismissing an appeal without addressing all grounds contravenes natural justice and remanded the matter to CIT(A) for fresh adjudication.
Mumbai ITAT ruled that Section 145A is a valuation provision, not a charging mechanism, and deleted a ₹38.26 lakh MODVAT/CENVAT addition, highlighting that proper accounting and reconciliation prevent artificial income.
The Tribunal ruled that a co-operative bank continues to be a co-operative society for the purpose of Section 80P(2)(d). Deduction was therefore allowed on interest income wrongly disallowed at the CPC stage.
The Tribunal ruled that a creditor’s write-off alone cannot trigger section 41(1) taxation. The assessee’s liability persisted in its books, and the ₹10.23 crore addition was deleted.
ITAT Vishakhapatnam held that reopening notice u/s. 148 being issued beyond period of three years on the basis of approval u/s. 151(ii) of the Income Tax Act obtained from Pr. Commissioner of Income Tax [Pr. CIT] instead of Principal Chief Commissioner or Principal Director General is invalid and liable to be quashed.
The tribunal ruled rental income from administrative buildings must be taxed under house property, not other sources, emphasizing consistent treatment across years. Key deductions for standard, sub-letting, and interest were allowed.
Relying on the Supreme Court’s decision in Rajeev Bansal, the Tribunal noted that even the Revenue admitted TOLA does not cover AY 2015-16. Notices issued after the original limitation period were therefore invalid.
