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
![No Enquiries made AO in Respect of genuineness of Receipts of donation issued to Political party for Confirming Deduction Claimed u/s 80GGC of IT Act: ITAT Upholds Revision Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/ITAT-Ahmedabad-Income-Tax-receipts-of-donation-taxscan.jpg "No Enquiries made AO in Respect of genuineness of Receipts of donation issued to Political party for Confirming Deduction Claimed u/s 80GGC of IT Act: ITAT Upholds Revision Order [Read Order]")
No Enquiries made AO in Respect of genuineness of Receipts of donation issued to Political party for Confirming Deduction Claimed u/s 80GGC of IT Act: ITAT Upholds Revision Order [Read Order]
The Ahmedabad bench of Income Tax Appellate Tribunal ( ITAT ), upheld the revision order and held that no enquiries was made by AO in...
![Re-Assessment proceedings initiated beyond period of 4 years from end of relevant AY: ITAT sets aside proceedings u/s 147 of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/ITAT-ITAT-Ahmedabad-Reassessment-Reassessment-proceedings-Income-Tax-Tax-news-TAXSCAN.jpg "Re-Assessment proceedings initiated beyond period of 4 years from end of relevant AY: ITAT sets aside proceedings u/s 147 of Income Tax Act [Read Order]")
![Accepting stamp authority valuation not proof of incorrect sale consideration: ITAT removes penalty u/s 271(1)(c) of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Income-Tax-ITAT-ITAT-Ahmedabad-Stamp-authority-valuation-Sale-consideration-taxscan.jpg "Accepting stamp authority valuation not proof of incorrect sale consideration: ITAT removes penalty u/s 271(1)(c) of Income Tax Act [Read Order]")
![ITAT allows Sale Expenditure on packing material in Jute Bags which have been rendered Unusable due to damage sustained during Loading and Unloading [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/ITAT-Ahamedabad-ITAT-Income-Tax-sale-expenditure-taxscan.jpg "ITAT allows Sale Expenditure on packing material in Jute Bags which have been rendered Unusable due to damage sustained during Loading and Unloading [Read Order]")
![Assessee should be aware that Department have discovered escapement of income: ITAT deletes penalty u/s 271 (1) (C) of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Income-Tax-ITAT-ITAT-Ahmedabad-Income-tax-penalties-Escapement-of-income-taxscan.jpg "Assessee should be aware that Department have discovered escapement of income: ITAT deletes penalty u/s 271 (1) (C) of Income Tax Act [Read Order]")
Trust engaged in providing Bogus bills for donation: ITAT rejects deduction claimed u/s 35 (1) (ii) of Income Tax Act [Read Order]
The Ahmadabad bench of the Income Tax Appellate Tribunal ( ITAT ) rejected the deduction claimed under Section 35(1)(ii) of the Income Tax Act, 1961, citing that the trust was involved in issuing...
![Trust engaged in providing Bogus bills for donation: ITAT rejects deduction claimed u/s 35 (1) (ii) of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/ITAT-Ahmadabad-Income-Tax-Act-Section-351ii-Income-Tax-Act-Trust-donation-bill-fraud-Deduction-rejection-for-bogus-donations-Taxscan.jpg "Trust engaged in providing Bogus bills for donation: ITAT rejects deduction claimed u/s 35 (1) (ii) of Income Tax Act [Read Order]")
No claim for weighted Deduction on donation can be claimed u/s 35(1) (ii) of Income Tax Act: ITAT [Read Order]
The Ahmedabad bench of the Income Tax Appellate Tribunal ( ITAT ) observed that No claim for weighted deduction on donation can be claimed under Section 35(1) (ii) of Income Tax Act, 1961 The...
