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
![ITAT upholds Sun Pharma Labs Ltd.s Deduction for Consultancy fees paid to McKinsey & Company, Classifying it as Revenue Expenditure [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/ITAT-Income-Tax-ITAT-Ahmedabad-Sun-Pharma-Labs-Ltd-ITAT-tax-decision-TAXSCAN.jpg "ITAT upholds Sun Pharma Labs Ltd.s Deduction for Consultancy fees paid to McKinsey & Company, Classifying it as Revenue Expenditure [Read Order]")
ITAT upholds Sun Pharma Labs Ltd.'s Deduction for Consultancy fees paid to McKinsey & Company, Classifying it as Revenue Expenditure [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal ( ITAT ) upheld the decision of the Commissioner of Income Tax(Appeals)[CIT(A)] regarding Sun...
![ITAT Grants Interest on Self-Assessment Tax Refund, Rules Adjustment of Tax Liability Affects Character of Tax Payment [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/ITAT-ITAT-Ahmedabad-Self-Assessment-Tax-Refund-Tax-Liability-Tax-Payment-character-of-tax-payment-taxscan.jpg "ITAT Grants Interest on Self-Assessment Tax Refund, Rules Adjustment of Tax Liability Affects Character of Tax Payment [Read Order]")
![No direct link between Interest Income and Industrial Activity: ITAT disallows S.80-IB/80-IE Deduction for Sun Pharma Labs Ltd [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/ITAT-ITAT-Ahmedabad-Sun-Pharma-Interest-Income-Sun-Pharma-tax-case-taxscan.jpg "No direct link between Interest Income and Industrial Activity: ITAT disallows S.80-IB/80-IE Deduction for Sun Pharma Labs Ltd [Read Order]")
![No Adjustments required for Intangible Asset Amortization u/s 115JB: ITAT rules for Sun Pharma Labs Ltd. [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/ITAT-ITAT-Ahmedabad-Sun-Pharma-Labs-Ltd-Taxscan.jpg "No Adjustments required for Intangible Asset Amortization u/s 115JB: ITAT rules for Sun Pharma Labs Ltd. [Read Order]")
![ITAT Upholds Disallowance of LTCL for Sun Pharma Labs Due to Non-Claim in Returns [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/ITAT-ITAT-Ahmedabad-Sun-Pharma-Labs-LTCL-Disallowance-LTCL-Disallowance-Sun-Pharma-Labs-disallowance-taxscan.jpg "ITAT Upholds Disallowance of LTCL for Sun Pharma Labs Due to Non-Claim in Returns [Read Order]")
Rs.89.39 Lakh iPad Care plan expense allowed as immediate Revenue Deduction: ITAT rules for Sun Pharma Labs Ltd [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal ( ITAT ) allowed Sun Pharma Laboratories Ltd. to claim an immediate revenue deduction of ₹89.39 lakh for expenses related to an Apple iPad care...
![Rs.89.39 Lakh iPad Care plan expense allowed as immediate Revenue Deduction: ITAT rules for Sun Pharma Labs Ltd [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/ITAT-Sun-Pharma-Laboratories-Income-Tax-taxscan.jpg "Rs.89.39 Lakh iPad Care plan expense allowed as immediate Revenue Deduction: ITAT rules for Sun Pharma Labs Ltd [Read Order]")
S.13 Can Only Be Examined During Assessment, Not at Registration u/s 12A of the Act: ITAT set aside CIT(E) order [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal(ITAT) set aside the Commissioner of Income Tax(Exemption)[CIT(E)]’s order, emphasizing that the applicability of Section 13 should only be...
![S.13 Can Only Be Examined During Assessment, Not at Registration u/s 12A of the Act: ITAT set aside CIT(E) order [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/ITAT-ITAT-Ahmedabad-Income-Tax-Appellate-Tribunal-Section-13-ITAT-Rules-Section-13-Assessment-Registration-TAXSCAN.webp "S.13 Can Only Be Examined During Assessment, Not at Registration u/s 12A of the Act: ITAT set aside CIT(E) order [Read Order]")
ITAT restores Additional Depreciation Claim for Statistical Reassessment following Legal Amendment in S.32(1)(iia) of Income Tax Act [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal ( ITAT ) restored the additional depreciation claim for statistical reassessment following a legal amendment in Section 32(1)(iia) of the Income...
![ITAT restores Additional Depreciation Claim for Statistical Reassessment following Legal Amendment in S.32(1)(iia) of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/ITAT-Income-Tax-Income-Statistical-Reassessment-TAXSCAN.jpg "ITAT restores Additional Depreciation Claim for Statistical Reassessment following Legal Amendment in S.32(1)(iia) of Income Tax Act [Read Order]")
Unexplained Cash Deposits of Rs. 3.13 Crore: ITAT Directs AO to Consider Bank Withdrawals in Reassessment [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal ( ITAT ) directed the Assessing Officer (AO) to consider bank withdrawals while reassessing the unexplained cash deposits totaling Rs. 3.13 crore....
![Unexplained Cash Deposits of Rs. 3.13 Crore: ITAT Directs AO to Consider Bank Withdrawals in Reassessment [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/ITAT-ITAT-Ahmedabad-Income-Tax-Appellate-Tribunal-ITAT-Directs-ITAT-Directs-AO-Unexplained-Cash-Deposits-Consider-Bank-Withdrawals-taxscan.jpg "Unexplained Cash Deposits of Rs. 3.13 Crore: ITAT Directs AO to Consider Bank Withdrawals in Reassessment [Read Order]")
Order must be Erroneous and Prejudicial to Revenue Interests for Invoking S.263 of Income Tax Act: ITAT [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal ( ITAT ) ruled that for invoking Section 263 of the Income Tax Act,1961 an order must be both erroneous and prejudicial to the interests of the...
![Order must be Erroneous and Prejudicial to Revenue Interests for Invoking S.263 of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/ITAT-ITAT-Ahmedabad-Income-tax-Income-Tax-Act-Revenue-Interests-Income-Tax-Appellate-Tribunal-taxscan.jpeg "Order must be Erroneous and Prejudicial to Revenue Interests for Invoking S.263 of Income Tax Act: ITAT [Read Order]")
PCIT's S.263 action invalid as It Constitutes an Impermissible Second Opinion: ITAT allows Appeal [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal (ITAT) ruled that the Principal Commissioner of Income Tax's (PCIT) action under Section 263 was invalid as it constituted an impermissible second...
![PCITs S.263 action invalid as It Constitutes an Impermissible Second Opinion: ITAT allows Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/ITAT-Income-Tax-Appellate-Tribunal-PCIT-Principal-Commissioner-of-Income-Tax-Section-263-TAT-news-TAXSCAN.jpg "PCITs S.263 action invalid as It Constitutes an Impermissible Second Opinion: ITAT allows Appeal [Read Order]")
Late Application for Registration u/s 80G(5) withdrawn: ITAT directs CIT(E) to consider Fresh Application [Read Order]
In the recent ruling, the Ahmedabad Bench of Income Tax Appellate Tribunal ( ITAT ) directed Commissioner of Income Tax (Exemption) [CIT(E)] to consider a fresh application for registration under...
![Late Application for Registration u/s 80G(5) withdrawn: ITAT directs CIT(E) to consider Fresh Application [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/ITAT-ITAT-Ahmedabad-Income-Tax-Income-Tax-Act-taxscan.jpeg "Late Application for Registration u/s 80G(5) withdrawn: ITAT directs CIT(E) to consider Fresh Application [Read Order]")