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
![S. 54 Benefit can’t be denied to a Joint Owner who made Investment for Purchase of Flat: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/08/ITAT-Taxscan.jpg "S. 54 Benefit can’t be denied to a Joint Owner who made Investment for Purchase of Flat: ITAT [Read Order]")
S. 54 Benefit can’t be denied to a Joint Owner who made Investment for Purchase of Flat: ITAT [Read Order]
The Ahmedabad bench of the Income Tax Appellate Tribunal ( ITAT ) has held that the benefit of capital gain exemption under Section 54 of the Income...
![Actual Sale Consideration shall be subjected to Tax when an Affidavit Declaration is made by Assessee: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/08/Sale-Consideration-Taxscan.jpg "Actual Sale Consideration shall be subjected to Tax when an Affidavit Declaration is made by Assessee: ITAT [Read Order]")
![Compounding Fee paid to Legal Metrology Dept is an allowable Expenditure: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/08/Compounding-Fee-Expenditure-Taxscan.jpg "Compounding Fee paid to Legal Metrology Dept is an allowable Expenditure: ITAT [Read Order]")
![Section 54 Relief not allowable when Builder returns Money for Flats Booked under Self-Finance Scheme: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/07/Section-54-Taxscan.jpg "Section 54 Relief not allowable when Builder returns Money for Flats Booked under Self-Finance Scheme: ITAT [Read Order]")
![Protection of DTAA can’t be denied Merely on Ground of Non-Furnishing of Tax Residency Certificate: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/03/Cabinet-DTAA-Taxscan.jpg "Protection of DTAA can’t be denied Merely on Ground of Non-Furnishing of Tax Residency Certificate: ITAT [Read Order]")
![No TDS since Commission Income of Foreign Agent not Taxable in India: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/09/Pure-Agent-GST-Taxscan.jpg "No TDS since Commission Income of Foreign Agent not Taxable in India: ITAT [Read Order]")
Income Transferred from Capital Fund A/c can’t be treated as ‘ Deemed Income ’ of Trust since Fund has been utilized for Specific Purpose: ITAT [Read Order]
The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) in the case of ACIT v. State Examination Board, Gandhinagar held that income transferred from the capital fund a/c cannot be treated as...
![Income Transferred from Capital Fund A/c can’t be treated as ‘ Deemed Income ’ of Trust since Fund has been utilized for Specific Purpose: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/06/Deemed-Income-Taxscan.jpg "Income Transferred from Capital Fund A/c can’t be treated as ‘ Deemed Income ’ of Trust since Fund has been utilized for Specific Purpose: ITAT [Read Order]")
Addition based on mere Statements during Survey is Invalid without Tangible Materials: ITAT [Read Order]
The ITAT Ahmedabad bench, in ‘DCIT v. M/s Real Strips Ltd, held that any additions based on mere statements during the survey are invalid without tangible materials. A survey was conducted at the...
![Addition based on mere Statements during Survey is Invalid without Tangible Materials: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/04/ITAT-Taxscan.jpg "Addition based on mere Statements during Survey is Invalid without Tangible Materials: ITAT [Read Order]")
Assessee can’t be Taxed on Undisclosed Income which is already Taxed in the hands of Partnership Firm: ITAT [Read Order]
In Maheshbhai Shantibhai Patel & Ors. vs. ITO, the Ahmedabad Bench of Income Tax Appellate Tribunal (ITAT) held that the assessee couldn’t be taxed on the undisclosed income where the undisclosed...
![Assessee can’t be Taxed on Undisclosed Income which is already Taxed in the hands of Partnership Firm: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/10/Undisclosed-Income-Taxscan.jpg "Assessee can’t be Taxed on Undisclosed Income which is already Taxed in the hands of Partnership Firm: ITAT [Read Order]")
ITAT recalls Ex-Parte Order since Tax Consultant was busy with GST Glitches and couldn’t represent Case [Read Order]
The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) in Paresh Nanubhai Shiroya vs. ITO, granted relief to the assessee by withdrawing the Ex-Parte order issued by the Tribunal by...
![ITAT recalls Ex-Parte Order since Tax Consultant was busy with GST Glitches and couldn’t represent Case [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/05/Tax-Consultant-Taxscan.jpg "ITAT recalls Ex-Parte Order since Tax Consultant was busy with GST Glitches and couldn’t represent Case [Read Order]")
Failure of Explicit Communication of Amended Trust Deed before Department, is no ground for withdrawal of its Registration, till it is Charitable: ITAT [Read Order]
While allowing the appeal filed by the Assessee Paramount Charity Trust, Ahmedabad bench of Income Tax Appellate Tribunal comprising of Judicial member Rajpal Yadav and Accountant Member Pramod Kumar...
![Failure of Explicit Communication of Amended Trust Deed before Department, is no ground for withdrawal of its Registration, till it is Charitable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/11/Trust-Taxscan.jpg "Failure of Explicit Communication of Amended Trust Deed before Department, is no ground for withdrawal of its Registration, till it is Charitable: ITAT [Read Order]")
No Penalty If Cash above Rs 20000 received from Brother and Father due to Business Exigencies: Income Tax Tribunal [Read Order]
The Ahmedabad bench of the Income Tax Appellate Tribunal (ITAT) has held that if cash was received from brother and father of the assessee to meet business exigencies, such transactions cannot be...
![No Penalty If Cash above Rs 20000 received from Brother and Father due to Business Exigencies: Income Tax Tribunal [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/11/Cash-Transactions.jpg "No Penalty If Cash above Rs 20000 received from Brother and Father due to Business Exigencies: Income Tax Tribunal [Read Order]")