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
![Availment of Presumptive Scheme of Taxation u/s 44AD Needs to Prove Eligibility: ITAT Upholds AO and CIT(A) Orders [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Availment-of-Presumptive-Scheme-of-Taxation-us-44AD-ITAT-Upholds-AO-CITA-Orders-TAXSCAN.jpg "Availment of Presumptive Scheme of Taxation u/s 44AD Needs to Prove Eligibility: ITAT Upholds AO and CIT(A) Orders [Read Order]")
Availment of Presumptive Scheme of Taxation u/s 44AD Needs to Prove Eligibility: ITAT Upholds AO and CIT(A) Orders [Read Order]
The Ahmedabad bench of Income Tax Appellate Tribunal(ITAT) upheld the lower authorities' decision to treat Rs. 21,51,200 as unexplained cash credit...
![Pandemic and Fire Incident Hinder Compliance with CIT (A): ITAT sets aside CIT (A) Addition, Directs Fresh Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/ITAT-ITAT-Ahmedabad-Pandemic-Fire-Incident-CIT-A-Addition-Fresh-Adjudication-taxscan.jpg "Pandemic and Fire Incident Hinder Compliance with CIT (A): ITAT sets aside CIT (A) Addition, Directs Fresh Adjudication [Read Order]")
![ITAT sets aside PCITs Revision Order for Failing to provide Adequate Hearing Opportunity and ignoring Submissions of Taxpayer [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/ITAT-ITAT-Ahmedabad-PCIT-PCIT-Revision-Order-Income-Tax-Appellate-Tribunal-Taxpayer-Submissions-taxscan.jpg "ITAT sets aside PCITs Revision Order for Failing to provide Adequate Hearing Opportunity and ignoring Submissions of Taxpayer [Read Order]")
![CIT(E) unable to Verify Trust’s Activities due Non-Submission of Documents while Granting Provisional Registration: ITAT remands Matter [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/CITE-ITAT-ITAT-Ahmedabad-ITAT-Remands-Matter-Income-Tax-Appellate-Tribunal-Commissioner-Income-Tax-Submission-of-Documents-taxscan.jpg "CIT(E) unable to Verify Trust’s Activities due Non-Submission of Documents while Granting Provisional Registration: ITAT remands Matter [Read Order]")
AO's Order must be Erroneous and Prejudicial to invoke Section 263: ITAT sets aside Revision Order [Read Order]
The Ahmedabad Bench of the Income Tax Appellate Tribunal ( ITAT ) orders that the assessing officer’s assessment order must be erroneous and prejudicial to invoke Section 263 of the Income Tax Act,...
![AOs Order must be Erroneous and Prejudicial to invoke Section 263: ITAT sets aside Revision Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Revision-order-Income-Tax-Act-jurisdiction-ITAT-sets-aside-Order-ITAT-Order-Taxscan.jpg "AOs Order must be Erroneous and Prejudicial to invoke Section 263: ITAT sets aside Revision Order [Read Order]")
Income Tax Department cannot make Additions based on Statements Retracted during Search without Incriminating Material: ITAT [Read Order]
The Ahmedabad bench of the Income Tax Appellate Tribunal ( ITAT ) has ruled that the Income Tax Department cannot make additions to an assessee's income based solely on statements made during a...
![Income Tax Department cannot make Additions based on Statements Retracted during Search without Incriminating Material: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Addition-Incriminating-Material-found-during-Search-and-Seizure-Incriminating-Material-Search-and-Seizure-ITAT-taxscan.jpg "Income Tax Department cannot make Additions based on Statements Retracted during Search without Incriminating Material: ITAT [Read Order]")
Addition u/s 69 of Income Tax Act Reduced without Considering Proper Evidences : ITAT Remands Matter Back to CIT(A) [Read Order]
The Ahmedabad bench of The Income Tax Appellate Tribunal ( ITAT ) recently allowed an appeal preferred by the Revenue against the decision made by Commissioner of Income Tax (Appeals) [ CIT (A) ]...
