![ITAT Annual Digest [Part 71]](https://www.taxscan.in/wp-content/uploads/2024/01/Income-Tax-ITAT-ITAT-Annual-Digest-2023-ITAT-case-Tax-tribunal-updates-Income-Tax-Appellate-Tribunal-taxscan-1.jpg "ITAT Annual Digest [Part 71]")
ITAT Annual Digest [Part 71]
This annual digest analyzes all the ITAT stories published in 2023 at taxscan.in2 Failure of AO to conduct an Independent Investigation: ITAT...
![ITAT Annual Digest [Part 17]](https://www.taxscan.in/wp-content/uploads/2024/01/ITAT-cases-2023-Tax-tribunal-updates-Annual-tax-analysis-Income-tax-appeals-ITAT-decisions-2023-ITAT-ITAT-Case-taxscan.jpg "ITAT Annual Digest [Part 17]")
![ITAT Deletes Addition against Volkswagen on Account of Government Grants [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/ITAT-Deletes-Addition-Volkswagen-Account-of-Government-Grants-taxscan.jpg "ITAT Deletes Addition against Volkswagen on Account of Government Grants [Read Order]")
![Change of Chartered Accountant resulted in Non-Receiving of Notices: ITAT grants another Opportunity to Assessee [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Change-Chartered-Accountant-resulted-Non-Receiving-Notices-ITAT-grants-another-Opportunity-Assessee-taxscan.jpg "Change of Chartered Accountant resulted in Non-Receiving of Notices: ITAT grants another Opportunity to Assessee [Read Order]")
![Non-Consideration Objections Raised by Assessee: ITAT upholds order of CIT(A) [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Non-Consideration-Objections-Raised-Assessee-ITAT-upholds-order-CITA-taxscan.jpeg "Non-Consideration Objections Raised by Assessee: ITAT upholds order of CIT(A) [Read Order]")
ITAT Upholds Rejection of Claim of Exemption u/s 80G of Income Tax Act due to Utilisation of Income for Religious Expenses More than Prescribed Limit. [Read Order]
The Pune bench of the Income Tax Appellate Tribunal (ITAT) upheld the rejection of the claim of exemption under section 80G of the Income Tax Act,1961 due to utilization of income for religious...
![ITAT Upholds Rejection of Claim of Exemption u/s 80G of Income Tax Act due to Utilisation of Income for Religious Expenses More than Prescribed Limit. [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/ITAT-Upholds-Rejection-of-Claim-of-Exemption-of-Income-Tax-Act-due-to-Utilisation-of-Income-for-Religious-Expenses-More-than-Prescribed-Limit-TAXSCAN.jpg "ITAT Upholds Rejection of Claim of Exemption u/s 80G of Income Tax Act due to Utilisation of Income for Religious Expenses More than Prescribed Limit. [Read Order]")
Compulsory Acquisition of Agricultural Land will not Attract Capital Gains which Chargeable to Tax: ITAT [Read Order]
The Pune bench of the Income Tax Appellate Tribunal (ITAT) held that the compulsory acquisition of agricultural land will not attract the capital gains which was chargeable to tax calculation. ...
![Compulsory Acquisition of Agricultural Land will not Attract Capital Gains which Chargeable to Tax: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Compulsory-Acquisition-of-Agricultural-Land-Capital-Gains-which-Chargeable-to-Tax-ITAT-TAXSCAN.jpg "Compulsory Acquisition of Agricultural Land will not Attract Capital Gains which Chargeable to Tax: ITAT [Read Order]")
ITAT allows Increase in Proportionate Capital Gains Deduction u/s 54F for Disallowance of Indexed Cost of Improvement: ITAT [Read Order]
The Pune bench of Income Tax Appellate Tribunal (ITAT) has allowed increase in proportionate capital gain deduction under Section 54F of the Income Tax Act, 1961 for disallowance of index cost of...
![ITAT allows Increase in Proportionate Capital Gains Deduction u/s 54F for Disallowance of Indexed Cost of Improvement: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/ITAT-Proportionate-Capital-Gains-Deduction-Disallowance-Indexed-Cost-of-Improvement-ITAT-TAXSCAN.jpg "ITAT allows Increase in Proportionate Capital Gains Deduction u/s 54F for Disallowance of Indexed Cost of Improvement: ITAT [Read Order]")
![Depreciation Allowable on Goodwill u/s 32(1)(ii) of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Depreciation-Goodwill-Income-Tax-Act-ITAT-Income-Tax-Taxscan.jpg "Depreciation Allowable on Goodwill u/s 32(1)(ii) of Income Tax Act: ITAT [Read Order]")
Leadership Training Receipts are not chargeable to Tax as per Article 12(4)(b) of the DTAA between India and Portuguese: ITAT [Read Order]
Leadership training receipts are not chargeable to tax as per Article 12(4)(b) of the DTAA between India and Portuguese, the Pune Bench of the Income Tax Appellate Tribunal (ITAT)has held as above. ...
![Leadership Training Receipts are not chargeable to Tax as per Article 12(4)(b) of the DTAA between India and Portuguese: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Leadership-Training-Tax-DTAA-Portuguese-ITAT-TAXSCAN.jpg "Leadership Training Receipts are not chargeable to Tax as per Article 12(4)(b) of the DTAA between India and Portuguese: ITAT [Read Order]")
Additional Purchase Price fixed for Sugarcane under clause 5A of Control Order not allowed as Deduction: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Pune bench consisting of R.S. Syal, Vice President, and Satbeer Singh Godara, Judicial Member held that additional purchase price fixed for sugarcane under...
![Additional Purchase Price fixed for Sugarcane under clause 5A of Control Order not allowed as Deduction: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/purchase-price-sugarcane-deduction-ITAT-taxscan.jpeg "Additional Purchase Price fixed for Sugarcane under clause 5A of Control Order not allowed as Deduction: ITAT [Read Order]")
Denial of Benefit u/s 10A only because of Form No.56F was not Filed is quite erroneous: ITAT [Read Order]
The Pune bench of the Income Tax Appellate Tribunal ( ITAT ) has held that denial of benefit u/s 10A only because Form No.56F was not filed is quite erroneous. The appellant, revenue filed appeal...
![Denial of Benefit u/s 10A only because of Form No.56F was not Filed is quite erroneous: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/WhatsApp-Image-2022-03-11-at-4.03.17-PM.jpeg "Denial of Benefit u/s 10A only because of Form No.56F was not Filed is quite erroneous: ITAT [Read Order]")