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ITAT Judgments

ITAT Judgment contain Income Tax related Judgments from Income Tax Appellate Tribunal Across India which includes ITAT Mumbai, Chennai, Delhi, Kolkutta, Hyderabad etc.

Latest Articles


Disallowance of agricultural expenses on estimation is not sustainable

Income Tax : ITAT Bangalore held that disallowance of agricultural expenses based on estimation is unsustainable without concrete evidence, rul...

August 13, 2024 279 Views 0 comment Print

Section 54F Exemption Can’t Be Denied for mere Lack of Bills & Vouchers

Income Tax : ITAT ruled that exemption under Section 54F cannot be denied solely due to missing bills or vouchers, emphasizing the principle of...

August 13, 2024 735 Views 0 comment Print

Capital Gain Tax – Holding Period of The Property

Income Tax : Learn about how the holding period of property impacts Capital Gain tax, including ITAT's recent decision clarifying calculations ...

August 3, 2024 6966 Views 0 comment Print

Recent 5 Income Tax Judgments: International Taxation & Capital Gain & other issues

Income Tax : Explore key updates on recent income tax case laws, covering international taxation, business income, and capital gains. Essential...

August 1, 2024 1620 Views 1 comment Print

Important Delhi ITAT Judgment: Impact of Demonetization on Cash Sales

Income Tax : Discover the implications of a significant Delhi ITAT ruling on cash sales pre-demonetization. Learn how it affects taxation and f...

April 18, 2024 1947 Views 0 comment Print


Latest News


ITAT Indore Hybrid Hearing Guidelines from October 9, 2023

Income Tax : Learn about hybrid hearing guidelines of Income Tax Appellate Tribunal (ITAT) Indore Bench, effective from October 9, 2023, offeri...

October 4, 2023 792 Views 0 comment Print

Mandatory e-Filing of Appeals before ITAT: Important Update

Income Tax : Supreme Court of India has recently issued an order requiring all revenue appeals before the Income Tax Appellate Tribunal (ITAT) ...

June 28, 2023 12558 Views 1 comment Print

Representation for Quick disposal of covered appeals etc. in ITAT

Income Tax : At present appeals are fixed in routine and may take one to two years period even for first hearing. it is humbly submitted that t...

September 27, 2021 5022 Views 0 comment Print

CBI Registers a Case against ITAT Member on Allegations of Possessing DA

Income Tax : CBI Registers a Case against Accountant Member, Income Tax Appellate Tribunal (ITAT) on the Allegations of Possessing Disproportio...

July 3, 2021 1317 Views 0 comment Print

e-filing portal of Income Tax Appellate Tribunal launched

Income Tax : Law Minister Shri Ravi Shankar Prasad launches 'itat e-dwar', an e-filing portal of Income Tax Appellate Tribunal. Portal will ena...

June 26, 2021 1536 Views 0 comment Print


Latest Judiciary


ITAT Remands Appeal Due to FAA Notice Sent to Old CA’s Email

Income Tax : ITAT Bangalore remands appeal after delay caused by FAA notice sent to outdated email, directing fresh review and updated contact ...

August 19, 2024 18 Views 0 comment Print

Stay Application Against Trust Registration Cancellation Rejected: Irreparable Loss Not Proven, ITAT Delhi

Income Tax : n Legal Initiative For Forest And Environment (LIFE Trust) Vs PCIT (ITAT Delhi), the stay application was denied as the test for i...

August 18, 2024 30 Views 0 comment Print

Section 271(1)(c) Penalty not leviable merely for making a unsustainable claim: ITAT Ahmedabad

Income Tax : ITAT Ahmedabad held that merely making a claim that is not sustainable does not amount to furnishing inaccurate particulars of inc...

August 18, 2024 39 Views 0 comment Print

Construction of new dwelling unit eligible for Section 54F deduction: ITAT Chennai

Income Tax : ITAT Chennai held that construction of new dwelling unit on first floor is eligible for deduction under section 54F of the Income ...

August 18, 2024 39 Views 0 comment Print

No Section 56(2)(x) addition if Market Value Difference Is Within 10% tolerance limit

Income Tax : ITAT Mumbai grants relief to Tarun Mohan Jani, ruling that property valuation difference within 10% tolerance limit doesn't warran...

