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 can be Imposed when Income Surrendered During Survey Shown in Regular Income Tax Return filed Within Prescribed Time: ITAT
The Ahmedabad Bench of Income Tax Appellate Tribunal (ITAT) has held that the penalty could be imposed when the income surrendered during the survey...
![Mere Late Filing of Form 27Q Cannot be Criteria for Levying Fees u/S 234E: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Mere-Late-Filing-of-Form-27Q-Criteria-for-Levying-Fees-ITAT-TAXSCAN.jpg "Mere Late Filing of Form 27Q Cannot be Criteria for Levying Fees u/S 234E: ITAT [Read Order]")
![Penalty u/s 271(1)(c) not Leviable When no Inaccurate Particulars of Income are Furnished by the Assessee: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Penalty-Inaccurate-Particulars-of-Income-are-Furnished-by-the-Assessee-ITAT-TAXSCAN.jpg "Penalty u/s 271(1)(c) not Leviable When no Inaccurate Particulars of Income are Furnished by the Assessee: ITAT [Read Order]")
![Penalty u/s 271(1)(c) not Leviable When no Inaccurate Particulars of Income are Furnished by the Assessee: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Penalty-Inaccurate-Particulars-of-Income-Inaccurate-Particulars-of-Income-are-Furnished-by-the-Assessee-Income-ITAT-taxscan.jpg "Penalty u/s 271(1)(c) not Leviable When no Inaccurate Particulars of Income are Furnished by the Assessee: ITAT [Read Order]")
![No Penalty u/s 271D if Reasonable Cause shown by Assessee: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Penalty-Reasonable-Cause-shown-by-Assessee-ITAT-Assessee-Reasonable-Cause-Taxscan.jpg "No Penalty u/s 271D if Reasonable Cause shown by Assessee: ITAT [Read Order]")
![ITAT disallows Deduction under Section 80P Due to Late Submission of Return [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/ITAT-disallows-Deduction-ITAT-disallows-Deduction-Late-Submission-of-Return-Submission-of-Return-taxscan.jpg "ITAT disallows Deduction under Section 80P Due to Late Submission of Return [Read Order]")
ITAT Deletes Late Filing Fee u/s 234E for TDS Return Due to Human Error and Absence of Malafide Intention [Read Order]
The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) recently deleted the late filing fee under Section 234E of the Income Tax Act for TDS return due to human error and absence of malafide...
![ITAT Deletes Late Filing Fee u/s 234E for TDS Return Due to Human Error and Absence of Malafide Intention [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/ITAT-Late-Filing-Fee-ITAT-Deletes-Late-Filing-Fee-TDS-Return-Due-to-Human-Error-TDS-Return-Human-Error-taxscan.jpg "ITAT Deletes Late Filing Fee u/s 234E for TDS Return Due to Human Error and Absence of Malafide Intention [Read Order]")
Income Earned by NRI outside India Exempted even if Paid into NRE Account in India: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Ahmedabad bench has held that the income earned by a Non-Resident Indian outside India is exempted from tax even if the same was paid into the Non-Resident...
![Income Earned by NRI outside India Exempted even if Paid into NRE Account in India: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/NRE-Account-in-India-Income-Income-Earned-by-NRI-outside-India-NRI-outside-India-Income-Earned-by-NRI-India-Exempted-Paid-into-NRE-Account-in-India-NRE-ITAT-Income-Tax-taxscan.jpg "Income Earned by NRI outside India Exempted even if Paid into NRE Account in India: ITAT [Read Order]")
![Deletion of Unexplained Income without a Remand Report is Invalid: ITAT quashes Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Deletion-of-unexplained-income-unexplained-income-remand-report-ITAT-order-taxscan.jpg "Deletion of Unexplained Income without a Remand Report is Invalid: ITAT quashes Order [Read Order]")
Ownership of Equipment in Bandwidth Selling Business: ITAT upholds Reduction in Profit eligible for Deduction in Revenue Sharing [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal (ITAT) has upheld the reduction in profit eligible for deduction in revenue sharing as the assessee had the ownership of equipment in bandwidth...
![Ownership of Equipment in Bandwidth Selling Business: ITAT upholds Reduction in Profit eligible for Deduction in Revenue Sharing [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Ownership-of-Equipment-in-Bandwidth-Selling-Business-Ownership-of-Equipment-Equipment-Selling-Business-ITAT-upholds-Reduction-ITAT-Deduction-in-Revenue-Sharing-Deduction-Revenue-Sharing-taxscan-.jpg "Ownership of Equipment in Bandwidth Selling Business: ITAT upholds Reduction in Profit eligible for Deduction in Revenue Sharing [Read Order]")
![Deduction u/s 80P(2)(d) available to Income of Co-operative Society: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Deduction-us-80P2d-available-to-Income-of-Co-operative-Society-ITAT-TAXSCAN.jpg "Deduction u/s 80P(2)(d) available to Income of Co-operative Society: ITAT [Read Order]")
Consideration From Sale of Jointly Owned Property cannot be Treated as Long Term Capital Gain of a Co-owner Alone: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench, has recently, in an appeal filed before it, held that consideration from sale of jointly owned property cannot be treated as long term...
![Consideration From Sale of Jointly Owned Property cannot be Treated as Long Term Capital Gain of a Co-owner Alone: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Consideration-From-Sale-Sale-of-Jointly-Owned-Property-Treated-as-Long-Term-Capital-Gain-Capital-Gain-Long-Term-Capital-Gain-of-a-Co-owner-Alone-ITAT-Income-Tax-taxscan.jpg "Consideration From Sale of Jointly Owned Property cannot be Treated as Long Term Capital Gain of a Co-owner Alone: ITAT [Read Order]")