#ITAT Judgments
Log in to FollowITAT Judgment contain Income Tax related Judgments from Income Tax Appellate Tribunal Across India which includes ITAT Mumbai, Chennai, Delhi, Kolkutta, Hyderabad etc.
Income Tax
Income Tax
Revision u/s. 263 not justifiable as AO took most plausible view
Income Tax
Income Tax
Even idle business needs guards – Tribunal permits security expense though no turnover
Income Tax
Income Tax
ITAT Delhi remands ₹16.10 Cr unsecured – loan issue for verification; consequential interest disallowance also to be re-examined – CIT(A) erred in bypassing remand report
Income Tax
Income Tax
Shuttering is a plant, not a temporary erection – 100% claim disallowed – CIT(A)’s liberal view reversed – ITAT restores AO’s 15%
Income Tax
Income Tax
Tribunal upheld deletion of disallowance u/s 80-IA on amalgamated units and capped sec. 14A disallowance at actual exempt income
Income Tax
Income Tax
ITAT Rajkot Upholds ₹3.99 Crore Addition u/s 56(2)(viib) – Rejects DCF Valuation as Defective & Unsubstantiated
Income Tax
Income Tax
ITAT Ranchi Quashes Section 263 Order – 80P Deduction Cannot Be Denied When AO Has Verified All Facts
Income Tax
Income Tax
ITAT Ahmedabad Deletes Agricultural Expense Addition-Estimation Based on Third-Party Case Held Arbitrary
Income Tax
Income Tax
ITAT Chennai Upholds 50% Disallowance of Agricultural Income; Unproved Claims Treated as Unexplained Credits
Income Tax
Income Tax
ITAT Chennai Strikes ₹1.86 Cr Loan Addition u/s 68, Sends Cash-Payments & TDS Disputes Back for Real-Check
Income Tax
Income Tax
Groundnuts Save the Day – Sale of Land Beyond 8 km from Municipality Held Agricultural- ITAT Chennai
Income Tax
Income Tax
ITAT Ahmedabad Deletes Disallowances on Commission & Job Work- Genuine Business Expenditure Proven with TDS Compliance
Income Tax
Income Tax
Delay in Filing Form 67 Not Fatal- Foreign Tax Credit Is a Substantive Right- Cannot Be Denied for Procedural Lapse- Form 67 Filing Directory, Not Mandator: ITAT Kolkata
Income Tax
Income Tax
