The Rajkot bench of the Income Tax Appellate Tribunal(ITAT) has held that the tax Department can't take advantage of the right of assessee when claiminga deduction under the wrong section. M/s. J. Doshi & Co.,

The Delhi bench of the Income Tax Appellate Tribunal (ITAT) he that AO cannot treat surplus as capital gain without giving benefit of indexation. The assessee is a non-resident Indian filed his original return of

The Income Tax Appellate Tribunal(ITAT), Hyderabad Bench quashed the assessment order as property belongs to the HUF of assessee and not to the assessee individual. The Assessing Officer having jurisdiction over the assessee, Alugaddala Kistaiah

The Delhi bench of Income Tax Appellate Tribunal ( ITAT ) has ruled that even if the gross receipts of the assessee exceeds the threshold limit prescribed in the proviso under Section 2(15) of the

The Delhi bench of the Income Tax Appellate Tribunal (ITAT) set aside the order discrediting the valuation report of the assessee without substantial reason where there is a failure to call for the mandate of

The Bangalore Bench of the Income Tax Appellate Tribunal (ITAT) has granted relief to Canara Bank by deleting the disallowance under Section 36(1)(vii) of the Income Tax Act, 1961 holding that bad debt written off

The Kolkata bench of the Income Tax Appellate Tribunal ( ITAT ) observed that Income earned from carrying out educational activity was eligible for exemption under Section 10 (23C) (vi) of the Income Tax Act 1961

The Kolkata bench of the Income Tax Appellate Tribunal (ITAT) held that although prima facie, the issue goes in favour of the assessee in view of the various judgements rendered by the  Supreme Court as

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT), while deleting the addition made by the Assessing officer (AO), determined that the cash deposited in bank accounts during the demonetization period was reflected in

The Chennai Bench of Income Tax Appellate Tribunal (ITAT) has deleted the Tax Deducted at Source (TDS) demand against resident transporter of goods as payment was less than the threshold limit. The assessee, Air Transport

The Income Tax Appellate Tribunal (ITAT) Ahmedabad bench while directing readjudication in respect of assessment order observed that the assessment order was passed without considering the additional evidence filed by the assessee under Rule 46A

The Bangalore Bench of Income Tax Appellate Tribunal) ITAT) has held that the receipt of interconnectivity utility charges (IUC) from Indian customers or end users could not be taxed as royalty or Fee for Technical

The Mumbai Bench of Income Tax Appellate Tribunal (ITAT) has held that the foreign Tax Credit (FTC) could not be denied if form no.67 prescribed under rule 128 of the Income Tax Rules were not

The Pune Bench of Income Tax Appellate Tribunal (ITAT) has upheld the penalty under Section 271B of the Income Tax Act 1961 because the audit report was not filed within the stipulated time limit as

The Income Tax Appellate Tribunal (ITAT) Delhi bench held that Addition under Section 41(1) of the Income Tax Act, 1961 should not be invoked since the assessee had acknowledged liability and reflected the same in