![No claim for weighted Deduction on donation can be claimed u/s 35(1) (ii) of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/ITAT-Ahmedabad-Income-Tax-weighted-deduction-weighted-deduction-on-donation-taxscan.jpg "No claim for weighted Deduction on donation can be claimed u/s 35(1) (ii) of Income Tax Act: ITAT [Read Order]")
Failure to fulfill conditions u/s 44 AA of Income Tax Act: ITAT deletes penalty u/s 271 of Income Tax Act [Read Order]
The Ahmedabad bench of the Income Tax Appellate Tribunal ( ITAT ) deleted the penalty under Section 271 of Income Tax Act, 1961, due to the Assessing Officer's failure to fulfill conditions under...
![Failure to fulfill conditions u/s 44 AA of Income Tax Act: ITAT deletes penalty u/s 271 of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/ITAT-ITAT-Ahmedabad-Income-tax-Section-44AA-of-Income-Tax-Act-ITAT-penalty-deletion-TAXSCAN.jpg "Failure to fulfill conditions u/s 44 AA of Income Tax Act: ITAT deletes penalty u/s 271 of Income Tax Act [Read Order]")
1190 Days Delay in Filing Appeal due to Medical Reason: ITAT Remands Escapement of Income Notice u/s 148 of Income Tax Act [Read Order]
The Ahmedabad bench of the Income Tax Appellate Tribunal (ITAT) remanded an Escapement of Income notice under section 148 of the Income Tax Act, 1961, due to an 1190-day delay in filing the appeal,...
![1190 Days Delay in Filing Appeal due to Medical Reason: ITAT Remands Escapement of Income Notice u/s 148 of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Income-Tax-Act-Income-Tax-Appellate-Tribunal-TAXSCAN.jpg "1190 Days Delay in Filing Appeal due to Medical Reason: ITAT Remands Escapement of Income Notice u/s 148 of Income Tax Act [Read Order]")
Capital Gain earn from sale of shares cannot be held as Bogus merely on basis of report unearthed in case of third parties: ITAT deletes addition made u/s 68 of IT Act [Read Order]
The Income Tax Appellate Tribunal (ITAT), Ahmedabad bench while deleting the addition made under Section 68 of the Income Tax Act, 1961 held that capital gain earned from sale of shares could...
![Capital Gain earn from sale of shares cannot be held as Bogus merely on basis of report unearthed in case of third parties: ITAT deletes addition made u/s 68 of IT Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Capital-Gain-Failure-to-prove-Existence-of-Firm-and-its-Succession-with-Company-ITAT-TAXSCAN.jpg "Capital Gain earn from sale of shares cannot be held as Bogus merely on basis of report unearthed in case of third parties: ITAT deletes addition made u/s 68 of IT Act [Read Order]")
ITAT upholds order of canceling deduction of TDS @20% on payment made by Indian company for damage of vessels [Read Order]
The Income Tax Appellate Tribunal (ITAT), Ahmedabad bench upheld the order of canceling deduction of Tax Deduction at Source at 20% on payment made by the Indian Company for damage of vessels The...
![ITAT upholds order of canceling deduction of TDS @20% on payment made by Indian company for damage of vessels [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/ITAT-canceling-deduction-of-TDS-payment-Indian-company-damage-of-vessels-taxscan.png "ITAT upholds order of canceling deduction of TDS @20% on payment made by Indian company for damage of vessels [Read Order]")
Cost of Acquisition of Capital Asset u/S 48(ii) of Income Tax Act should be Actual Cost of Acquisition of Agricultural Land: ITAT [Read Order]
The Ahmedabad bench of the Income Tax Appellate Tribunal (ITAT) observed that Cost of acquisition of capital assets under section 48(ii) of Income Tax Act 1961, should be the actual cost of...
![Cost of Acquisition of Capital Asset u/S 48(ii) of Income Tax Act should be Actual Cost of Acquisition of Agricultural Land: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Agricultural-land-acquisition-for-tax-purposes-Cost-of-Acquisition-of-Capital-Asset-Income-Tax-Act-itat-Ahmedabad-Income-Tax-Act-capital-gain-rules-Taxscan.jpg "Cost of Acquisition of Capital Asset u/S 48(ii) of Income Tax Act should be Actual Cost of Acquisition of Agricultural Land: ITAT [Read Order]")