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 Bangalore restored bad debt, TDS/VAT disallowance, Section 80G and Section 270A issues for fresh verification by the Assessin...
Income Tax : ITAT Lucknow restored ad hoc expense disallowance for fresh examination and observed GST and TDS late fee is compensatory in natur...
Income Tax : ITAT Raipur deleted a Section 68 addition, holding that genuine share transactions cannot be treated as bogus without evidence lin...
Income Tax : ITAT Raipur held that departmental allocation of appeals cannot deny adjudication of a Section 115BAB claim and restored the matte...
Income Tax : ITAT Raipur held that CIT(A) must first decide the validity of reassessment proceedings before remanding the matter to the Assessi...
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...
The ITAT Chennai has remanded the case of Dr. Anbu Selvan vs. ITO, involving Rs. 50.5 lakh in unexplained money, back to the Assessing Officer. The Tribunal cited the AO’s failure to specify transaction details, allowing for fresh consideration.
The ITAT Chennai has remanded a case concerning Section 80P(2) deduction for co-operative bank interest. The Tribunal reversed contradictory findings and directed verification of banking licenses for eligibility.
Pune ITAT remands Bhai Vaidya Foundation’s 12A registration appeal, granting one final opportunity to address non-compliance and correct form errors.
ITAT Chennai remands ₹23.08 lakh cash deposit case, ruling that non-mention of Rule 46A does not justify rejecting additional evidence. Fresh adjudication ordered.
The ITAT Rajkot has overturned the rejection of Khodiyar Gau Seva’s Section 12AB registration, citing procedural errors and remanding the case for fresh review.
Chennai ITAT remands Rs. 2.31 crore addition for cash deposits and S. 40(a) disallowance, directing AO to conduct fresh enquiry.
Nagpur ITAT quashes rejection of Bhartiya Sadvichar Prasarak Mandal’s Section 12AB registration, citing non-service of order and allowing the trust a fresh hearing opportunity.
ITAT Chennai directs a fresh assessment for an illiterate taxpayer with high-value transactions who failed to file ITR, citing lack of awareness and imposing a Rs. 5,000 cost.
ITAT Nagpur has partly allowed a taxpayer’s claim for indexed cost of improvement on a property, scaling down disallowance after finding some renovation expenses plausible.
ITAT Jaipur held that disallowance of exemption under section 11 of the Income Tax Act on the basis of bonafide error in ITR is not justified. Accordingly, appeal allowed and benefit granted.
