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
![Relief to Adani Wilmar: Notional Guarantee Income Increasing Investment Cost cannot be Treated as Actual Income, Rules ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/Relief-to-Adani-Wilmar-Notional-Guarantee-Income-Increasing-Investment-Cost-Treated-Actual-Income-ITAT-taxscan.jpg "Relief to Adani Wilmar: Notional Guarantee Income Increasing Investment Cost cannot be Treated as Actual Income, Rules ITAT [Read Order]")
Relief to Adani Wilmar: Notional Guarantee Income Increasing Investment Cost cannot be Treated as Actual Income, Rules ITAT [Read Order]
In a recent ruling, the Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) ruled that that notional guarantee increasing investment cost...
![Final Registration Application under section 80G(5) Rejected due to Delay in Filing Form 10AB: ITAT Orders Fresh Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/ITAT-ITAT-Ahmedabad-Form-10AB-ITAT-Orders-Adjudication-Taxscan.jpeg "Final Registration Application under section 80G(5) Rejected due to Delay in Filing Form 10AB: ITAT Orders Fresh Adjudication [Read Order]")
![Interest Income from Deposits with Co-operative Banks qualifies for Deduction u/s 80P(2)(d) of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/ITAT-ITAT-Ahmedabad-Income-Tax-Appellate-Tribunal-Interest-Income-Interest-Income-from-Deposits-Co-operative-Banks-Income-Tax-Act-under-Section-80P2d-of-the-Income-Tax-Act-ITAT-news-taxscan.jpg "Interest Income from Deposits with Co-operative Banks qualifies for Deduction u/s 80P(2)(d) of Income Tax Act: ITAT [Read Order]")
![Accumulation Income can be applied towards Acquisition of Fixed Assets u/s 11(6) of Income Tax: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/Accumulation-Income-Income-Tax-Act-Income-Tax-Appellate-Tribunal-Fixed-Assets-Fixed-Assets-Acquisition-taxscan.jpg "Accumulation Income can be applied towards Acquisition of Fixed Assets u/s 11(6) of Income Tax: ITAT [Read Order]")
Accumulation Income can be applied towards Acquisition of Fixed Assets u/s 11(6) of Income Tax: ITAT [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal ( ITAT ) allowed the appeal of the assessee ruling that accumulated income can be applied towards the acquisition of fixed assets under Section...
![Accumulation Income can be applied towards Acquisition of Fixed Assets u/s 11(6) of Income Tax: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/ITAT-ITAT-Ahmedabad-Accumulation-Income-Fixed-Assets-Income-Tax-Taxscan.jpg "Accumulation Income can be applied towards Acquisition of Fixed Assets u/s 11(6) of Income Tax: ITAT [Read Order]")
PCIT’s Different Views on Unrelated Issues do not Justify Invoking S.263 in Limited Scrutiny: ITAT [Read Order]
The Ahmedabad Bench of the Income Tax Appellate Tribunal ( ITAT ) ruled that the Principal Commissioner of Income Tax ( PCIT ) cannot invoke Section 263 of the Income Tax Act, 1961, simply because it...
![PCIT’s Different Views on Unrelated Issues do not Justify Invoking S.263 in Limited Scrutiny: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/PCIT-Limited-Scrutiny-ITAT-taxscan.jpg "PCIT’s Different Views on Unrelated Issues do not Justify Invoking S.263 in Limited Scrutiny: ITAT [Read Order]")
Discrepancy in Form 26AS and Books of Accounts Due to Typographical Error in Receipts: ITAT Sets aside CIT(A) Order [Read Order]
The two member bench of the Income Tax Appellate Tribunal ( ITAT ), Ahmedabad has set aside the Commissioner of Income Tax (Appeals) order, finding that the discrepancy between Form 26AS and the...
![Discrepancy in Form 26AS and Books of Accounts Due to Typographical Error in Receipts: ITAT Sets aside CIT(A) Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/Income-Tax-Income-Tax-Appellate-Tribunal-Form-26AS-Form-26AS-discrepancy-books-of-accounts-Typographical-error-in-tax-receipts-taxscan.jpg "Discrepancy in Form 26AS and Books of Accounts Due to Typographical Error in Receipts: ITAT Sets aside CIT(A) Order [Read Order]")
Agricultural Land Sold to Non-Agriculturist Remains Agricultural and cannot be treated as Capital Assets: ITAT [Read Order]
In a recent ruling, the Ahmedabad bench of the Income Tax Appellate Tribunal ( ITAT ) has ruled that agricultural land sold to a non-agriculturist retains its status as agricultural land and cannot...
![Agricultural Land Sold to Non-Agriculturist Remains Agricultural and cannot be treated as Capital Assets: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/ITAT-ITAT-Ahmedabad-on-Agriculturist-Agricultural-Land-Remains-Agricultural-Capital-Assets-Taxscan.jpg "Agricultural Land Sold to Non-Agriculturist Remains Agricultural and cannot be treated as Capital Assets: ITAT [Read Order]")
AO incorrectly invokes Section 69A and Charges Tax u/s 115 BBE of Income Tax Act: ITAT deletes addition [Read Order]
The Ahmedabad bench of the Income Tax Appellate Tribunal ( ITAT ) has deleted the addition where the Assessing Officer had incorrectly invoked Section 69A, of the Income Tax Act, 1961, which...
![AO incorrectly invokes Section 69A and Charges Tax u/s 115 BBE of Income Tax Act: ITAT deletes addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/ITAT-ITAT-Ahmedabad-Section-69A-AO-Incorrectly-Income-Tax-Appellate-Tribunal-Income-Tax-Act-ITAT-deletes-addition-TAXSCAN.jpg "AO incorrectly invokes Section 69A and Charges Tax u/s 115 BBE of Income Tax Act: ITAT deletes addition [Read Order]")
Failure to Disclose Loan, Repayment or Interest Paid to Creditor: ITAT upholds Addition of Rs. 1.30 crores [Read Order]
The Ahmedabad bench of the Income Tax Appellate Tribunal ( ITAT ) upheld the addition of ₹1, 30,45,000/- due to the assessee's failure to disclose the loan of ₹7,25,000/- availed from Pravinbhai...
![Failure to Disclose Loan, Repayment or Interest Paid to Creditor: ITAT upholds Addition of Rs. 1.30 crores [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/Income-Tax-ITAT-ITAT-Ahmedabad-ITAT-loan-repayment-case-TAXSCAN.jpg "Failure to Disclose Loan, Repayment or Interest Paid to Creditor: ITAT upholds Addition of Rs. 1.30 crores [Read Order]")
![Additional interest u/s 244A(1A) of Income Tax Act Applies for delayed Refunds: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/ITAT-ITAT-Ahmedabad-interest-Additional-interest-Section-244A1A-Section-244A1A-of-the-Income-Tax-Act-Delayed-Refund-Income-Tax-Act-TAXSCAN.jpg "Additional interest u/s 244A(1A) of Income Tax Act Applies for delayed Refunds: ITAT [Read Order]")