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...
ITAT Bangalore remands a trust’s 80G cancellation, citing a violation of natural justice. The trust gets a fresh opportunity to prove the genuineness of its activities.
ITAT Bangalore remands a case where an email address was ignored, violating natural justice. The assessee gets a fresh chance to prove his land was agricultural.
No Records, No Relief – Expenses Must Be Proven – Tribunal Confirms Disallowance on Estimate Basis- Agricultural Income Inflated, Expenses Unproved –Bang ITAT Dismisses Appeal
ITAT Jaipur deletes additions on unsecured loans and partners’ capital for Vikas Oil Mill, citing sufficient evidence like ITRs and cash books to prove their genuineness.
ITAT Pune remands Life Eternal Trust’s 80G application, directing CIT(E) to provide one more opportunity for the trust to submit evidence of its activities.
ITAT Bangalore deletes a Section 68 addition on a trader’s demonetisation deposits, ruling that cash from business receipts cannot be taxed again after turnover is accepted.
Delhi ITAT invalidates reassessment against Sportking India, ruling that approval from a superior authority cannot replace the required statutory sanction.
ITAT Bangalore remands case to CIT(A), directing a fresh review of tax exemption claims on compensation received under the RFCTLARR Act.
In a case against an 82-year-old retired LIC officer, the ITAT Bangalore deletes a ₹15.30 lakh addition, accepting past cash withdrawals as a valid source for demonetisation deposits.
ITAT Bangalore rules that unexplained cash deposits in a bank account cannot be taxed without verifying sources like agricultural income and small business sales, remanding the case for re-examination.
