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 Delhi quashed Section 153C and Section 143(3) assessments, holding absence of incriminating material and incorrect statutory ...
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 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 held that departmental allocation of appeals cannot deny adjudication of a Section 115BAB claim and restored the matte...
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 NFAC order on ₹20.7 lakh cash deposit, remands case for fresh hearing citing non-speaking order and denial of opportunity.
ITAT Cochin restores addition on demonetisation-era jewellery sales to CIT(A) for re-adjudication, citing violation of natural justice in ex parte order.
ITAT Lucknow remands case of Aanya Learning Foundation, setting aside CIT(E) order denying 10(23C) registration, citing natural justice breach and no adverse evidence.
ITAT Ahmedabad provides partial tax relief to Kastwel Foundries, upholding late ESIC disallowance citing SC precedent but allowing depreciation & interest claims.
ITAT Pune restores Godavari Shikshan Mandal’s 12A registration application, citing non-compliance but grants final chance; imposes cost on assessee.
ITAT Kolkata rules income addition cannot be based solely on higher stock figures shown to bank for credit vs. audited accounts; deletes addition.
ITAT Delhi held that incentives in the form of excise duty refund, sales tax remission, sales/ VAT input tax refund received under the Incentive Scheme are capital receipts and hence not chargeable to income tax. Accordingly, ground of the assessee allowed.
ITAT Mumbai rules on Section 50C taxability. Capital gains arise in the year of sale deed execution and possession, not registration, based on legal precedents.
ITAT Nagpur held that addition under section 69A of the Income Tax Act towards unexplained money not tenable in absence of cross-examination and any corroborative evidence on record. Accordingly, appeal of assessee allowed.
ITAT Delhi held GoDaddy’s income from domain registration, hosting, and other services not taxable as royalty or FTS under the Income Tax Act or India-USA DTAA.
