ITAT Ahmedabad
Explore the latest ITAT Ahmedabad judgments, orders, and appellate decisions on direct tax matters from the Ahmedabad bench of the Income Tax Appellate Tribunal
![Discretionary Trust created under Deceased’s Will Not Liable to Income Tax at Maximum Marginal Rate u/s 164: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/07/22/500x300_2067556-itat-ahmedabad-discretionary-trust-case.webp "Discretionary Trust created under Deceased’s Will Not Liable to Income Tax at Maximum Marginal Rate u/s 164: ITAT [Read Order]")
Discretionary Trust created under Deceased’s Will Not Liable to Income Tax at Maximum Marginal Rate u/s 164: ITAT [Read Order]
The Ahmedabad Benchof the Income Tax Appellate Tribunal (ITAT) has held that a discretionary trust which is created under the Will of a deceased...
![Additions for Unexplained Cash Deposits and Loans Made Without Proper Verification : ITAT Restores Matter to AO [Raed Order]](https://images.taxscan.in/h-upload/2025/07/21/250x150_2066809-unexplained-cash-deposit-taxscan.webp "Additions for Unexplained Cash Deposits and Loans Made Without Proper Verification : ITAT Restores Matter to AO [Raed Order]")
![Gross Negligence of Accountant Not a Ground for Condonation: ITAT Dismisses Income Tax Appeal with 477-Day Delay [Read Order]](https://images.taxscan.in/h-upload/2025/07/19/250x150_2065787-gross-negligence-of-accountant-gross-negligence-accountant-not-a-ground-for-condonation-taxscan.webp "Gross Negligence of Accountant Not a Ground for Condonation: ITAT Dismisses Income Tax Appeal with 477-Day Delay [Read Order]")
![Assessee Fails to Prove Genuineness and Creditworthiness: ITAT upholds ₹75.6 Income Tax Disallowance Lakh against Interest on Unsecured Loans [Read Order]](https://images.taxscan.in/h-upload/2025/07/18/250x150_2065036-unsecured-loans-disallowance-income-tax-taxscan.webp "Assessee Fails to Prove Genuineness and Creditworthiness: ITAT upholds ₹75.6 Income Tax Disallowance Lakh against Interest on Unsecured Loans [Read Order]")
![Total Income 100% Tax-Exempt if S.80P Deduction Allowed: ITAT dismisses appeal noting No Effect on Disallowances [Read Order]](https://images.taxscan.in/h-upload/2025/07/18/250x150_2065030-total-income-tax-exempt-if-s80p-deduction-allowed-tax-exempt-deduction-itat-itat-dismisses-appeal-taxscan.webp "Total Income 100% Tax-Exempt if S.80P Deduction Allowed: ITAT dismisses appeal noting No Effect on Disallowances [Read Order]")
Disallowance of Business Expenses Made Without Proper Justification: ITAT Restricts It to 10% of Expenses Claimed [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal ( ITAT ) restricted disallowance of business expenses to 10% of the total claimed, noting the absence of proper justification from the Assessing ...
![Disallowance of Business Expenses Made Without Proper Justification: ITAT Restricts It to 10% of Expenses Claimed [Read Order]](https://images.taxscan.in/h-upload/2025/07/18/500x300_2065012-disallowance-of-business-expenses-disallowance-itat-taxscan.webp "Disallowance of Business Expenses Made Without Proper Justification: ITAT Restricts It to 10% of Expenses Claimed [Read Order]")
Unexplained Cash Deposit During Demonetisation Led to Addition in Income: ITAT Restores Matter to AO [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal ( ITAT ) restored the matter to the Assessing Officer (AO) noting that the assessee had failed to properly explain a cash deposit of Rs. 26.5...
![Unexplained Cash Deposit During Demonetisation Led to Addition in Income: ITAT Restores Matter to AO [Read Order]](https://images.taxscan.in/h-upload/2025/07/18/500x300_2064969-itat-itat-cash-deposits-during-demonetization-taxscan-1.webp "Unexplained Cash Deposit During Demonetisation Led to Addition in Income: ITAT Restores Matter to AO [Read Order]")
CBDT SOP on Demonetisation Cash Deposits Saves NRI from Higher Addition: ITAT Restricts ₹5 Lakh Addition to ₹2.5 Lakh [Read Order]
The Income Tax Appellate Tribunal ( ITAT ) Ahmedabad bench has partially set aside an addition made on cash deposits during the demonetisation period, invoking the guidelines prescribed in the...
![CBDT SOP on Demonetisation Cash Deposits Saves NRI from Higher Addition: ITAT Restricts ₹5 Lakh Addition to ₹2.5 Lakh [Read Order]](https://images.taxscan.in/h-upload/2025/07/17/500x300_2064631-cbdt-cash-deposit-taxscan.webp "CBDT SOP on Demonetisation Cash Deposits Saves NRI from Higher Addition: ITAT Restricts ₹5 Lakh Addition to ₹2.5 Lakh [Read Order]")
Non-Disclosure of ₹27.67 Lakh Interest Received u/s 244A: ITAT Holds It Taxable and Rejects Rectification Plea
The Ahmedabad Bench of Income Tax Appellate Tribunal ( ITAT ) held that ₹27.67 lakh received as interest under section 244A of Income Tax Act,1961, was taxable as “income from other sources” and...
Husband Funded Investment in Joint Property Not Taxable: ITAT Deletes ₹2.18 Cr Addition u/s 69A [Read Order]
The Ahmedabad Benchof the Income Tax Appellate Tribunal (ITAT) has deleted an addition of ₹2,18,19,600 made under section 69A of the Income Tax Act, 1961, holding that the investment in joint...
![Husband Funded Investment in Joint Property Not Taxable: ITAT Deletes ₹2.18 Cr Addition u/s 69A [Read Order]](https://images.taxscan.in/h-upload/2025/07/12/500x300_2063189-joint-property-investment.webp "Husband Funded Investment in Joint Property Not Taxable: ITAT Deletes ₹2.18 Cr Addition u/s 69A [Read Order]")
Project Completion Method Upheld: ITAT Deletes ₹3.56 Crore Addition for Real Estate Developer [Read Order]
The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) deleted an addition of Rs. 3,56,16,215 made by the Assessing Officer (AO) held that the assessee correctly followed the Project ...
![Project Completion Method Upheld: ITAT Deletes ₹3.56 Crore Addition for Real Estate Developer [Read Order]](https://images.taxscan.in/h-upload/2025/07/12/500x300_2063143-real-estate-developer-1.webp "Project Completion Method Upheld: ITAT Deletes ₹3.56 Crore Addition for Real Estate Developer [Read Order]")
ITAT Deletes ₹52.91 Lakh Unexplained Investment Addition on Land Purchase Due to Unreliable Draft MOU Evidence [Read Order]
The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) deleted an addition of Rs. 52,91,053 made by the Assessing Officer ( AO ) as unexplained investment under Section 69 and ruled that...
![ITAT Deletes ₹52.91 Lakh Unexplained Investment Addition on Land Purchase Due to Unreliable Draft MOU Evidence [Read Order]](https://images.taxscan.in/h-upload/2025/07/11/500x300_2062786-income-tax-addition-on-account-of-unexplained-investment-income-tax-addition-unexplained-investment-failure-of-assessee-to-compile-data-and-information-taxscan.webp "ITAT Deletes ₹52.91 Lakh Unexplained Investment Addition on Land Purchase Due to Unreliable Draft MOU Evidence [Read Order]")