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
![Surcharge Applies Only When Income Tax Is Computed on Total Income Exceeding ₹50 Lakhs: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/surcharge-ITAT-TAXSCAN.jpg "Surcharge Applies Only When Income Tax Is Computed on Total Income Exceeding ₹50 Lakhs: ITAT [Read Order]")
Surcharge Applies Only When Income Tax Is Computed on Total Income Exceeding ₹50 Lakhs: ITAT [Read Order]
The Ahmedabad bench of Income Tax Appellate Tribunal ( ITAT ) recently ruled that surcharge under the Income Tax Act, 1961 applies only when the...
![Unsubstantiated Foreign Remittances Ineligible for Exemption u/s 10(4): ITAT Partly Upholds Claim of NRI [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/ITAt-ITAT-Ahmedabad-Foreign-remittance-exemption-denied-TAXSCAN.jpg "Unsubstantiated Foreign Remittances Ineligible for Exemption u/s 10(4): ITAT Partly Upholds Claim of NRI [Read Order]")
![No Change in Facts from AY 2013-14 TDS Ruling: ITAT Relies on Consistency Principle to Dismiss Revenue’s Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/TDS-ITAT-TAXSCAN.jpg "No Change in Facts from AY 2013-14 TDS Ruling: ITAT Relies on Consistency Principle to Dismiss Revenue’s Appeal [Read Order]")
![ITAT Deletes Rs. 2.72 Crore Penalty as Additions in Quantum Assessment Were Deleted [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Quantum-assessment.jpg "ITAT Deletes Rs. 2.72 Crore Penalty as Additions in Quantum Assessment Were Deleted [Read Order]")
![Unexplained Opening Cash Balance of Rs. 22.19 Lakh u/s 69: ITAT Remands Matter to AO [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Cash-Balance-Unexplained-Cash-Balance-ITAT-ITAT-Remands-Matter-taxscan.jpg "Unexplained Opening Cash Balance of Rs. 22.19 Lakh u/s 69: ITAT Remands Matter to AO [Read Order]")
S.43B Disallowance not Applicable When No Deduction Claimed and Liability Reported as Current Liability: ITAT [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal(ITAT)held that disallowance under Section 43B of the Income-tax Act, 1961, is not applicable when no deduction is claimed and the liability is...
![S.43B Disallowance not Applicable When No Deduction Claimed and Liability Reported as Current Liability: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/ITAT-Down-Excessive-Disallowance-Record-Dissatisfaction-taxscan.jpg "S.43B Disallowance not Applicable When No Deduction Claimed and Liability Reported as Current Liability: ITAT [Read Order]")
Genuineness of Loans u/s 68: ITAT Orders Fresh Verification of Creditworthiness and Transactions [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal(ITAT) restored the addition of ₹12.83 lakh under Section 68 of Income Tax Act,1961, for fresh verification, as the assessee had submitted...
![Genuineness of Loans u/s 68: ITAT Orders Fresh Verification of Creditworthiness and Transactions [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Creditworthiness-of-Parties-and-Genuineness-of-Transaction-Genuineness-of-Transaction-ITAT-Upholds-Addition-ITAT-Addition-Taxscan.jpg "Genuineness of Loans u/s 68: ITAT Orders Fresh Verification of Creditworthiness and Transactions [Read Order]")
Is Trust’s Registration u/s 12A a Prerequisite for Grant of Approval u/s 80(G)(5)(iv)(B)?: ITAT remits Matter [Read Order]
The Ahmedabad bench of Income Tax Appellate Tribunal (ITAT) has recently rejected an application of an assessee for approval under Section 80G (5)(iv)(B) of the Income Tax Act, 1961 since the order...
![Is Trust’s Registration u/s 12A a Prerequisite for Grant of Approval u/s 80(G)(5)(iv)(B)?: ITAT remits Matter [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/SITE-IMG-48.jpg "Is Trust’s Registration u/s 12A a Prerequisite for Grant of Approval u/s 80(G)(5)(iv)(B)?: ITAT remits Matter [Read Order]")
Unexplained Bank Deposits and PMGKY Non-Consideration: ITAT Remands Matter for Final Evidence Submission and Verification [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal (ITAT) remanded the matter to the Assessing Officer (AO) for fresh examination, directing the assessee to submit final evidence regarding...
![Unexplained Bank Deposits and PMGKY Non-Consideration: ITAT Remands Matter for Final Evidence Submission and Verification [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Bank-Deposit-Constitutes-Income-ITAT-ITAT-Remands-Unexplained-Cash-Deposit-Reconsideration-taxable-income-unexplained-cash-deposits-Commissioner-of-Income-Tax-CIT-Taxscan.jpg "Unexplained Bank Deposits and PMGKY Non-Consideration: ITAT Remands Matter for Final Evidence Submission and Verification [Read Order]")
ITAT Quashes ₹84 Lakh Addition Made u/s 69A, accepts Assessee’s Explanation on Cheque Discounting for Working Capital [Read Order]
The Ahmedabad Bench of the Income Tax Appellate Tribunal ( ITAT ) granted relief to assessee, Nirmaladevi Shreegopal Kanodia by deleting an addition of ₹84,00,669 made under Section 69A of the Income...
![ITAT Quashes ₹84 Lakh Addition Made u/s 69A, accepts Assessee’s Explanation on Cheque Discounting for Working Capital [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Working-Capital-Assessee-Discounting-for-Working-Capital-taxscan.jpg "ITAT Quashes ₹84 Lakh Addition Made u/s 69A, accepts Assessee’s Explanation on Cheque Discounting for Working Capital [Read Order]")
Relief for Adani Power: ITAT Invalidates Revision Order Passed Against Non-Existent Entity [Read Order]
The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) has set aside a revision order passed by the Principal Commissioner of Income Tax (PCIT) under Section 263 of the Income Tax Act, after...
![Relief for Adani Power: ITAT Invalidates Revision Order Passed Against Non-Existent Entity [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Adani-Power-limited-Income-Tax-Income-tax-re-assessment-Delay-in-filing-SLP-Taxscan.jpg "Relief for Adani Power: ITAT Invalidates Revision Order Passed Against Non-Existent Entity [Read Order]")