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
![Disallowance of S. 80JJAA Claim due to technical default: ITAT Directs JAO to rectify intimation by CPC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-ITAT-Ahmedabad-Income-Tax-Section-80JJAA-income-tax-act-taxscan.jpg "Disallowance of S. 80JJAA Claim due to technical default: ITAT Directs JAO to rectify intimation by CPC [Read Order]")
Disallowance of S. 80JJAA Claim due to technical default: ITAT Directs JAO to rectify intimation by CPC [Read Order]
The Ahmedabad Bench of the Income Tax Appellate Tribunal ( ITAT ) directed the Jurisdictional Assessing Officer (JAO) to rectify the intimation by...
![ITAT Upholds CIT(A) Decision Deleting Addition for Alleged Bogus Purchases, Citing Genuine Sales and Statement Retraction [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-Ahmedabad-income-tax-Bogus-Purchases-Citing-Genuine-Sales-Taxscan.jpg "ITAT Upholds CIT(A) Decision Deleting Addition for Alleged Bogus Purchases, Citing Genuine Sales and Statement Retraction [Read Order]")
![ITAT upholds Tax Deduction for Defect Liability Provision, Citing Reasonable Estimates and Industry Practices [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-ITAT-Ahmedabad-Income-Tax-Appellate-Tribunal-ITAT-Tax-Deduction-Case-Tax-Deduction-for-Defect-Liability-Provision-case-taxscan.jpg "ITAT upholds Tax Deduction for Defect Liability Provision, Citing Reasonable Estimates and Industry Practices [Read Order]")
![ITAT Upholds CIT(A)s Deletion of ₹2.25 Crore Disallowance, Finding No Evidence to Doubt Transaction Genuineness [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-ITAT-Ahmedabad-Income-Tax-Appellate-Tribunal-No-Evidence-in-Transaction-Genuineness-case-taxscan.jpg "ITAT Upholds CIT(A)s Deletion of ₹2.25 Crore Disallowance, Finding No Evidence to Doubt Transaction Genuineness [Read Order]")
![ITAT upholds CIT(A)s Rs. 3L Disallowance of Gift, Boni, and Chandla Expenses due to Inadequate Documentation [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-CITA-Disallowance-of-Gift-Boni-Chandla-Expenses-Inadequate-Documentation-taxscan.jpg "ITAT upholds CIT(A)s Rs. 3L Disallowance of Gift, Boni, and Chandla Expenses due to Inadequate Documentation [Read Order]")
ITAT upholds Disallowance of Leave Encashment Provision, Highlighting Actual Payment Requirement u/s 43B(f) of Income Tax Act [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal ( ITAT ) upheld the disallowance of a leave encashment provision,emphasizing the requirement under Section 43B(f) of the Income Tax Act,1961 for...
![ITAT upholds Disallowance of Leave Encashment Provision, Highlighting Actual Payment Requirement u/s 43B(f) of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-Income-Tax-ITAT-Ahmedabad-Income-Tax-Appellate-Tribunal-Disallowance-of-Leave-Encashment-Provision-taxscan.jpg "ITAT upholds Disallowance of Leave Encashment Provision, Highlighting Actual Payment Requirement u/s 43B(f) of Income Tax Act [Read Order]")
ITAT allows Sales Promotion Expenses and Discount Provisions, Citing Minimal Impact on Revenue and Proper Documentation [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal(ITAT) allowed sales promotion expenses and discount provisions citing their minimal impact on the company’s revenue and the proper documentation...
![ITAT allows Sales Promotion Expenses and Discount Provisions, Citing Minimal Impact on Revenue and Proper Documentation [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-Allows-Sales-Promotion-ITAT-Ahmedabad-ITAT-Allows-Sales-Impact-on-Revenue-Impact-on-Proper-Documentation-Minimal-Impact-Minimal-Impact-on-Revenue-taxscan.jpg "ITAT allows Sales Promotion Expenses and Discount Provisions, Citing Minimal Impact on Revenue and Proper Documentation [Read Order]")
ITAT Invalidates TDS Disallowance u/s 40(a)(i) due to Lack of Incriminating Evidence in S.153A Assessment [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal ( ITAT ) invalidated the disallowance of Tax Deducted at Source ( TDS ) under Section 40(a)(i) of the Income Tax Act,1961, ruling that the...
![ITAT Invalidates TDS Disallowance u/s 40(a)(i) due to Lack of Incriminating Evidence in S.153A Assessment [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-Income-Tax-ITAT-Ahmedabad-Income-Tax-Appellate-Tribunal-TDS-Disallowance-taxscan.jpg "ITAT Invalidates TDS Disallowance u/s 40(a)(i) due to Lack of Incriminating Evidence in S.153A Assessment [Read Order]")
ITAT Upholds CIT(A)’s Decision on Proportional TDS Credit Restriction Due to Income Mismatch, Orders Reallocation to Prior Years [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal(ITAT)upheld the Commissioner of Income Tax(Appeals)[CIT(A)]’s decision on proportional Tax Deducted at Source(TDS) credit restriction due to...
![ITAT Upholds CIT(A)’s Decision on Proportional TDS Credit Restriction Due to Income Mismatch, Orders Reallocation to Prior Years [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-Ahmedabad-INCOME-TAX-TDS-Credit-Restriction-ITAT-Upholds-CITAs-Decision-Taxscan.jpg "ITAT Upholds CIT(A)’s Decision on Proportional TDS Credit Restriction Due to Income Mismatch, Orders Reallocation to Prior Years [Read Order]")
Lack of Prejudice to Revenue and Non-compliance by Assessee, ITAT Remands Case for De Novo Assessment u/s 144 & 147 [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal (ITAT) remanded the case to the Assessing Officer (AO) for fresh examination due to non-compliance by the assessee and lack of prejudice to the...
![Lack of Prejudice to Revenue and Non-compliance by Assessee, ITAT Remands Case for De Novo Assessment u/s 144 & 147 [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-Ahmedabad-SECTION-144-SECTION-147-ITAT-Remands-De-Novo-Assessment-Lack-of-Prejudice-Lack-of-Prejudice-to-Revenue-taxscan.jpg "Lack of Prejudice to Revenue and Non-compliance by Assessee, ITAT Remands Case for De Novo Assessment u/s 144 & 147 [Read Order]")
ITAT Upholds Gujarat Gas Ltd.'s Deduction for Stamp Duty Provision u/s 35DD, citing Full Payment of Duty [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal ( ITAT ) upheld Gujarat Gas Ltd.'s deduction for stamp duty provision under Section 35DD, ruling that the full payment of stamp duty in two...
![ITAT Upholds Gujarat Gas Ltd.s Deduction for Stamp Duty Provision u/s 35DD, citing Full Payment of Duty [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-ITAT-Ahmedabad-ITAT-Upholds-Gujarat-Gas-Ltd.-Gujarat-Gas-Ltd.-Deduction-for-Stamp-Duty-Stamp-Duty-taxscan.jpg "ITAT Upholds Gujarat Gas Ltd.s Deduction for Stamp Duty Provision u/s 35DD, citing Full Payment of Duty [Read Order]")