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 rules that CIT(A) cannot dismiss an appeal for non-prosecution, setting aside an order in the case of Yasmeen Shaikh vs. ITO and remanding the matter for fresh adjudication.
ITAT Delhi deletes credit card addition and remands the mutual fund investment issue for fresh verification in the case of Promilla Mathur vs. CIT.
ITAT Ahmedabad dismisses Revenue appeals in ACIT vs Ashokbhai Kheni, ruling that jurisdiction lies with ITAT Surat as per the Supreme Court’s guidance.
Jaipur ITAT rules that a clerical error in a tax return cannot be grounds for collecting tax on non-existent income, directing the department to rectify the mistake.
Mumbai ITAT partly allows a CA’s appeal, disallowing 50% of his gold coin gift expenses, stating that lack of business nexus and recipient details is a valid reason.
ITAT Mumbai rules that demonetization cash deposits should be treated as business turnover and not as unexplained income, deleting a separate addition.
Mumbai ITAT rules that payments for foreign commission, inspection fees, and software subscriptions are not taxable in India, exempting merchants from TDS obligations.
Delhi ITAT rules that Section 80IC deduction cannot be denied if Form 10CCB is filed before assessment, not necessarily with the original return.
Delhi ITAT dismisses a revenue appeal, confirming that ad-hoc disallowances of business expenses are unsustainable without rejecting the books of accounts.
Delhi ITAT dismisses appeal in DCIT vs. Ajay Goel case, upholding tax relief for Section 54F deduction and indexed cost of shares on capital gains.
