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
![Amalgamation Expenses not Treated as Business Expenses u/s 37(1) of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Amalgamation-Expenses-Treated-Business-Expenses-Income-Tax-Act-ITAT-taxscan.jpg "Amalgamation Expenses not Treated as Business Expenses u/s 37(1) of Income Tax Act: ITAT [Read Order]")
Amalgamation Expenses not Treated as Business Expenses u/s 37(1) of Income Tax Act: ITAT [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal ( ITAT ) ruled that amalgamation expenses could not be treated as business expenses under...
![Disallowance of Expenses u/s 14A for Exempt Dividend Income: ITAT deletes Rs.33.75 Lakh [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Disallowance-of-Expenses-Exempt-Dividend-Income-ITAT-taxscan.jpg "Disallowance of Expenses u/s 14A for Exempt Dividend Income: ITAT deletes Rs.33.75 Lakh [Read Order]")
![Ex-parte Dismissal due to Lack of Consideration: ITAT remands Matter to CIT(A) [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Ex-parte-Dismissal-Lack-of-Consideration-ITAT-remands-CITA-taxscan.jpg "Ex-parte Dismissal due to Lack of Consideration: ITAT remands Matter to CIT(A) [Read Order]")
![Disallowance of Set-Off of Brought Forward Losses u/s 72(3): ITAT allows Relief Based on BIFR Scheme [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/ITAT-ITAT-Ahmedabad-Income-Tax-BIFR-scheme-Income-Tax-assessment-TAXSCAN.jpg "Disallowance of Set-Off of Brought Forward Losses u/s 72(3): ITAT allows Relief Based on BIFR Scheme [Read Order]")
![Unexplained Cash Credits u/s 68: ITAT upholds Reduction Based on Peak Credit and Denies Telescoping of Income [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/ITAT-ITAT-Ahmedabad-Unexplained-Cash-Unexplained-Cash-Credits-Denies-Telescoping-of-Income-taxscan.jpeg "Unexplained Cash Credits u/s 68: ITAT upholds Reduction Based on Peak Credit and Denies Telescoping of Income [Read Order]")
Delay in Filing Appeal Due to Change of Address, Non-Receipt of Order: ITAT Remands Matter for Fresh Adjudication [Read Order]
The Ahmedabad bench of the Income Tax Appellate Tribunal ( ITAT ) remanded a matter for fresh adjudication concerning a delay in filing an appeal due to a change of address and non-receipt of an...
![Delay in Filing Appeal Due to Change of Address, Non-Receipt of Order: ITAT Remands Matter for Fresh Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/ITAT-ITAT-Ahmedabad-Delay-in-Filing-Appeal-Due-Filing-Appeal-Taxscan.jpg "Delay in Filing Appeal Due to Change of Address, Non-Receipt of Order: ITAT Remands Matter for Fresh Adjudication [Read Order]")
![ITAT dismisses Appeal after Assessee Fails to rectify Filing Defects Despite Multiple Notices [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/ITAT-ITAT-Ahmedabad-Income-Tax-Appellate-Tribunal-ITAT-dismisses-appeal-TAXSCAN.jpg "ITAT dismisses Appeal after Assessee Fails to rectify Filing Defects Despite Multiple Notices [Read Order]")
![Income Tax Annual Digest 2024: ITAT Cases [Part 13]](https://www.taxscan.in/wp-content/uploads/2025/01/ITAT-Income-Tax-Income-Tax-News-Annual-Income-Tax-Digest-2024-ITAT-Cases-2024-Taxscan.jpg "Income Tax Annual Digest 2024: ITAT Cases [Part 13]")
Agriculturist not Liable for Buyer's non-response to Tax Notice: ITAT Confirms Cash Deposits as Agricultural Income with Sale Bills and Land Records [Read Order]
The Ahmedabad bench of the Income Tax Appellate Tribunal ( ITAT ) ruled an agriculturist could not be held liable for the non-response of a third party to a tax notice. The tribunal confirmed that...
![Agriculturist not Liable for Buyers non-response to Tax Notice: ITAT Confirms Cash Deposits as Agricultural Income with Sale Bills and Land Records [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Agriculturist-Not-Liable-for-Buyers-Non-Response-to-Tax-Notice-Sale-Land-taxsscan.jpg "Agriculturist not Liable for Buyers non-response to Tax Notice: ITAT Confirms Cash Deposits as Agricultural Income with Sale Bills and Land Records [Read Order]")
![Income Tax Annual Digest 2024: ITAT Cases [Part 1]](https://www.taxscan.in/wp-content/uploads/2025/01/Income-Tax-Annual-Digest-2024-Annual-Digest-2024-Annual-Digest-Taxscan.jpg "Income Tax Annual Digest 2024: ITAT Cases [Part 1]")
Assessee’s Lack of Diligence Delayed Proceedings: ITAT imposes Cost of Rs. 10k, remands Matter [Read Order]
The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) has taken a stern stance against the lack of diligence by Rajeshbhai Mohanbhai Prajapati, an assessee whose negligence led to delayed...
![Assessee’s Lack of Diligence Delayed Proceedings: ITAT imposes Cost of Rs. 10k, remands Matter [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/TAT-ITAT-Ahmedabad-Delayed-Proceedings-Taxscan.jpg "Assessee’s Lack of Diligence Delayed Proceedings: ITAT imposes Cost of Rs. 10k, remands Matter [Read Order]")
Increased Tax Rate of 60% u/s 115BBE not applicable to Cash Deposits during 2016 Demonetization, prospectively from April 2017: ITAT [Read Order]
The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) ruled that the increased tax rate of 60% under Section 115BBE of the Income Tax Act does not apply to cash deposits made during the...
![Increased Tax Rate of 60% u/s 115BBE not applicable to Cash Deposits during 2016 Demonetization, prospectively from April 2017: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/ITAT-ITAT-Ahmedabad-Income-Tax-Section-115BBE-of-Income-Tax-Act-ITAT-on-Section-115BBE-tax-rate-TAXSCAN.jpg "Increased Tax Rate of 60% u/s 115BBE not applicable to Cash Deposits during 2016 Demonetization, prospectively from April 2017: ITAT [Read Order]")