ITAT
Stay updated with the latest ITAT judgments, orders, and appellate rulings impacting income tax matters in India.
ITAT’s Rectification Power u/s 254(2) Confined to Apparent Errors, Not Review: Madras HC Allows Appeals against Income Re‑Determination
The Madras High Court, in a recent case, has allowed two appeals filed by the appellant, holding that the Income Tax Appellate Tribunal ( ITAT ) ...
![Mere Pendency of Revenue’s Appeal without Stay of ITAT Order cannot Prevent HC from quashing Income-Tax Prosecution: Rajasthan HC [Read Order]](https://images.taxscan.in/h-upload/2025/11/28/250x150_2108533-itat-rajasthan-rajasthan-hc-revenue-appeal-taxscan.webp "Mere Pendency of Revenue’s Appeal without Stay of ITAT Order cannot Prevent HC from quashing Income-Tax Prosecution: Rajasthan HC [Read Order]")
![Income Tax Appellate Tribunal Cannot Sustain Tax Revision Order on Grounds Not Raised by Commissioner: Kerala HC [Read Order]](https://images.taxscan.in/h-upload/2025/11/25/250x150_2107959-income-tax-appellate-tribunal-tax-revision-order-kerala-hc-taxscan.webp "Income Tax Appellate Tribunal Cannot Sustain Tax Revision Order on Grounds Not Raised by Commissioner: Kerala HC [Read Order]")
![Proceeds of Sales Already Accounted Cannot be Added as Unexplained Cash Credit: ITAT Deletes Addition [Read Order]](https://images.taxscan.in/h-upload/2025/11/18/250x150_2106382-cash-credit-income-tax-taxscan.webp "Proceeds of Sales Already Accounted Cannot be Added as Unexplained Cash Credit: ITAT Deletes Addition [Read Order]")
![Assessment Order Allowing Deduction on CSR Expenditure is Not Erroneous: ITAT deletes Revision Order [Read Order]](https://images.taxscan.in/h-upload/2025/11/17/250x150_2106026-csr-csr-expenditure-itat-taxscan.webp "Assessment Order Allowing Deduction on CSR Expenditure is Not Erroneous: ITAT deletes Revision Order [Read Order]")
No ‘Royalty’ on Service Fees Paid under Regional Service Agreement: ITAT Dismisses Revenue’s Appeal [Read Order]
The Income Tax Appellate Tribunal (ITAT) Bench at Mumbai held that payments received by the assessee (Singapore-based entity) from its Indian affiliate under a Regional Service Agreement (RSA)...
![No ‘Royalty’ on Service Fees Paid under Regional Service Agreement: ITAT Dismisses Revenue’s Appeal [Read Order]](https://images.taxscan.in/h-upload/2025/11/17/500x300_2106022-royalty-taxscan.webp "No ‘Royalty’ on Service Fees Paid under Regional Service Agreement: ITAT Dismisses Revenue’s Appeal [Read Order]")
CA Ignores ICAI’s Technical Guide on Share Valuation: ITAT finds CA Certificate Defective, upholds Tax on Excess Share Premium u/s 56(2)(viib) [Read Order]
The Income Tax Appellate Tribunal (ITAT) Bench at Rajkot has upheld the addition of ₹3.99 crore made under Section 56(2)(viib) of the Income Tax Act, 1961, holding that the assessee’s Discounted...
![CA Ignores ICAI’s Technical Guide on Share Valuation: ITAT finds CA Certificate Defective, upholds Tax on Excess Share Premium u/s 56(2)(viib) [Read Order]](https://images.taxscan.in/h-upload/2025/11/17/500x300_2105999-ca-icai-itat-taxscan.webp "CA Ignores ICAI’s Technical Guide on Share Valuation: ITAT finds CA Certificate Defective, upholds Tax on Excess Share Premium u/s 56(2)(viib) [Read Order]")
Deputationist Has No Right to Insist on Full Tenure: Calcutta HC upholds Repatriation order against Senior Private Secretary of ITAT [Read Order]
The Calcutta High Court has upheld the order of the Central Administrative Tribunal ( CAT ) repatriating a Senior Private Secretary of the Income Tax Appellate Tribunal ( ITAT ) from AFT to parent...
![Deputationist Has No Right to Insist on Full Tenure: Calcutta HC upholds Repatriation order against Senior Private Secretary of ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/11/18/500x300_2106287-calcutta-hc-taxscan.webp "Deputationist Has No Right to Insist on Full Tenure: Calcutta HC upholds Repatriation order against Senior Private Secretary of ITAT [Read Order]")
Mere Ownership of Agricultural Land Insufficient to Prove Agri Income: ITAT Upholds 50% Addition as Unexplained u/s 68 [Read Order]
The Chennai Bench of Income Tax Appellate Tribunal (ITAT) dismissed the appeals for Assessment Years (AY) 2018-19 and 2019-20, upholding the addition of 50% of the agricultural income as...
![Mere Ownership of Agricultural Land Insufficient to Prove Agri Income: ITAT Upholds 50% Addition as Unexplained u/s 68 [Read Order]](https://images.taxscan.in/h-upload/2025/11/13/500x300_2104840-agri-income-itat-addition-taxscan.webp "Mere Ownership of Agricultural Land Insufficient to Prove Agri Income: ITAT Upholds 50% Addition as Unexplained u/s 68 [Read Order]")
Promotional Expenses for Dealer Scheme Recognised as Liquor Business Expenditure: ITAT Deletes ₹16.22 Lakh Addition [Read Order]
The Nagpur bench of Income Tax Appellate Tribunal (ITAT) has allowed the appeal of the assessee for A.Y. 2014–15, holding that ₹16.22 lakh claimed as promotional expenses under a dealer scheme were...
![Promotional Expenses for Dealer Scheme Recognised as Liquor Business Expenditure: ITAT Deletes ₹16.22 Lakh Addition [Read Order]](https://images.taxscan.in/h-upload/2025/11/13/500x300_2104839-promotional-expenses-dealer-scheme-liquor-business-expenditure-itat-taxscan.webp "Promotional Expenses for Dealer Scheme Recognised as Liquor Business Expenditure: ITAT Deletes ₹16.22 Lakh Addition [Read Order]")
Delhi HC Raps Income Tax Dept for 3-Year Delay in tax refund, Orders Refund with Interest [Read Order]
The Delhi High Court has criticised the Income Tax Department for a three-year delay in implementing an order of the Income Tax Appellate Tribunal (ITAT) and directed the department to refund a tax...
![Delhi HC Raps Income Tax Dept for 3-Year Delay in tax refund, Orders Refund with Interest [Read Order]](https://images.taxscan.in/h-upload/2025/11/08/500x300_2103456-delhi-hc-income-tax-dept-for-3-year-in-tax-refund-orders-refund-interest-taxscan.webp "Delhi HC Raps Income Tax Dept for 3-Year Delay in tax refund, Orders Refund with Interest [Read Order]")