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 ruled that a genuine share transaction resulting in a short-term loss cannot automatically be treated as a make-belie...
Income Tax : ITAT Mumbai deleted additions exceeding ₹10.57 crore made under section 56(2)(vii)(c) after finding that the Assessing Officer w...
Income Tax : The Tribunal ruled that additions proposed by CPC under Section 143(1)(a) ceased to survive after the Assessing Officer deleted th...
Income Tax : The Tribunal ruled that an assessee following mercantile accounting must offer interest income to tax on accrual basis, irrespecti...
Income Tax : The ITAT Delhi ruled that reimbursement of software costs to foreign AEs on a cost-to-cost basis could not be treated as a profit-...
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 sets aside CIT(A) order in Alps Construction’s case, citing lack of effective hearing, and remands the matter for fresh consideration.
ITAT Kolkata dismisses appeal of Amit Kumar Kajaria, who opted for the Vivad Se Vishwas Scheme 2024, with the option to revive the appeal if needed.
ITAT Kolkata quashes PCIT’s Section 263 revision, ruling that limited scrutiny cannot be expanded beyond its scope under the Income Tax Act.
ITAT Kolkata remands ₹12 lakh TDS disallowance case under Section 40(a)(ia) for reassessment, directing AO to verify interest payments and tax compliance.
ITAT Agra remands ₹34,803 penalty case under Section 271(1)(c) to CIT(A) for fresh adjudication after setting aside quantum additions for reassessment.
ITAT Chandigarh allows full deduction under Section 54F for Sher Singh’s construction on land owned by his mother, setting aside the A.O.’s capital gain addition.
ITAT Bangalore remands case to CIT(A) for fresh consideration due to improper service of notice, directing decision on merits.
ITAT Ahmedabad sets aside CIT(A)’s ex-parte order on ₹3.3 crore disallowance, directing fresh adjudication on agricultural income tax exemption.
ITAT Ahmedabad sets aside ex-parte NFAC order but imposes ₹10,000 cost on the assessee for failure to justify non-compliance in the appellate stage.
ITAT Pune remands an ex-parte order after considering the senior citizen assessee’s tech constraints, allowing fresh appeal proceedings with a fair hearing.
