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 Mumbai addresses a cooperative housing society’s appeal, examining the disallowance of Section 80P deductions by CPC and clarifying the scope of permissible adjustments under Section 143(1)(a) of the Income Tax Act, 1961.
Delhi ITAT voids IHG IT Services’ assessment for AY 2010-11, citing procedural delay in passing the final order after DRP directions under Section 144C(13).
The ITAT Delhi quashed the assessment order against Dabur Pharma Ltd. for being time-barred, clarifying the mandatory one-month deadline for Assessing Officers under Section 144C(13) of the Income Tax Act, 1961, following DRP directions.
The ITAT Delhi quashed the assessment order against Dentsply India (P) Ltd., ruling it was time-barred under Section 144C(13) of the Income Tax Act. The order highlights mandatory timelines for Assessing Officers after DRP directions.
ITAT Delhi quashed a tax assessment against Adobe Systems India P. Ltd., ruling it time-barred. The court highlighted the Assessing Officer’s failure to adhere to the statutory deadline post-DRP directions.
Delhi ITAT allows assessee’s appeal, removing Rs. 4.92 lakh cash deposit addition after High Court remand, citing verified bank withdrawals as source.
ITAT Mumbai upholds Section 68 additions as assessee failed to explain cash deposits from gold sales to undisclosed buyers and purchases from dubious supplier.
ITAT Bangalore directs relief for Goldman Sachs Services, quashing TP adjustment and allowing Section 80G for CSR, citing prior judgments on secondment issues.
ITAT Mumbai quashes PCIT’s revision, confirming Dalal And Broacha Stock Broking’s Section 80G deduction on CSR expenses, citing judicial precedents.
: ITAT Bangalore rules on CSR expenditure, allowing Section 80G deductions despite Section 37 disallowance. A key decision for corporate taxation.
