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 Pune sets aside CPC’s order, ruling that Akshay Malu’s return under the old tax regime is valid, despite filing Form 10-IE for the new regime.
ITAT Lucknow directs CIT(A) to reconsider limitation issue in Bharat Shetty’s case, factoring in COVID-19 period for a fresh decision on appeal admissibility.
ITAT Ahmedabad sets aside CIT(E)’s order, directing reassessment of trust’s 12A registration in light of Supreme Court and High Court judgments.
ITAT Mumbai rules that if TDS on jointly owned property is deposited in the husband’s name and wife does not claim it, full TDS credit should be granted to the husband.
ITAT Chennai dismisses duplicate appeal filed both online and physically by Buckman Laboratories (India) P. Ltd. in AY 2018-19 tax case.
ITAT Ahmedabad directs AO to verify Form 26AS discrepancy after CIT(A) allowed ₹168.61 crore TDS credit. Revenue’s appeal dismissed as infructuous.
ITAT Bangalore remands MJN Foundation’s 80G application after rejection for non-compliance. CIT(E) to reconsider after providing a fair hearing.
ITAT Delhi held that taxpayer is entitled to raise additional claims before appellate authority hence claim for exemption under section 10(15)(iv)(h) for the first time vide additional ground is allowed and matter set aside to file of AO for examining the claim.
Read the full text of the ITAT Bangalore order in the DACSS Granites Pvt. Ltd. case. The tribunal rules that immunity under Section 270AA(2) cannot be denied due to a belated Form-68 application.
ITAT Delhi remits the case back to CIT Exemption, Lucknow, allowing the Dhananjay Sanjogta Foundation to submit documents for trust registration and 80G approval.
