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 : The Tribunal upheld tax addition where agricultural land was acquired below stamp duty valuation and DVO-determined fair market va...
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 : 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 Delhi allows Gajender Kumar’s appeals for AYs 2012-13, 2013-14, quashing reassessments over invalid reasons based on unverified cash deposit info.
ITAT Delhi sends back tax case on cash deposit addition to AO, citing need to verify if bank account belonged to dissolved firm or proprietor.
ITAT Lucknow dismisses appeal by Raghav Agarwal (HUF) challenging reassessment and additions following settlement under Vivad se Vishwas Scheme.
ITAT Chennai imposes ₹10,000 cost on taxpayer for non-appearance, remands appeal on gold sale and gift additions to CIT(A) for fresh hearing.
ITAT Ahmedabad allows appeal of Sorathiya Darji Kedvani Mandal, ruling surcharge not applicable on trust’s income below Rs. 50 lakhs, citing precedents.
ITAT Bangalore restores Section 10AA tax deduction for EY unit, ruling original return and key form were filed within legal deadlines.
ITAT Ahmedabad remands Rajkot Trust’s tax registration case back to CIT(E), citing lack of proper notice details and opportunity for hearing. Case sent back for fresh review.
Pune ITAT orders CIT(A) to condone 55-day delay, hear appeal on merits for Rs 37.46 lakh deduction claimed by Endurance Systems.
ITAT Cochin rules CPC cannot deny charitable trust’s exemption under Section 11 for delayed filing of audit report in Form 10B.
ITAT Pune sends Gajanan Gas Agency’s Rs 10.42 lakh cash deposit case during demonetization back to the AO for re-examination on merits.
