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Dr. B.R.R. Kumar

Bogus Agricultural Income : ITAT upholds 45.5 Lakh Income Tax Addition

Yogitha S. Yogesh

In a recent case, the Ahmedabad bench of the Income Tax Appellate Tribunal (ITAT) upheld the income tax addition of 45.5 Lakhs on bogus agricultural...

ITAT Restores 80G Registration Application of Trust: Tribunal Gives Second Chance, Ensuring Fair...

ITAT Restores 80G Application of Assessee: Rejection Held Premature and in Violation of Natural...

Reassessment Without Proper Consideration of Evidence: ITAT Restores Rs.15.88 Lakh Addition for...

ITAT Upholds Penalty Reduction u/s 275(1A) Despite Pending HC Appeal [Read Order]

Assessment Issued in Name of Deceased Invalid: ITAT Remands Rs. 18.47 Cr addition for fresh adjudication [Read Order]

The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) remanded the matter back to the Assessing Officer (AO) for fresh adjudication in a case where an assessment order was issued in the...

Addition u/s 41(1) of Income Tax Act not Allowable in Absence of Evidence of Cessation of Liability: ITAT [Read Order]

The New Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) held that unless and until there is evidence to show that the liability has ceased to exist, there cannot be any addition under...

Sponsorship Fee paid to Trust found more Personal Obligation of Director, Not a Business Expenditure: ITAT confirms Disallowance of Rs.15L [Read Order]

The Income Tax Appellate Tribunal ( ITAT ) confirmed the disallowance of Rs. 15 lakhs for sponsorship fees paid to a trust, as it was deemed to be a personal obligation of the director rather than a...

Taxpayer Challenges AO's Disallowance which is not in terms with Section 115JB of Income Tax Act: ITAT restores matter back for Factual Verification [Read Order]

The Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) responded to the taxpayer's challenge against the Assessing Officer's disallowance, which was deemed inconsistent with Section 115JB of...

Receipts from Software Subscription Payments, Training and Professional Fees not taxable as FTS under India-Netherlands DTAA: ITAT [Read Order]

The Delhi bench of Income Tax Appellate Tribunal ( ITAT ) ruled that receipts from software subscription payments training and professional fees was not taxable in India as Fee For Technical Service(...

Failure to prove Business Expediency of Foreign Travel Expenses: ITAT upholds Disallowance [Read Order]

The Income Tax Appellate Tribunal (ITAT), Delhi bench, while upholding the disallowance of foreign travel expenses, held that the assessee had failed to prove the business expediency of foreign...

Receipt from Support Services cannot be Treated as FIS under Article 12(4)(b) of India -USA DTAA: ITAT Deletes Income Tax Addition [Read Order]

The Delhi Bench of Income Tax Appellate Tribunal (ITAT) held that services rendered are not in relation to any manufacturing activity, therefore the receipts cannot be treated as Fee for Included...