![Income Tax Annual Digest 2024: ITAT Cases [Part 26]](https://www.taxscan.in/wp-content/uploads/2025/01/Income-Tax-Annual-Digest-2024-ITAT-Cases-Income-Tax-Cases-Part-26-taxscan.jpg "Income Tax Annual Digest 2024: ITAT Cases [Part 26]")
Income Tax Annual Digest 2024: ITAT Cases [Part 26]
This annual round-up analytically summarizes all the Income Tax related Orders of the Income Tax Appellate Tribunal (ITAT) Benches of India reported...
![Income Tax Annual Digest 2024: ITAT Cases [Part 24]](https://www.taxscan.in/wp-content/uploads/2025/01/Income-Tax-Annual-Digest-2024-Income-Tax-Part-24-ITAT-Cases-Part-24-site-image-1.jpg "Income Tax Annual Digest 2024: ITAT Cases [Part 24]")
![ITAT Grants relief in Tax Appeals, Condones Procedural Lapses and Professional Negligence: Remands Case to CIT(A) [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/ITAT-Grants-Relief-in-Tax-Appeals-Professional-Negligence-Remands-Case-to-CIT-taxscan.jpg "ITAT Grants relief in Tax Appeals, Condones Procedural Lapses and Professional Negligence: Remands Case to CIT(A) [Read Order]")
![Relief to Jindal Saw: ITAT Rules Excise Duty Demand not Chargeable to Tax being Capital Receipt in Nature [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/TAT-ITAT-Rules-Excise-Duty-Relief-to-Jindal-Saw-Income-Tax-Appellate-Tribunal-Not-Chargeable-to-Tax-Capital-Receipt-in-Nature-Gujarats-Kutch-District-taxscan.jpg "Relief to Jindal Saw: ITAT Rules Excise Duty Demand not Chargeable to Tax being Capital Receipt in Nature [Read Order]")
Commission for Credit Cards issued by Foreign Bank Branches not Taxable in India: Delhi HC [Read order]
In a significant ruling, a Division Bench of the Delhi High Court held that payments related to credit cards issued by foreign branches of banks are not subject to tax in India. The central issue...
Explanation Inserted to S. 14A of Income Tax Act vide Finance Act, 2022 Applicable Prospectively: Gauhati HC [Read Order]
The Gauhati High Court, in a recent case has held that the explanation inserted to Section 14A of the Income Tax Act, 1961 vide Finance Act, 2022 is applicable prospectively. Further held...
![Explanation Inserted to S. 14A of Income Tax Act vide Finance Act, 2022 Applicable Prospectively: Gauhati HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/Gauhati-HC-Gauhati-High-Court-Finance-Act-Section-14A-of-the-Income-Tax-Act-Explanation-inserted-2022-Applicable-Prospectively-High-Court-News-taxscan.jpg "Explanation Inserted to S. 14A of Income Tax Act vide Finance Act, 2022 Applicable Prospectively: Gauhati HC [Read Order]")
Depreciation claim on Non Compete Fee Allowable Under Income Tax Act: ITAT Deletes Penalty Imposed [Read Order]
In the recent ruling, the Delhi bench Of Income Tax Appellate Tribunal (ITAT) quashed the penalty for disallowing Rs. 21,89,970 in non-compete fee depreciation due to conflicting High Court rulings...
![Depreciation claim on Non Compete Fee Allowable Under Income Tax Act: ITAT Deletes Penalty Imposed [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/Depreciation-claim-Depreciation-claim-on-Non-Compete-Fee-Under-Income-Tax-Act-Income-Tax-Act-income-tax-news-ITAT-delhi-ITAT-Income-Tax-Appellate-Tribunal-Penalty-Imposed-taxscan.jpg "Depreciation claim on Non Compete Fee Allowable Under Income Tax Act: ITAT Deletes Penalty Imposed [Read Order]")
![Â ITAT Annual Digest [Part 22]](https://www.taxscan.in/wp-content/uploads/2024/01/ITAT-Annual-Digest-Income-Tax-Act-ITAT-taxscan.jpg "Â ITAT Annual Digest [Part 22]")
![Â ITAT Annual Digest [Part 20]](https://www.taxscan.in/wp-content/uploads/2024/01/ITAT-Annual-Digest-Income-Tax-Act-taxscan.jpg "Â ITAT Annual Digest [Part 20]")
Gujarat HC allows Concessional Tax Benefit as Form No.10-IC Couldn’t Uploaded on ITBA Portal Due to Technical Glitches [Read Order]
In a recent case, the Gujarat High Court upheld the allowance of concessional tax benefit by the Income Tax Appellate Tribunal(ITAT) as Form No.10-IC couldn’t uploaded on the ITBA portal due to...
Relief to Oriental Bank of Commerce: Delhi HC allows Depreciation on Temporary Wooden Structures [Read Order]
In a major relief to the Oriental Bank of Commerce the Delhi High Court allowed depreciation on temporary wooden structures. By the impugned order, the Income Tax Appellate Tribunal [ITAT] allowed...
![Relief to Oriental Bank of Commerce: Delhi HC allows Depreciation on Temporary Wooden Structures [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Oriental-Bank-of-Commerce-Delhi-HC-Depreciation-taxscan.jpg "Relief to Oriental Bank of Commerce: Delhi HC allows Depreciation on Temporary Wooden Structures [Read Order]")