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
![Penalty u/s 271D of Income Tax Act for Exceeding Cash Transaction Limit shall not be imposed on loan taken from through Account Payee Cheques: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Penalty-Income-Tax-Act-Exceeding-Cash-Transaction-imposed-on-loan-taken-loan-Account-Payee-Cheques-ITAT-taxscan.jpg "Penalty u/s 271D of Income Tax Act for Exceeding Cash Transaction Limit shall not be imposed on loan taken from through Account Payee Cheques: ITAT [Read Order]")
Penalty u/s 271D of Income Tax Act for Exceeding Cash Transaction Limit shall not be imposed on loan taken from through Account Payee Cheques: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT) Ahmedabad bench held that the penalty under Section 271D of Income Tax Act for exceeding cash...
![Leave Encashment of Employees Working in Department of Telecommunication Exempted u/s 10(10AA) Income Tax Act: ITAT deletes Disallowance [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Leave-Encashment-employees-working-Department-Telecommunication-Income-Tax-Act-ITAT-disallowance-TAXSCAN.jpg "Leave Encashment of Employees Working in Department of Telecommunication Exempted u/s 10(10AA) Income Tax Act: ITAT deletes Disallowance [Read Order]")
![Partnership Firm Can Claim Depreciation on Motor Vehicle Even if Registered in Partners Name: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Partnership-Partnership-Firm-Partnership-Firm-Can-Claim-Depreciation-on-Motor-Vehicle-ITAT-taxscan.jpg "Partnership Firm Can Claim Depreciation on Motor Vehicle Even if Registered in Partners Name: ITAT [Read Order]")
![Penalty Against Agriculturist for Accepting Loan Through Banking Channel u/s 269SS of IT Act, 1961: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Penalty-Agriculturist-Accepting-Loan-Banking-Channel-IT-TAXSCAN.jpeg "Penalty Against Agriculturist for Accepting Loan Through Banking Channel u/s 269SS of IT Act, 1961: ITAT [Read Order]")
![Interest u/s 24(b) of Income Tax Act allowable when Charging for Income Receivable and Income is Approved: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Interest-Income-Tax-Act-Charging-Income-Receivable-Income-Approved-ITAT-TAXSCAN.jpg "Interest u/s 24(b) of Income Tax Act allowable when Charging for Income Receivable and Income is Approved: ITAT [Read Order]")
Penalty u/s 271C for Non Deduction of TDS Not Leviable on Submission of Form 15G and 15H: ITAT [Read Order]
The Ahmedabad bench of the Income Tax Appellate Tribunal (ITAT) held that the assessee was not required to deduct tax at source under Section 40(a)(ia) of the Income Tax Act, 1961 on submission of...
![Penalty u/s 271C for Non Deduction of TDS Not Leviable on Submission of Form 15G and 15H: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Penalty-Non-Deduction-of-TDS-Leviable-on-Submission-of-Form-15G-15H-ITAT-TAXSCAN.jpg "Penalty u/s 271C for Non Deduction of TDS Not Leviable on Submission of Form 15G and 15H: ITAT [Read Order]")
CIT(A) passed Order not on Merits: ITAT Directs Re-Adjudication taking Cognizance of Evidences [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal (ITAT) has directed re-adjudication taking cognizance of evidence as the Commissioner of Income Tax Appeals (CIT(A)) passed order not on merits. ...
![CIT(A) passed Order not on Merits: ITAT Directs Re-Adjudication taking Cognizance of Evidences [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/CITA-Order-Merits-ITAT-Re-Adjudication-ITAT-Directs-Re-Adjudication-Cognizance-of-Evidences-Cognizance-ITAT-Directs-Re-Adjudication-taking-Cognizance-of-Evidences-Taxscan.jpg "CIT(A) passed Order not on Merits: ITAT Directs Re-Adjudication taking Cognizance of Evidences [Read Order]")
No Concealment of Particulars and Filing of Inaccurate Particulars of Income: ITAT deletes Penalty u/s Section 271(1)(c) of Income Tax Act [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal (ITAT) has deleted the penalty under Section 27(1)(C) of the Income Tax Act, 1961 as there was no concealment of particulars and filing of...
![No Concealment of Particulars and Filing of Inaccurate Particulars of Income: ITAT deletes Penalty u/s Section 271(1)(c) of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Concealment-Inaccurate-Particulars-of-Income-Particulars-of-Income-ITAT-deletes-Penalty-ITAT-Penalty-Income-Tax-Act-taxscan.jpg "No Concealment of Particulars and Filing of Inaccurate Particulars of Income: ITAT deletes Penalty u/s Section 271(1)(c) of Income Tax Act [Read Order]")
Deduction u/s 54 of Income Tax Act not allowable as Capital Gain as is not Taxable in Current Assessment Year: ITAT directs to examine Previous A.Y [Read Order]
The Income Tax Appellate Tribunal (ITAT) Ahmedabad Bench while directing to examine previous year assessment regarding capital gain exemption held that deduction under Section 54 of Income Tax Act,...
![Deduction u/s 54 of Income Tax Act not allowable as Capital Gain as is not Taxable in Current Assessment Year: ITAT directs to examine Previous A.Y [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Deduction-Income-Tax-Act-Capital-Gain-Taxable-Current-Assessment-ITAT-taxscan.jpg "Deduction u/s 54 of Income Tax Act not allowable as Capital Gain as is not Taxable in Current Assessment Year: ITAT directs to examine Previous A.Y [Read Order]")
Nirma Ltd. entitles to Additional Compensation for Delay in Issuing Refund u/s 244A of Income Tax Act: ITAT [Read Order]
The Ahemdabad bench of the Income Tax Appellate Tribunal (ITAT) held that the amount of refund granted to the assessee, first, has to be adjusted against the interest payable to the assessee and thus...
![Nirma Ltd. entitles to Additional Compensation for Delay in Issuing Refund u/s 244A of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Nirma-0Ltd-Additional-Compensation-Delay-Refund-Income-Tax-Act-ITAT-taxscan.jpg "Nirma Ltd. entitles to Additional Compensation for Delay in Issuing Refund u/s 244A of Income Tax Act: ITAT [Read Order]")
ITAT upholds Disallowance on Account of Failure to prove Long Term Capital Loss arises from Sale of Share Of Company [Read Order]
The Income Tax Appellate Tribunal (ITAT) Ahmedabad Bench upheld the disallowance made by the assessing officer on account of failure to prove long term capital loss arises from the sale of...
![ITAT upholds Disallowance on Account of Failure to prove Long Term Capital Loss arises from Sale of Share Of Company [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/ITAT-disallowance-account-Failure-prove-Long-Term-Capital-Loss-Sale-Share-Company-taxscan.jpg "ITAT upholds Disallowance on Account of Failure to prove Long Term Capital Loss arises from Sale of Share Of Company [Read Order]")
![Interest Earned on Surplus Grants should not be Taxed as Income: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Interest-Earned-Surplus-Grants-Should-Not-Be-Taxed-as-Income-ITAT-Interest-Surplus-taxscan.jpg "Interest Earned on Surplus Grants should not be Taxed as Income: ITAT [Read Order]")