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
![Children Education, Helper & Uniform attire Reimbursement comes under the Purview of Section 10(14) of Income Tax Act : ITAT Deletes Income Tax Addition under such Perquisites [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Children-Education-Helper-Uniform-attire-Reimbursement-Purview-Income-Tax-Act-ITAT-Deletes-Income-Tax-Addition-such-Perquisites-TAXSCAN.jpg "Children Education, Helper & Uniform attire Reimbursement comes under the Purview of Section 10(14) of Income Tax Act : ITAT Deletes Income Tax Addition under such Perquisites [Read Order]")
Children Education, Helper & Uniform attire Reimbursement comes under the Purview of Section 10(14) of Income Tax Act : ITAT Deletes Income Tax Addition under such Perquisites [Read Order]
The Ahmedabad Bench of Income Tax Act Appellate Tribunal (ITAT) held that children education, helper & uniform attire reimbursement, the same are...
![Claim for Deduction of Interest Expenditure u/s 57 of Income Tax Act is Lawful as Assessee established the borrowed Funds were used for Interest bearing Advances: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Claim-for-Deduction-Interest-Expenditure-Income-Tax-Act-Lawful-Assessee-Established-Borrowed-Funds-Interest-bearing-Advances-ITAT-TAXSCAN.jpg "Claim for Deduction of Interest Expenditure u/s 57 of Income Tax Act is Lawful as Assessee established the borrowed Funds were used for Interest bearing Advances: ITAT [Read Order]")
![Corpus Donation received by Non-Registered Charitable Trust shall be termed as Capital in Nature and shall not be Taxable u/s 115BBC: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Corpus-Donation-received-by-Non-Registered-Charitable-Trust-Corpus-Donation-ITAT-Non-Registered-Charitable-Trust-Non-Registered-Charitable-Trust-taxscan.jpg "Corpus Donation received by Non-Registered Charitable Trust shall be termed as Capital in Nature and shall not be Taxable u/s 115BBC: ITAT [Read Order]")
![Relief to Adani Power Ltd:Â ITAT Allows Deduction u/s 43B of Income Tax Act as there is No Inconsistency in Amount Reported in Tax Audit and Amount Claimed in Return of Income [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Adani-Power-Ltd-CESTAT-Refund-Service-Tax-paid-Service-tax-SEZ-Authorized-Operations-Taxscan.jpg "Relief to Adani Power Ltd:Â ITAT Allows Deduction u/s 43B of Income Tax Act as there is No Inconsistency in Amount Reported in Tax Audit and Amount Claimed in Return of Income [Read Order]")
![Dividend Income not to be Included in Total Income and is Exempt from Tax when the Shares are Held as Stock-in-trade: ITAT upholds Application of Section 14A of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Dividend-Income-Total-Income-and-is-Exempt-from-Tax-when-the-Shares-Stock-in-trade-ITAT-upholds-Application-Income-Tax-Act-.jpg "Dividend Income not to be Included in Total Income and is Exempt from Tax when the Shares are Held as Stock-in-trade: ITAT upholds Application of Section 14A of Income Tax Act [Read Order]")
No Concealment of Particulars or Furnishment of Inaccurate Particulars of Income : ITAT Deletes Penalty u/s 271 of Income Tax Act [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal (ITAT) held that the assessee has neither concealed the particulars of income nor has furnished inaccurate particulars of income so as to levy of...
![No Concealment of Particulars or Furnishment of Inaccurate Particulars of Income : ITAT Deletes Penalty u/s 271 of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/No-Concealment-Particulars-or-Furnishment-Inaccurate-Particulars-Income-ITAT-Deletes-Penalty-Income-Tax-Act-TAXSCAN.jpg "No Concealment of Particulars or Furnishment of Inaccurate Particulars of Income : ITAT Deletes Penalty u/s 271 of Income Tax Act [Read Order]")
Bonafide Mistake in Computing Income Tax is not Furnishing Inaccurate Particulars or Concealment of Income : ITAT Deletes Penalty u/s 271(1)(c) of Income Tax Act [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal (ITAT) held that the standard belief or mistake in computing income tax cannot be termed as furnishing of inaccurate particulars or concealment of...