![Addition u/s 69 of Income Tax Act Reduced without Considering Proper Evidences : ITAT Remands Matter Back to CIT(A) [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/ITAT-ITAT-Ahmedabad-Income-Tax-Income-tax-act-Section-69-of-Income-Tax-Act-Addition-Reduction-taxscan.jpg "Addition u/s 69 of Income Tax Act Reduced without Considering Proper Evidences : ITAT Remands Matter Back to CIT(A) [Read Order]")
Axis Bank's ESOP Expenses Treated as Perquisites with TDS Deduction: ITAT allows Expenses u/s 37 [Read Order]
The Ahmedabad bench of the Income Tax Appellate Tribunal ( ITAT ), upholding the CIT(A)’s decision, allowed deduction for Axis Bank’s ESOP expenses under Section 37 of the Income Tax Act as it is...
![Axis Banks ESOP Expenses Treated as Perquisites with TDS Deduction: ITAT allows Expenses u/s 37 [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Income-Tax-Axis-Bank-ESOP-expenses-Axis-Bank-ESOP-expenses-Axis-Bank-ESOP-Section-37-Income-tax-act-TAXSCAN.jpg "Axis Banks ESOP Expenses Treated as Perquisites with TDS Deduction: ITAT allows Expenses u/s 37 [Read Order]")
ITAT allows Deduction u/s 80P(2)(d) for Interest on Deposits with Co-operative Banks, Condones 9 Days Delay [Read Order]
The Ahmedabad bench of the Income Tax Appellate Tribunal ( ITAT ) has allowed a deduction under Section 80P(2)(d) of the Income Tax Act, 1961, to Khedbrahma Taluka Primary Teachers Co-operative...
![ITAT allows Deduction u/s 80P(2)(d) for Interest on Deposits with Co-operative Banks, Condones 9 Days Delay [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/ITAT-ITAT-Ahmedabad-ITAT-allows-Deduction-under-Section-80P2d-Income-Tax-Appellate-Tribunal-Co-operative-Banks-Taxscan.jpg "ITAT allows Deduction u/s 80P(2)(d) for Interest on Deposits with Co-operative Banks, Condones 9 Days Delay [Read Order]")
ITAT upholds Deletion of Additions for Unsecured Loans due to Insufficient Evidence u/s 68 and 69C of Income Tax Act [Read Order]
The Ahmedabad bench of the Income Tax Appellate Tribunal ( ITAT ) has upheld the deletion of additions made under sections 68 and 69C of the Income Tax Act, 1961, citing insufficient evidence to...
![ITAT upholds Deletion of Additions for Unsecured Loans due to Insufficient Evidence u/s 68 and 69C of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/ITAT-ITAT-Ahmedabad-Income-Tax-Appellate-Tribunal-Unsecured-Loans-Section-68-and-69C-of-Income-Tax-Act-taxscan.jpg "ITAT upholds Deletion of Additions for Unsecured Loans due to Insufficient Evidence u/s 68 and 69C of Income Tax Act [Read Order]")
ITAT allows Axis Bank’s Rs. 8.3 Cr Interest Expense Claim u/s 14A citing Previous Ruling [Read Order]
The Ahmedabad bench of Income Tax Appellate Tribunal ( ITAT )Â allowed the interest expense claim of Rs. 8.3 crore of Axis bank citing both Income tax. The bench ruled in favor of Axis Bank Ltd. on...
![ITAT allows Axis Bank’s Rs. 8.3 Cr Interest Expense Claim u/s 14A citing Previous Ruling [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Income-Tax-ITAT-Income-Tax-News-Income-Tax-Department-ITAT-Ahmedabad-TAXSCAN.jpg "ITAT allows Axis Bank’s Rs. 8.3 Cr Interest Expense Claim u/s 14A citing Previous Ruling [Read Order]")