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
![Weighted Deduction can be Claimed on DSIRs Quantification of Amount Incurred by it on in-House research & Development Facility: ITAT Deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Weighted-Deduction-claimed-on-DSIRs-quantification-of-amount-incurred-in-house-research-development-facility-ITAT-deletes-Addition-TAXSCAN.jpg "Weighted Deduction can be Claimed on DSIRs Quantification of Amount Incurred by it on in-House research & Development Facility: ITAT Deletes Addition [Read Order]")
Weighted Deduction can be Claimed on DSIR's Quantification of Amount Incurred by it on in-House research & Development Facility: ITAT Deletes Addition [Read Order]
The Ahmedabad bench of the Income Tax Appellate Tribunal held that assessee is entitled to claim weighted deduction on all expenditure incurred by...
![Assessee cannot be Treated Differently when Cost of Improvement made by Co Worker has been Accepted U/S 143(3): ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Assessee-Assessee-cannot-be-treated-differently-when-cost-of-improvement-ITAT-taxscan.jpeg "Assessee cannot be Treated Differently when Cost of Improvement made by Co Worker has been Accepted U/S 143(3): ITAT [Read Order]")
![Books of account being audited and no pointing out of defect before initiation of proceedings u/s 147 proves findings by AO was based on wrong assumption of facts: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Books-of-account-being-audited-and-pointing-out-of-defect-before-initiation-of-proceedings-findings-by-AO-wrong-assumption-of-facts-ITAT-TAXSCAN.jpg "Books of account being audited and no pointing out of defect before initiation of proceedings u/s 147 proves findings by AO was based on wrong assumption of facts: ITAT [Read Order]")
![Additional Claim towards Customs Duty not allowable u/s 43B of Income Tax Act as Assessee not Obliged to Pay Customs Duty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Additional-Claim-Claim-Customs-Duty-Income-Tax-Act-Pay-Customs-Duty-Assessee-ITAT-taxscan.jpg "Additional Claim towards Customs Duty not allowable u/s 43B of Income Tax Act as Assessee not Obliged to Pay Customs Duty: ITAT [Read Order]")
Failure to produce Confirmation Letter and Supporting Evidence of Promotion Expenses Incurred towards Medicine Agency: ITAT upholds Addition [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal (ITAT) has upheld the addition as the assessee had failed to produce confirmation letter and promotion expenses incurred towards the medicine...
![Failure to produce Confirmation Letter and Supporting Evidence of Promotion Expenses Incurred towards Medicine Agency: ITAT upholds Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Confirmation-Letter-Supporting-Evidence-Promotion-Expenses-Medicine-Agency-ITAT-Addition-taxscan.jpg "Failure to produce Confirmation Letter and Supporting Evidence of Promotion Expenses Incurred towards Medicine Agency: ITAT upholds Addition [Read Order]")
Income Tax Deduction U/S80P cannot be denied on ground of Delay in Submitting Audit Report by Govt Auditor: ITAT [Read Order]
The Ahmedabad bench of the Income Tax Appellate Tribunal (ITAT) he that CIT(A) was unjustified in denying right to claim deduction under Section 80P of the Income Tax Act on grounds of Government...
![Income Tax Deduction U/S80P cannot be denied on ground of Delay in Submitting Audit Report by Govt Auditor: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Income-Tax-Deduction-Income-Tax-Deduction-Delay-Govt-Auditor-ITAT-taxscan.jpg "Income Tax Deduction U/S80P cannot be denied on ground of Delay in Submitting Audit Report by Govt Auditor: ITAT [Read Order]")
ITAT sets aside revision order in the absence of finding error in the order of AO in allowing assessee's claim earned from sale of land as being in the nature of capital gains u/s 54EC [Read Order]
The Ahmedabad bench of the Income Tax Appellate Tribunal (ITAT) held that there is no basis with the PCIT to hold that the facts relating to the transaction in sale of land were indicative of...
![ITAT sets aside revision order in the absence of finding error in the order of AO in allowing assessees claim earned from sale of land as being in the nature of capital gains u/s 54EC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/ITAT-revision-order-order-of-AO-in-allowing-assessees-claim-from-sale-of-land-capital-gain-taxscan.jpg "ITAT sets aside revision order in the absence of finding error in the order of AO in allowing assessees claim earned from sale of land as being in the nature of capital gains u/s 54EC [Read Order]")
Treatment of interest income/miscellaneous receipts earned from employees of Gujarat State Electricity Corporation through advancing loan and facilities: ITAT directs Re-adjudication [Read Order]
The Income Tax Appellate Tribunal (ITAT) Ahmedabad  bench directed re-adjudication in respect of treatment of interest income /miscellaneous receipts earned from employees of Gujarat Electricity...
![Treatment of interest income/miscellaneous receipts earned from employees of Gujarat State Electricity Corporation through advancing loan and facilities: ITAT directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/TREATM1.jpg "Treatment of interest income/miscellaneous receipts earned from employees of Gujarat State Electricity Corporation through advancing loan and facilities: ITAT directs Re-adjudication [Read Order]")
Guarantee Fees paid to Govt of Gujarat in consideration of Guarantee issued by it for Repayment of Unsecured loan is Revenue Expenditure: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT) Ahmedabad  bench held that guarantee fees paid to the government of Gujarat in consideration of guarantee issued by it for the repayment of unsecured loan is...
![Guarantee Fees paid to Govt of Gujarat in consideration of Guarantee issued by it for Repayment of Unsecured loan is Revenue Expenditure: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Guarantee-Fees-Fees-Repayment-Unsecured-loan-Revenue-Expenditure-ITAT-taxscan.jpg "Guarantee Fees paid to Govt of Gujarat in consideration of Guarantee issued by it for Repayment of Unsecured loan is Revenue Expenditure: ITAT [Read Order]")
Mere Change of Opinion by AO can't be a Reason to Reopen Assessment Proceeding u/s 147 of Assessment Proceeding: ITAT [Read Order]
The Ahmedabad bench of the Income Tax Appellate Tribunal (ITAT) held that a mere change of opinion by the Assessing Officer cannot be a reason to reopen the assessment proceedings under Section 147...
![Mere Change of Opinion by AO cant be a Reason to Reopen Assessment Proceeding u/s 147 of Assessment Proceeding: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Mere-Change-of-Opinion-Reason-to-Reopen-Assessment-Proceeding-Income-Tax-Act-ITAT-TAXSCAN.jpg "Mere Change of Opinion by AO cant be a Reason to Reopen Assessment Proceeding u/s 147 of Assessment Proceeding: ITAT [Read Order]")
Deletion of Income Tax Addition on Account of Unexplained Investment due to Absence of Documents and Evidences: ITAT upholds CIT(A) Order [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal (ITAT) held that the Revenue was unable to demonstrate documents or evidence, as to the basis with the AO for treating the assessee to have...
![Deletion of Income Tax Addition on Account of Unexplained Investment due to Absence of Documents and Evidences: ITAT upholds CIT(A) Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Income-Tax-Addition-Income-Tax-Account-of-Unexplained-Investment-Unexplained-Investment-Documents-and-Evidences-Documents-Evidences-ITAT-CITA-Order-taxscan.jpg "Deletion of Income Tax Addition on Account of Unexplained Investment due to Absence of Documents and Evidences: ITAT upholds CIT(A) Order [Read Order]")