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...
ITAT Pune sends Gajanan Gas Agency’s Rs 10.42 lakh cash deposit case during demonetization back to the AO for re-examination on merits.
ITAT Ahmedabad allows NRI’s appeal, quashing ₹8.31 lakh unexplained income addition for demonetization cash linked to pension & property sale.
ITAT Cochin sends back trust’s tax exemption denial case to tax officer, stating charging fees doesn’t automatically bar Section 11 benefits.
Chennai ITAT remands Syed Hussain Syed Asif’s case on Section 54F exemption denial, allowing assessee to submit documents for fresh assessment.
ITAT Ahmedabad held that the assessee was eligible for claim of deduction under Section 80G of the Act in respect of donation made to Mukhyamantri Shree Swachchta Nidhi Gujarat, as part of its CSR initiative. Accordingly, appeal of assessee allowed.
Summary of ITAT Mumbai decision in Tejal Kaushal Shah vs ITO case. Examines Section 54 deduction for joint property and Section 23 deemed rental income dispute.
Ahmedabad ITAT dismisses Salman Abdulrazak Patel’s appeal for AY 2010-11 after assessee opts for Vivad Se Vishwas Scheme; conditional restoration possible.
Kolkata ITAT quashes tax assessment for AY 2017-18, ruling that Section 143(2) scrutiny notice failed to comply with mandatory CBDT instructions.
ITAT rules corpus donations to a society are capital receipts, not taxable income, regardless of 12AA registration, citing judicial precedents.
Amount received by assessee trust from its settler, towards infrastructure fund, was not taxable in hands of assessee, despite the fact that the assessee trust was not registered u/s 12A of Act in that year.
