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 : Article examines whether the MLI Principal Purpose Test has domestic effect under Section 90(1) following Nestlé SA and Sky High ...
Corporate Law : The article argues that failure to comply before the AO or CIT(A) can lead to adverse assessments, as higher forums generally cann...
Income Tax : ITAT held that Section 54 exemption must be examined separately for each residential house sold. Aggregating gains from multiple t...
Income Tax : ITAT held that delayed filing of Form 10B cannot defeat Section 11 exemption if the audit report is available before processing un...
Income Tax : Smt. Ranjana Kumari/Kalta Vs DCIT/ACIT (Central) (ITAT Chandigarh) The appeals involved three assessees belonging to the Kalta Gro...
Income Tax : ITAT Bangalore held Section 2(47)(v) inapplicable as the JDA did not satisfy Section 53A conditions, deleting capital gains for AY...
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 : ITAT Kolkata quashed the assessment as the jurisdictional Assessing Officer did not issue the mandatory notice under Section 143(2...
Income Tax : Bangalore ITAT deleted Section 40(a)(ia), notional interest, ICDS and Section 68 additions, citing Form 26A compliance and evident...
Income Tax : Bangalore ITAT remanded FD interest addition, directing verification of fund ownership and held Form 26AS alone is not determinati...
Income Tax : Bangalore ITAT held entire alleged bogus purchases cannot be added where sales are accepted, restricting the addition to 1.15% pro...
Income Tax : Bangalore ITAT held TP adjustments apply only to international AE transactions and upheld verified capacity, working capital and o...
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 Patna condones delay, restores assessee’s tax appeal for re-adjudication by NFAC, citing lack of opportunity to be heard.
ITAT Delhi rules that domain registration and web hosting fees are not taxable as royalty under India-UAE DTAA, citing key judicial precedents.
ITAT Cuttack condones 99-day delay in tax appeals due to personal problems, remanding cases for fresh adjudication based on Supreme Court precedent.
Kolkata ITAT remands Kaushalya Devi’s capital gains tax appeal to CIT(A) for re-adjudication, citing natural justice after ex-parte dismissal over a land development agreement.
ITAT Ahmedabad clarifies that common area maintenance charges recovered from a sub-tenant, when reimbursed against actual expenses, are not rental income.
The ITAT Nagpur has set aside an ex-parte income tax addition of ₹7.38 lakh against a senior citizen agriculturist, citing lack of proper notice and unproven agricultural income.
ITAT Nagpur remands Gayatri Gram’s 80G exemption appeal, instructing CIT(E) to reconsider a fresh application after initial rejection due to a technical error in the application clause.
ITAT Ranchi dismisses Revenue’s appeal against deletion of Section 270A penalty on Uranium Corporation of India Ltd., citing inadvertent error and no revenue impact due to MAT.
ITAT Ahmedabad rules on Krishnanagar Vaishnvsamaj vs. ITO, allowing a trust to claim deduction for income utilized within the original extended timeframe, despite a recent amendment.
ITAT Nagpur dismisses revenue appeals against Maharashtra Urban Co-operative Credit Society Ltd, affirming its entitlement to Section 80P deductions on interest income from nominal members and bank deposits, distinguishing the Supreme Court’s Totgars’ Co-operative Sales Society Ltd ruling.