![Bonafide Mistake in Computing Income Tax is not Furnishing Inaccurate Particulars or Concealment of Income : ITAT Deletes Penalty u/s 271(1)(c) of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Bonafide-Mistake-Computing-Income-Tax-Furnishing-Inaccurate-Particulars-Concealment-of-Income-ITAT-Deletes-Penalty-Income-Tax-Act-taxscan.jpg "Bonafide Mistake in Computing Income Tax is not Furnishing Inaccurate Particulars or Concealment of Income : ITAT Deletes Penalty u/s 271(1)(c) of Income Tax Act [Read Order]")
Partial Acceptance of Expenses claimed Implies Expenses are Related to Business Activities of Assessee : ITAT Deletes Disallowance on Vehicle, Telephone and Salary expenses [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal (ITAT) held that 1/3rd disallowance of the said expenses and accepted the remaining expenses implies partially admission that the assessee has...
![Partial Acceptance of Expenses claimed Implies Expenses are Related to Business Activities of Assessee : ITAT Deletes Disallowance on Vehicle, Telephone and Salary expenses [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Partial-Acceptance-Partial-Acceptance-of-Expenses-Expenses-Partial-Acceptance-of-Expenses-claimed-Implies-Expenses-Business-Activities-taxscan.jpg "Partial Acceptance of Expenses claimed Implies Expenses are Related to Business Activities of Assessee : ITAT Deletes Disallowance on Vehicle, Telephone and Salary expenses [Read Order]")
Freight Inward charges were part and parcel of Purchase of Goods: ITAT deletes disallowance u/s 40(a)(ia) of Income Tax Act on non deduction of TDS [Read Order]
The Income Tax Appellate Tribunal (ITAT) Ahmedabad bench held that freight inward charges was part and parcel of the purchase of goods. Therefore, the bench deleted the disallowance made under...
![Freight Inward charges were part and parcel of Purchase of Goods: ITAT deletes disallowance u/s 40(a)(ia) of Income Tax Act on non deduction of TDS [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Freight-Inward-charges-part-and-parcel-Purchase-ITAT-disallowance-Income-Tax-Act-non-deduction-TDS-taxscan.jpg "Freight Inward charges were part and parcel of Purchase of Goods: ITAT deletes disallowance u/s 40(a)(ia) of Income Tax Act on non deduction of TDS [Read Order]")
Cash Deposited in Bank Account as a result of Earlier Withdrawal can't be treated as Undisclosed Income: ITAT [Read Order]
The Ahmedabad bench of the Income Tax Appellate Tribunal (ITAT) held that the cash deposited in the bank account as a result of earlier withdrawal cannot be treated as unexplained/undisclosed income....
![Cash Deposited in Bank Account as a result of Earlier Withdrawal cant be treated as Undisclosed Income: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Cash-Deposited-Bank-Account-result-of-Earlier-Withdrawal-Undisclosed-Income-ITAT-TAXSCAN.jpg "Cash Deposited in Bank Account as a result of Earlier Withdrawal cant be treated as Undisclosed Income: ITAT [Read Order]")
Taking Separate Exemption for Claiming Contribution to Gratuity fund not needed as Approval Granted to Master Trust Applicable to Companies formed by Restructuring: ITAT [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal (ITAT) has held that taking separate exemption for claiming contribution to the gratuity fund was not needed as approval granted to master trust...
![Taking Separate Exemption for Claiming Contribution to Gratuity fund not needed as Approval Granted to Master Trust Applicable to Companies formed by Restructuring: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Taking-Separate-Exemption-Exemption-Contribution-Taking-Separate-Exemption-for-Claiming-Contribution-to-Gratuity-Gratuity-ITAT-taxscan.jpg "Taking Separate Exemption for Claiming Contribution to Gratuity fund not needed as Approval Granted to Master Trust Applicable to Companies formed by Restructuring: ITAT [Read Order]")
![AO cant impose an Addition without mentioning any Provision of Statute: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/AO-impose-Addition-mentioning-Provision-Statute-ITAT-taxscan.jpg "AO cant impose an Addition without mentioning any Provision of Statute: ITAT [Read Order]")