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
![Income received from letting out of Property on a Commercial basis qualifies as Business Income: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Income-received-from-letting-out-of-Property-on-a-Commercial-basis-qualifies-as-Business-Income-ITAT-TAXSCAN.jpg "Income received from letting out of Property on a Commercial basis qualifies as Business Income: ITAT [Read Order]")
Income received from letting out of Property on a Commercial basis qualifies as Business Income: ITAT [Read Order]
The Ahmedabad bench of the Income Tax Appellate Tribunal (ITAT) held that the income received from letting out of the property on a commercial basis...
![Discharge of Onus u/s 68 of Income Tax Act by Furnishing Identity and Creditworthiness of Parties: ITAT Deletes Income Tax Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Discharge-of-Onus-Income-Tax-Act-Income-Tax-Furnishing-Identity-and-Creditworthiness-of-Parties-Furnishing-Identity-Creditworthiness-ITAT-Income-Tax-Addition-taxscan.jpg "Discharge of Onus u/s 68 of Income Tax Act by Furnishing Identity and Creditworthiness of Parties: ITAT Deletes Income Tax Addition [Read Order]")
![Lack of Jurisdictional Competency of TPO in Making Upward Adjustment in TP: ITAT Deletes Income Tax Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Lack-of-Jurisdictional-Competency-Jurisdictional-Competency-TPO-Upward-Adjustment-TP-ITAT-Income-Tax-Addition-Income-Tax-ITAT-Deletes-Income-Tax-Addition-Taxscan.jpg "Lack of Jurisdictional Competency of TPO in Making Upward Adjustment in TP: ITAT Deletes Income Tax Addition [Read Order]")
![Re-adjudication of Income Tax Addition as Unexplained Money: ITAT Restores Delayed Application [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Re-adjudication-of-Income-Tax-Addition-as-Unexplained-Money-ITAT-Restores-Delayed-Application-TAXSCAN-1.jpg "Re-adjudication of Income Tax Addition as Unexplained Money: ITAT Restores Delayed Application [Read Order]")
![Non-filing of the Audit report along with Return of Income is a Procedural Omission and cant be claimed as an Exception: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Non-filing-of-the-Audit-report-Return-of-Income-is-a-Procedural-Omission-Audit-report-Return-of-Income-ITAT-taxscan.jpg "Non-filing of the Audit report along with Return of Income is a Procedural Omission and cant be claimed as an Exception: ITAT [Read Order]")
Incriminating Books of Account is Not Necessary to Initiate Search Proceeding u/s 153C of Income Tax Act: ITAT [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal (ITAT) held that for initiating proceeding under Section 153C of the Income Tax Act, 1961, it is not necessary that these books of account should...
![Incriminating Books of Account is Not Necessary to Initiate Search Proceeding u/s 153C of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Incriminating-Books-of-account-Initiate-Search-Proceeding-Income-Tax-Act-ITAT-taxscan.jpg "Incriminating Books of Account is Not Necessary to Initiate Search Proceeding u/s 153C of Income Tax Act: ITAT [Read Order]")
Re-calculation of Refund Receivable to Claim Interest on Refunds: ITAT Condones Delay of 98 Days [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal (ITAT) restored the matter to the file of the Assessing Officer (AO) for proper verification and calculation of refund receivables to grant...
![Re-calculation of Refund Receivable to Claim Interest on Refunds: ITAT Condones Delay of 98 Days [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Re-calculation-of-Refund-Receivable-to-Claim-Interest-on-Refunds-ITAT-Condones-Delay-TAXSCAN.jpg "Re-calculation of Refund Receivable to Claim Interest on Refunds: ITAT Condones Delay of 98 Days [Read Order]")
Income earned from Commercial Activity can't be claimed as a Deduction u/s 80P of Income Tax Act: ITAT dismisses Appeal [Read Order]
The Ahmedabad bench of the Income Tax Appellate Tribunal (ITAT) held that the income earned from commercial activity cannot be claimed as a deduction under Section 80P of the Income Tax Act, 1961. ...
![Income earned from Commercial Activity cant be claimed as a Deduction u/s 80P of Income Tax Act: ITAT dismisses Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/ITAT-Deduction-Income-Tax-Act-Income-Income-earned-from-Commercial-Activity-income-tax-taxscan.jpg "Income earned from Commercial Activity cant be claimed as a Deduction u/s 80P of Income Tax Act: ITAT dismisses Appeal [Read Order]")
Assessment Proceedings can't be initiated on Fallacious Assumptions: ITAT quashes Order of CIT(A) [Read Order]
The Ahmedabad bench of the Income Tax Appellate Tribunal (ITAT) held that the assessment proceedings cannot be initiated on fallacious assumptions, therefore, the order passed by the Commissioner of...
![Assessment Proceedings cant be initiated on Fallacious Assumptions: ITAT quashes Order of CIT(A) [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Assessment-Proceedings-Assessment-ITAT-ITAT-quashes-Order-of-CITA-Taxscan.jpg "Assessment Proceedings cant be initiated on Fallacious Assumptions: ITAT quashes Order of CIT(A) [Read Order]")
NRI Assessee is Eligible for Beneficial Rate of Tax on Interest Income during Calculation of Tax Amount under India-USA Tax Treaty: ITAT [Read Order]
The Ahmedabad bench of the Income Tax Appellate Tribunal (ITAT) held that the non-resident Indian assessee was eligible for a beneficial rate of tax at 15% on interest income during the calculation...
![NRI Assessee is Eligible for Beneficial Rate of Tax on Interest Income during Calculation of Tax Amount under India-USA Tax Treaty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/NRI-Assessee-is-Eligible-for-Rate-of-Tax-on-Interest-Income-during-Calculation-of-Tax-Amount-under-India-USA-Tax-Treaty-ITAT-TAXSCAN.jpg "NRI Assessee is Eligible for Beneficial Rate of Tax on Interest Income during Calculation of Tax Amount under India-USA Tax Treaty: ITAT [Read Order]")
Onus to Prove Genuineness of Transaction of Sale of Share not being Bogus not Discharged by Mere Filing of Documentary Evidence: ITAT Confirms Income Tax Addition [Read Order]
The Ahemdabad bench of Income Tax Appellate Tribunal (ITAT) held that the onus on the assessee of proving the genuineness of long term capital gains not being bogus is not discharged by merely filing...
![Onus to Prove Genuineness of Transaction of Sale of Share not being Bogus not Discharged by Mere Filing of Documentary Evidence: ITAT Confirms Income Tax Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Onus-Prove-Genuiness-Transaction-Sale-Share-Bogus-Documentary-Evidence-ITAT-Income-tax-taxscan.jpg "Onus to Prove Genuineness of Transaction of Sale of Share not being Bogus not Discharged by Mere Filing of Documentary Evidence: ITAT Confirms Income Tax Addition [Read Order]")
![Deemed Income u/s 11(3) cant be a Claim of Exemption: ITAT Dismisses Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Deemed-income-Trust-Trustee-ITAT-Income-Tax-Charitable-Trust-Exemptions-income-tax-taxscan.jpg "Deemed Income u/s 11(3) cant be a Claim of Exemption: ITAT Dismisses Appeal [Read Order]")