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
![Interest Income from the Investments Made out of Reserve Fund Exempt u/s 80P(2)(a)(i): ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Interest-Income-from-the-Investments-Made-out-of-Reserve-Fund-Interest-Income-Investments-Reserve-Fund-Income-ITAT-Taxscan.jpg "Interest Income from the Investments Made out of Reserve Fund Exempt u/s 80P(2)(a)(i): ITAT [Read Order]")
Interest Income from the Investments Made out of Reserve Fund Exempt u/s 80P(2)(a)(i): ITAT [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal (ITAT) has held that interest income arising from the investment made out of reserve fund is...
![ITAT quashes Assessment Order framed u/s 143(3) of Income Tax Act in Name of Non-Existent Entity [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/ITAT-Assessment-Order-Income-Tax-Act-Name-of-Non-Existent-Entity-taxscan.jpg "ITAT quashes Assessment Order framed u/s 143(3) of Income Tax Act in Name of Non-Existent Entity [Read Order]")
![Adjustment Against Bad and Doubtful Debts Amounts to Actual Writing Off of Bad Debts: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Adjustment-Adjustment-Against-Bad-and-Doubtful-Debts-Doubtful-Debts-Bad-Debts-ITAT-Income-Tax-taxscan.jpg "Adjustment Against Bad and Doubtful Debts Amounts to Actual Writing Off of Bad Debts: ITAT [Read Order]")
![Denial of TDS Credit on Mistake or Misconception of Assessee is Impermissible: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Denial-of-TDS-Credit-TDS-Credit-Mistake-Misconception-TDS-Credit-on-Mistake-or-Misconception-Assessee-Impermissible-ITAT-Income-Tax-taxscan.jpg "Denial of TDS Credit on Mistake or Misconception of Assessee is Impermissible: ITAT [Read Order]")
![No Addition on Regular items which were Disclosed by Assessee in Regular Books of Account: ITATÂ [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Regular-items-Books-of-account-ITAT-taxscan.jpg "No Addition on Regular items which were Disclosed by Assessee in Regular Books of Account: ITATÂ [Read Order]")
ITAT quashes Ex-parte Order due to Non-Service of Notice, grants Assessee Opportunity of Hearing [Read Order]
The Ahmedabad bench of the Income Tax Appellate Tribunal (ITAT) recently quashed an ex-parte order due to the non-service of notice and granted the assessee the opportunity of hearing. The...
![ITAT quashes Ex-parte Order due to Non-Service of Notice, grants Assessee Opportunity of Hearing [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/ITAT-ITAT-quashes-Ex-parte-Order-Ex-parte-Order-Non-Service-of-Notice-Assessee-Opportunity-of-Hearing-Notice-Assessee-Opportunity-of-Hearing-taxscan.jpg "ITAT quashes Ex-parte Order due to Non-Service of Notice, grants Assessee Opportunity of Hearing [Read Order]")
Motor Vehicles qualify as Self-Propelled Vehicles: ITAT confirms Deletion of Disallowance of Excess Claim of Depreciation [Read Order]
The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT), confirmed the deletion of disallowance of excess claim of depreciation and noted that motor vehicles qualify as self-propelled...
![Motor Vehicles qualify as Self-Propelled Vehicles: ITAT confirms Deletion of Disallowance of Excess Claim of Depreciation [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Motor-Vehicles-Self-Propelled-Vehicles-ITAT-Excess-Claim-Claim-Depreciation-Taxscan.jpg "Motor Vehicles qualify as Self-Propelled Vehicles: ITAT confirms Deletion of Disallowance of Excess Claim of Depreciation [Read Order]")
![Brought Forward Losses can be Adjusted Against Belatedly filed ITR u/s 139(3): ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Brought-Forward-Losses-Adjusted-Against-Belatedly-filed-ITR-ITAT-TAXSCAN.jpg "Brought Forward Losses can be Adjusted Against Belatedly filed ITR u/s 139(3): ITAT [Read Order]")
Unsecured Loan Taken at Higher Rate for Commercial Expediency Admissible under Section 57(iii): ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench, has recently in an appeal filed before it, held that unsecured loan taken at higher rate for commercial expediency is admissible under...
![Unsecured Loan Taken at Higher Rate for Commercial Expediency Admissible under Section 57(iii): ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Loan-Taken-Higher-Rate-for-Commercial-Expediency-Admissible-Section-57iii-ITAT-TAXSCAN.jpg "Unsecured Loan Taken at Higher Rate for Commercial Expediency Admissible under Section 57(iii): ITAT [Read Order]")
Legal Prerequisite for Reopening Beyond 4 years u/s 147 not Fulfilled: ITAT sets aside Reassessment Orders [Read Order]
The Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench, has recently in an appeal filed before it, on finding that the legal prerequisite for reopening beyond 4 years under section 147 was not...
![Legal Prerequisite for Reopening Beyond 4 years u/s 147 not Fulfilled: ITAT sets aside Reassessment Orders [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Legal-Prerequisite-ITAT-Reassessment-Orders-taxscan.jpg "Legal Prerequisite for Reopening Beyond 4 years u/s 147 not Fulfilled: ITAT sets aside Reassessment Orders [Read Order]")
Failure of AO to Examine Purchase of Land by Assessee as per Section 56(2)(vii)(b) is Prejudicial to Revenue's Interest: ITAT upholds Revision order u/s 263
The Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench, has recently, in an appeal filed before it, while upholding the revision order under Section 263, held that failure of AO to examine...
Non-cognizance of Income Tax Demand Orders and Tax Position by Old Accountant: ITAT Condones Delay of 217 Days prior to COVID Period
The Ahmedabad bench of Income Tax Appellate Tribunal (ITAT) recently while condoning the delay of 217 days prior to covid period, observed that old accountant filed the returns without consideration...
