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
![Relief to Bajaj Herbals: ITAT deletes Income Tax Addition on account of under-invoicing of Sales to sister concern [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/07/Bajaj-Herbals-ITAT-Taxscan.jpeg "Relief to Bajaj Herbals: ITAT deletes Income Tax Addition on account of under-invoicing of Sales to sister concern [Read Order]")
Relief to Bajaj Herbals: ITAT deletes Income Tax Addition on account of under-invoicing of Sales to sister concern [Read Order]
In a relief of Bajaj Herbals, the Income Tax Appellate Tribunal (ITAT), Ahmedabad deleted that addition made on account of under-invoicing of...
![Provisions relating to Deemed Dividend can’t be invoked since Advances were given to Shareholder for Business Purpose: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/07/Deemed-Dividend-ITAT-Taxscan.jpg "Provisions relating to Deemed Dividend can’t be invoked since Advances were given to Shareholder for Business Purpose: ITAT [Read Order]")
![Relief to Deloitte: Taxes paid at Maximum Marginal Rate, No Loss to Revenue for not charging Interest, rules ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/05/Deloitte-Haskins-and-Sells-Taxes-maximum-marginal-rate-loss-of-revenue-charging-interest-ITAT-Taxscan.jpg "Relief to Deloitte: Taxes paid at Maximum Marginal Rate, No Loss to Revenue for not charging Interest, rules ITAT [Read Order]")
![ITAT quashes Proceedings u/s 153C for want of Incriminating Materials [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/04/ITAT-AO-capital-gain-Taxscan.jpeg "ITAT quashes Proceedings u/s 153C for want of Incriminating Materials [Read Order]")
ITAT deletes Addition made on account of Disallowance of Deduction of Debit Note without appreciating the other facts [Read Order]
The Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench upheld the deletion of addition made on account of disallowance of deduction of debit note without appreciating the other facts. The...
![ITAT deletes Addition made on account of Disallowance of Deduction of Debit Note without appreciating the other facts [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/03/ITAT-account-of-disallowance-deduction-of-debit-note-Taxscan.jpg "ITAT deletes Addition made on account of Disallowance of Deduction of Debit Note without appreciating the other facts [Read Order]")
![ITAT: Department cannot take up a new issue while filing Cross Objection [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/02/ITAT-Department-filing-Cross-Objection-Taxscan.jpg "ITAT: Department cannot take up a new issue while filing Cross Objection [Read Order]")
Reopening is not permissible merely to seek Investigation of facts: ITAT quashes Re-Assessment Proceedings [Read Order]
The Income Tax Appellate Tribunal (ITAT), Ahmedabad bench while quashing the reassessment proceedings held that the reopening is not permissible merely to seek investigation of facts. The...
![Reopening is not permissible merely to seek Investigation of facts: ITAT quashes Re-Assessment Proceedings [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/01/investigation-of-facts-ITAT-Re-Assessment-Proceedings-Taxscan.jpg "Reopening is not permissible merely to seek Investigation of facts: ITAT quashes Re-Assessment Proceedings [Read Order]")
AO cannot invoke Section 68 merely because Explanation from Assessee was “Unsatisfactory”: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench held that Assessing Officer (AO) cannot invoke Section 68 merely because Explanation from Assessee was “Unsatisfactory”. The assessee,...
![AO cannot invoke Section 68 merely because Explanation from Assessee was “Unsatisfactory”: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/12/AO-Section-68-Assessee-Unsatisfactory-ITAT-taxscan.jpg "AO cannot invoke Section 68 merely because Explanation from Assessee was “Unsatisfactory”: ITAT [Read Order]")
Transaction can’t be regarded as colorable merely on the basis that assessee claimed Depreciation on Goodwill in Amalgamation Scheme: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench held that the transaction can not be regarded as a colorable device merely on the basis that assessee claimed depreciation on goodwill in...
![Transaction can’t be regarded as colorable merely on the basis that assessee claimed Depreciation on Goodwill in Amalgamation Scheme: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/11/Transaction-Colourable-assessee-depreciation-amalgamation-scheme-ITAT-Taxscan.jpg "Transaction can’t be regarded as colorable merely on the basis that assessee claimed Depreciation on Goodwill in Amalgamation Scheme: ITAT [Read Order]")
Deduction can be claimed under R&D for Amount incurred towards development on a mechanism to produce customised products: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench held that the deduction can be claimed under Research and Development (R&D) for Amount incurred towards development on a mechanism to...
![Deduction can be claimed under R&D for Amount incurred towards development on a mechanism to produce customised products: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/11/Deduction-ITAT-RD-claimed-customised-products-Taxscan.jpg "Deduction can be claimed under R&D for Amount incurred towards development on a mechanism to produce customised products: ITAT [Read Order]")
Domestic Transaction with AE does not constitute 'Specific Domestic Transactions': ITAT [Read Order]
The Ahmedabad bench of the Income Tax Appellate Tribunal (ITAT) has held that the domestic transactions with an Associate Enterprise (AE) would not constitute “Specific Domestic Transactions” for the...
![Domestic Transaction with AE does not constitute Specific Domestic Transactions: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/07/AE-Domestic-Transcation-ITAT-Taxscan.jpeg "Domestic Transaction with AE does not constitute Specific Domestic Transactions: ITAT [Read Order]")