August 18, 2024 120 Views 0 comment Print


Latest Notifications


Govt appoints Shri G. S. Pannu as President of ITAT

Income Tax : Central Government is pleased to appoint Shri G. S. Pannu, Vice-President of the Income Tax Appellate Tribunal, as President of th...

September 6, 2021 1647 Views 0 comment Print

Appointment as ITAT Member- Disparity with CAs

Income Tax : Ministry of Finance notified rules for appointment of members in various tribunals on 12.02.2020 in which practice of judicial and...

June 30, 2021 16500 Views 6 comments Print

Notice issued by officer having no jurisdiction of assessee is null & void

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...

February 3, 2021 8448 Views 0 comment Print

Extension of ad-hoc appointment of 177 officers to ACIT grade

Income Tax : Office Order No. 08 of 2021 Post facto approval of the Competent Authority is hereby conveyed for extension of term of ad-hoc appo...

January 8, 2021 816 Views 0 comment Print

SOP for hearing of cases at ITAT Chandigarh Benches from 04.08.2020

Income Tax : In continuation of the SOP (Standard Operating Procedure) dated 01.06.2020 the hearing of cases at 'ITAT Chandigarh Benches from 0...

August 4, 2020 936 Views 0 comment Print


Maintenance service charges cannot be taxed as House Property Rental Income

June 6, 2020 37095 Views 0 comment Print

The issue under consideration is whether the maintenance service charges is charged under head income from house property along with rent?

Section 14A applies to share of profit from partnership firm

June 6, 2020 8805 Views 0 comment Print

The issue under consideration is whether Section 14A will be applicable on Profit sharing from Partnership Firm, which is exempt in the hands of partners?

No Section 271AAB Penalty on Income voluntarily admitted during Search

June 6, 2020 2121 Views 0 comment Print

The issue under consideration is whether the penalty levied u/s 271AAB of the Act is justified on Income voluntarily admitted during Search by Appellant?

High rate Depreciation Not allowed on vehicles used for Advertisement

June 5, 2020 780 Views 0 comment Print

Whether the higher rate of depreciation can be granted to the vehicles used for the display of advertisement under the provisions of the Income Tax Act, 1961.

ill-health of responsible person is genuine reason for delay in appeal filing

June 5, 2020 4749 Views 0 comment Print

The issue under consideration is whether condonation of delay in filing of the appeal granted for the reason of ill-health of director responsible for decision making?

Exchange fluctuation loss on Business Advances Allowable

June 5, 2020 681 Views 0 comment Print

Whether the exchange fluctuation loss on Business Advance on Balance Sheet considered as business loss by Appellant are allowable under Section 37(1) of Income Tax Act, 1961?

Waiver of Working Capital Loan Taxable u/s 28(iv) and not u/s 41(1)

June 5, 2020 6048 Views 0 comment Print

The issue under consideration is whether CIT(A) is correct in deleting the addition made by AO u/s 41(1) for waiver of working capital loan and charge it u/s 28 of the Act?

No TDS u/s 194H for Prepaid SIM & 194J for Roaming Charges

June 5, 2020 4458 Views 0 comment Print

AO considered assessee as assessee in default in respect of non-deduction of TDS under Section 194H and 194J of the Act on payment of commission and fees for professional or technical services and passed an order under Section 201(1) & 201(1A) of the Act.

Depreciation not allowed on Leasehold Rights as same is not Intangible Assets

June 5, 2020 38313 Views 0 comment Print

The issue under consideration is whether the leasehold rights is considered as intangible assets and hence eligible for depreciation under section 32(1)(ii)? ITAT hold that the lease hold rights are not eligible for depreciation u/s.32(1)(ii) of the Act considering it as intangible rights and, accordingly, dismiss the ground of appeal of the assessee.

Explained Jewellery will not form part of Jewellery allowed by CBDT Circular

June 4, 2020 1947 Views 0 comment Print

N. Roja Vs ACIT (ITAT Cuttack) We find that the AO made addition on account of unexplained investment in gold and jewellery of 2417.290 grams as found and seized during the course of search in the residential premises and the Locker No.75/4 & 145/2 of the assessee at Indian Overseas Bank, Rayagada. During the course […]

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