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 Expenses which are in Nature of Rent Deposit cannot be Disallowed: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Interest-Expense-Rent-Deposit-ITAT-taxscan.jpg "Interest Expenses which are in Nature of Rent Deposit cannot be Disallowed: ITAT [Read Order]")
Interest Expenses which are in Nature of Rent Deposit cannot be Disallowed: ITAT [Read Order]
The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) has held that Interest expense which is in nature of rent deposit cannot be...
![Donations and Investments made for Charity and Educational Purposes are Deductible: ITAT deletes Additions [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Donations-Investments-Charity-ITAT-taxscan.jpg "Donations and Investments made for Charity and Educational Purposes are Deductible: ITAT deletes Additions [Read Order]")
![Satisfactory Evidence as to Source of Cash Deposit: ITAT deletes Income Tax Addition of 6 lakhs [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Evidence-Cash-Deposit-ITAT-Income-Tax-Addition-taxscan.jpeg "Satisfactory Evidence as to Source of Cash Deposit: ITAT deletes Income Tax Addition of 6 lakhs [Read Order]")
![Explanation as Past Savings of HUF and Members, No other Deposits during Demonetization: ITAT deletes Income Tax Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Savings-HUF-Members-Deposits-Demonetization-ITAT-Income-Tax-Addition-taxscan.jpeg "Explanation as Past Savings of HUF and Members, No other Deposits during Demonetization: ITAT deletes Income Tax Addition [Read Order]")
Revisional Jurisdiction not valid in absence of Error in Assessment Order, Claim of Deduction u/s 80P(2)(a)(i) allowable: ITAT [Read Order]
Revisional Jurisdiction not valid in absence of error in assessment order, the Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) has held claim of deduction u/s 80P(2)(a)(i) of the Income...
![Revisional Jurisdiction not valid in absence of Error in Assessment Order, Claim of Deduction u/s 80P(2)(a)(i) allowable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Revisional-Jurisdiction-Assessment-Order-Deduction-ITAT-taxscan.jpg "Revisional Jurisdiction not valid in absence of Error in Assessment Order, Claim of Deduction u/s 80P(2)(a)(i) allowable: ITAT [Read Order]")
Payment for providing Bandwidth/Telecom Services by way of IPCL amounts to Royalty: ITAT [Read Order]
The Ahmedabad Bench of the Income Tax Appellate Tribunal(ITAT) comprising Annapurna Gupta and T R Senthil Kumar has held that payment of consideration in regard to bandwidth/telecom services by way...
![Payment for providing Bandwidth/Telecom Services by way of IPCL amounts to Royalty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Payment-bandwidth-telecom-services-IPCL-amount-Royalty-ITAT-Taxscan.jpg "Payment for providing Bandwidth/Telecom Services by way of IPCL amounts to Royalty: ITAT [Read Order]")
![Premium on Forward Exchange Contracts can be Deducted as Expense: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Premium-exchange-contracts-ITAT-taxscan.jpeg "Premium on Forward Exchange Contracts can be Deducted as Expense: ITAT [Read Order]")
![No Payment made above Purchase Price of Asset: ITAT deletes Penalty u/s 271(1)(c) [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/payment-purchase-price-of-asset-ITAT-Penalty-taxscan.jpg "No Payment made above Purchase Price of Asset: ITAT deletes Penalty u/s 271(1)(c) [Read Order]")
Addition u/s 68 on Assessee Company not sustainable when the onus was discharged with sufficient evidence: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT) Ahmedabad bench held that addition under section 68 of the Income Tax Act,1961 on the assessee company is not sustainable when the onus was discharged with...
![Addition u/s 68 on Assessee Company not sustainable when the onus was discharged with sufficient evidence: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Addition-assessee-sufficient-evidence-ITAT-taxscan.jpeg "Addition u/s 68 on Assessee Company not sustainable when the onus was discharged with sufficient evidence: ITAT [Read Order]")
No Information available with respect to Subsequent Recovery of Bad Debts: ITAT sustains Disallowances of Bad Debt written off for Rupees Twenty Lakhs
The Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench sustained disallowances of bad debt written off for Rupees Twenty Lakhs as there was No information available with respect to subsequent...
Loan received represents Unexplained Cash Loan Credit Books of Accounts: ITAT deletes Addition of Rs 1 Crore [Read Order]
The Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench deleted addition of Rupees One Crore as Loan received represents unexplained cash loan credit books of accounts. The only issue raised by...
![Loan received represents Unexplained Cash Loan Credit Books of Accounts: ITAT deletes Addition of Rs 1 Crore [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Cash-Loan-Books-of-Accounts-ITAT-taxscan.jpeg "Loan received represents Unexplained Cash Loan Credit Books of Accounts: ITAT deletes Addition of Rs 1 Crore [Read Order]")