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 Ahmedabad held that reassessment under Section 147 was invalid as the Assessing Officer failed to show independent applicatio...
Income Tax : ITAT Chandigarh held that cash deposits during demonetization could not be treated as unexplained income since the amounts were re...
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 Nagpur held that nominal donations received in small amounts could not be treated as non-voluntary contributions merely becau...
Income Tax : ITAT Mumbai deleted the addition under Section 56(2)(vii)(b) after holding that a 2.3% variation between agreement value and stamp...
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...
he ITAT Mumbai ruled in favor of NK Infra JV a partnership firm directing the removal of a 37% surcharge and cess incorrectly levied by the CPC on an income below the ₹50 lakh threshold.
Tribunal confirmed CIT(A)’s view that alleged accommodation loans were not supported by bank statements. Reopening and addition u/s 69A struck down; Revenue’s case dismissed.
The ITAT Kolkata has set aside an ex parte order against Anup Nayak in a TDS non-deduction case, remanding it to the CIT(A) for re-adjudication.
The ITAT Kolkata has condoned a 265-day delay and restored a company’s quantum and penalty appeals, directing the assessee to pay a Rs.25,000 cost for non-cooperation.
ITAT Kolkata ruled that a deduction u/s 80P cannot be denied for a belated return in AY 2019-20, as the power to do so was only added from AY 2021-22.
In the case of Heena Parthiv Thakkar vs ADIT the ITAT Ahmedabad allowed an assesses appeal granting a claim for additional depreciation on new plant and machinery. The tribunal decision addressed the disallowance of depreciation emphasizing that eligible statutory allowances should be granted even if not claimed initially due to a bonafide mistake.
The Ahmedabad ITAT has invalidated a reassessment order against Pravinbhai Jethabhai Patel, citing the Income Tax Department’s failure to issue a mandatory notice.
The ITAT Delhi has restored an appeal by Mehinder Sharma, previously dismissed by the NFAC for non-compliance, granting a final opportunity to present his case.
ITAT Pune has granted a fresh hearing to an assessee, citing notices sent to a wrong email ID, allowing him to explain cash deposits and property purchases.
The ITAT Ahmedabad has remanded a penalty case for Co.op Credit Society, directing the AO to pass a new order only after the related quantum appeal is finalized.
