ITAT
Stay updated with the latest ITAT judgments, orders, and appellate rulings impacting income tax matters in India.
Case of Afterthought Evidence in Income Tax Litigation and its Contemporary Relevance
In a recent development, the High Court of Kerala gave a ruling on two appeals in which the appellants challenged a common order of Income Tax...
![Subsequent Court Ruling Cannot be Ground for ITAT to Recall Order u/s 254(2): Bombay HC [Read Order]](https://images.taxscan.in/h-upload/2025/09/20/250x150_2089144-subsequent-court-ruling-itat-recall-order-bombay-hc.webp "Subsequent Court Ruling Cannot be Ground for ITAT to Recall Order u/s 254(2): Bombay HC [Read Order]")
![ITAT WEEKLY ROUND-UP [ July 7th - July 12th ]](https://images.taxscan.in/h-upload/2025/07/12/250x150_2063271-itat-weekly-round-up-taxscan.webp "ITAT WEEKLY ROUND-UP [ July 7th - July 12th ]")
![Unexplained Cash Credits Taxable Despite Rejected Books: ITAT Upholds ₹6.58 Crore Addition [Read Order]](https://images.taxscan.in/h-upload/2025/07/10/250x150_2062503-unexplained-cash-credits-taxable-despite-rejected-books-itat-upholds-taxscan.webp "Unexplained Cash Credits Taxable Despite Rejected Books: ITAT Upholds ₹6.58 Crore Addition [Read Order]")
Charges Received by Amazon Web Services for Cloud Computing not Taxable as ‘Equipment Royalty’ under India-US DTAA: Delhi HC [Read Order]
The Delhi High Court held that payments received by Amazon Web Services Inc. (AWS) from Indian customers for cloud computing services are not taxable as "equipment royalty" under Article 12(3) of the...
![ITAT Quashes Tax Additions Against Couple, Rules Section 153C Satisfaction Invalid [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Income-Tax-Addition-ITAT-Quashes.jpg "ITAT Quashes Tax Additions Against Couple, Rules Section 153C Satisfaction Invalid [Read Order]")
Losses of Previous AY not to be Included while Computing Tax Effect Under CBDT Circular: Delhi HC [Read Order]
In a ruling clarifying the interpretation of CBDT ( Central Board of Direct Taxes ) circulars governing income tax appeals, the Delhi High Court has ruled that losses assessed in previous assessment...
![Losses of Previous AY not to be Included while Computing Tax Effect Under CBDT Circular: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/tax-effect-CBDT.jpg "Losses of Previous AY not to be Included while Computing Tax Effect Under CBDT Circular: Delhi HC [Read Order]")
HUF Gets Relief as Madras HC Orders Acceptance of Vivad Se Vishwas Claim Despite Initial Rejection [Read Order]
The Madras High Court has directed the Income Tax Department to accept the declaration filed by a Hindu Undivided Family (HUF) under the Direct Tax Vivad Se Vishwas (DTVSV) Scheme, 2024, and issue...
![HUF Gets Relief as Madras HC Orders Acceptance of Vivad Se Vishwas Claim Despite Initial Rejection [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/HUF-site-img.jpg "HUF Gets Relief as Madras HC Orders Acceptance of Vivad Se Vishwas Claim Despite Initial Rejection [Read Order]")
Calcutta HC Upholds ITAT Order Deleting Addition u/s 68 of Income Tax Act made on account of Bogus Share Capital [Read Order]
In a recent case, the Calcutta High Court has upheld the Income Tax Appellate Tribunal (ITAT) order which upheld the CIT(A) order deleting addition made under section 68 of the Income Tax Act, 1961...
![Calcutta HC Upholds ITAT Order Deleting Addition u/s 68 of Income Tax Act made on account of Bogus Share Capital [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Bogus-share-capital-site-img.jpg "Calcutta HC Upholds ITAT Order Deleting Addition u/s 68 of Income Tax Act made on account of Bogus Share Capital [Read Order]")
Penalty u/s 271(1)(c) of Income Tax Invalid Without Clear Specification of Grounds in Notice: Delhi HC [Read Order]
The Delhi High Court has reaffirmed that penalty proceedings under Section 271(1)(c) of the Income Tax Act, 1961, cannot be sustained if the notice issued does not clearly specify the ground, whether...
![Penalty u/s 271(1)(c) of Income Tax Invalid Without Clear Specification of Grounds in Notice: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Income-Tax-Penalty.jpg "Penalty u/s 271(1)(c) of Income Tax Invalid Without Clear Specification of Grounds in Notice: Delhi HC [Read Order]")
Income Tax Authorities Failed to Determine Whether Taxed Amount is Lottery Win or Corporate Gift: ITAT Sends Matter Back to AO for Fresh Consideration [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), Ranchi Bench, has set aside an income tax demand after finding that the income tax authorities failed to clearly determine whether the taxed amount was...
![Income Tax Authorities Failed to Determine Whether Taxed Amount is Lottery Win or Corporate Gift: ITAT Sends Matter Back to AO for Fresh Consideration [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/corporate-gift-site-img.jpg "Income Tax Authorities Failed to Determine Whether Taxed Amount is Lottery Win or Corporate Gift: ITAT Sends Matter Back to AO for Fresh Consideration [Read Order]")