![Higher Depreciation on Goods Carriage Vehicles Cannot Be Disallowed at S. 143(1) Stage: ITAT Deletes CPC Adjustment [Read Order]](https://images.taxscan.in/h-upload/2025/12/24/500x300_2114624-higher-depreciation-goods-carriage-vehicles-disallowed-stage-itat-deletes-cpc-adjustment-taxscan.webp "Higher Depreciation on Goods Carriage Vehicles Cannot Be Disallowed at S. 143(1) Stage: ITAT Deletes CPC Adjustment [Read Order]")
Higher Depreciation on Goods Carriage Vehicles Cannot Be Disallowed at S. 143(1) Stage: ITAT Deletes CPC Adjustment [Read Order]
The Bangalore Bench of the Income Tax Appellate Tribunal (ITAT) deleted a disallowance of ₹25,04,890 originally made by the Centralized Processing...
![Provision for Warranty Not Contingent when Based on Scientific Method: ITAT Directs AO to allow Correct Deduction [Read Order]](https://images.taxscan.in/h-upload/2025/12/20/250x150_2113411-provision-warranty-contingent-based-scientific-method-itat-directs-ao-allow-correct-deduction-taxscan.webp "Provision for Warranty Not Contingent when Based on Scientific Method: ITAT Directs AO to allow Correct Deduction [Read Order]")
![Depreciation on Leased Ethanol Buses cannot be Denied when Lease Income already Disclosed in P&L: ITAT Remands for Verification [Read Order]](https://images.taxscan.in/h-upload/2025/12/20/250x150_2113432-depreciation-leased-ethanol-buses-denied-lease-income-disclosed-p-and-l-itat-remands-verification-taxscan.webp "Depreciation on Leased Ethanol Buses cannot be Denied when Lease Income already Disclosed in P&L: ITAT Remands for Verification [Read Order]")
![‘Sexist Assumptions’ in CIT(A) Order: ITAT slams Authority for Ignoring Women’s Expertise, Deletes Sales Commission Disallowance [Read Order]](https://images.taxscan.in/h-upload/2025/12/04/250x150_2110189-sexist-assumptions-womens-expertise-deletes-sales-commission-taxscan.webp "‘Sexist Assumptions’ in CIT(A) Order: ITAT slams Authority for Ignoring Women’s Expertise, Deletes Sales Commission Disallowance [Read Order]")
![CIT(E) Erred in Denying 80G Approval Despite Grant of 12AB Registration: ITAT Directs Approval u/s 80G for Charitable Educational Trust [Read Order]](https://images.taxscan.in/h-upload/2025/07/22/250x150_2067553-charitable-educational-trust-taxscan.webp "CIT(E) Erred in Denying 80G Approval Despite Grant of 12AB Registration: ITAT Directs Approval u/s 80G for Charitable Educational Trust [Read Order]")
ITAT Remands ₹5.41 Cr TDS Disallowance on US Remittance for Reassessment Under India-US DTAA [Read Order]
The Income Tax Appellate Tribunal (ITAT) Bengaluru recently set aside a ₹5.41 crore TDS disallowance on payments made to a US-based entity for business development and marketing services and directed...
![ITAT Remands ₹5.41 Cr TDS Disallowance on US Remittance for Reassessment Under India-US DTAA [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/ITAT-ITAT-Bengaluru-TDS-Disallowance-TAXSCAN.jpg "ITAT Remands ₹5.41 Cr TDS Disallowance on US Remittance for Reassessment Under India-US DTAA [Read Order]")
ITAT Allows Assessee to Withdraw Appeal, with Option to Revoke if Vivad Se Vishwas Scheme is Unsuccessful [Read Order]
The Income Tax Appellate Tribunal (ITAT) Bangalore SMC-‘C’ Bench has allowed the withdrawal of an appeal filed by appellant for the Assessment Year 2008-09. The tribunal permitted the withdrawal...
![ITAT Allows Assessee to Withdraw Appeal, with Option to Revoke if Vivad Se Vishwas Scheme is Unsuccessful [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/ITAT-ITAT-Bangalore-Vivad-Se-Vishwas-Scheme-TAXSCAN.jpg "ITAT Allows Assessee to Withdraw Appeal, with Option to Revoke if Vivad Se Vishwas Scheme is Unsuccessful [Read Order]")
![Neither CIT(A) Nor AO Accurately Computed Taxpayers Income: ITAT Remands Matter [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/ITAT-12.jpg "Neither CIT(A) Nor AO Accurately Computed Taxpayers Income: ITAT Remands Matter [Read Order]")
ITAT Directs TPO to Reassess Intra-Group Service Payments and Arm's Length Pricing due to Insufficient Evidence [Read Order]
The Bangalore Bench of Income Tax Appellate Tribunal ( ITAT ) directed the Transfer Pricing Officer ( TPO ) to reassess the intra-group service payments and determine the arm's length price ( ALP )...
![ITAT Directs TPO to Reassess Intra-Group Service Payments and Arms Length Pricing due to Insufficient Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/ITAT-TPO-Arm-Length-Pricing-ITAT-on-Intra-Group-Services-ITAT-Bangalore-taxscan.jpg "ITAT Directs TPO to Reassess Intra-Group Service Payments and Arms Length Pricing due to Insufficient Evidence [Read Order]")
![Interconnect Charges not Subject to Tax as Royalty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Interconnect-Charges-Subject-to-Tax-Royalty-not-Subject-to-Tax-Subject-to-Tax-as-Royalty-ITAT-Charges-taxscan.jpg "Interconnect Charges not Subject to Tax as Royalty: ITAT [Read Order]")
Hardship allowances Received From Housing Developers to Compensate Dispossession are Non Taxable: ITAT [Read Order]
Recently in a case, the Income Tax Appellate Tribunal (ITAT) of Mumbai held that hardship and rehabilitation allowances received from housing developers as compensation for the hardship endured due...
![Hardship allowances Received From Housing Developers to Compensate Dispossession are Non Taxable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/ITAT-ITAT-Mumbai-Income-Tax-Appellate-Tribunal-Hardship-Allowances-Non-Taxable-Compensate-Dispossession-ITAT-News-taxscan.jpg "Hardship allowances Received From Housing Developers to Compensate Dispossession are Non Taxable: ITAT [Read Order]")
ALP Adjustment not permissible on Notional Amount of Royalty Paid by Overseas Subsidiary: ITAT [Read Order]
The Mumbai bench of the Income Tax Appellate Tribunal ( ITAT ) held that ALP Adjustment is not permissible on a notional amount of royalty paid by an overseas subsidiary and confirmed the CIT(A)'s...
![ALP Adjustment not permissible on Notional Amount of Royalty Paid by Overseas Subsidiary: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/ALP-Adjustment-Notional-Amount-Royalty-Paid-Overseas-Subsidiary-ITAT-taxscan.jpg "ALP Adjustment not permissible on Notional Amount of Royalty Paid by Overseas Subsidiary: ITAT [Read Order]")