ITAT
Stay updated with the latest ITAT judgments, orders, and appellate rulings impacting income tax matters in India.
![Addition cannot be Solely Based on Statement of Director of Company during Survey without Independent Finding by AO: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Addition-Statement-Director-of-Company-Survey-AO-ITAT-Taxscan.jpg "Addition cannot be Solely Based on Statement of Director of Company during Survey without Independent Finding by AO: ITAT [Read Order]")
Addition cannot be Solely Based on Statement of Director of Company during Survey without Independent Finding by AO: ITAT [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), Ahmedabad, has recently while deciding the appeals filed before it, held that addition cannot be made...
![Mistakes must be Expected during Migration from Physical Hearing to Faceless: ITAT Imposes Cost of Rs. 25,000 on Assessee for Restoration of Ex-Parte Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Physical-Hearing-Faceless-Physical-Hearing-to-Faceless-ITAT-Ex-Parte-Order-Restoration-taxscan.jpg "Mistakes must be Expected during Migration from Physical Hearing to Faceless: ITAT Imposes Cost of Rs. 25,000 on Assessee for Restoration of Ex-Parte Order [Read Order]")
![Addition of Deemed Rent cannot be made in respect of a Non-Habitable Residential Flat: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Deemed-Rent-Residential-Flat-ITAT-Income-Tax-Tax-taxscan.jpg "Addition of Deemed Rent cannot be made in respect of a Non-Habitable Residential Flat: ITAT [Read Order]")
![Tax Department cannot Swallow Tax paid by Assessee and Deny Credit of Tax Deducted: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Tax-Department-Tax-paid-Assessee-Credit-of-Tax-Deducted-Tax-Deducted-ITAT-Taxscan.jpg "Tax Department cannot Swallow Tax paid by Assessee and Deny Credit of Tax Deducted: ITAT [Read Order]")
![Registration of Charitable Trust cannot be Cancelled with Retrospective Effect: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Registration-Registration-of-Charitable-Trust-Retrospective-Effect-ITAT-Taxscan.jpg "Registration of Charitable Trust cannot be Cancelled with Retrospective Effect: ITAT [Read Order]")
![Education Cess is Not Allowable as Expenditure u/s 37 of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Education-Cess-Expenditure-Income-Tax-Act-Taxscan.jpg "Education Cess is Not Allowable as Expenditure u/s 37 of Income Tax Act: ITAT [Read Order]")
Provision for Capital Gain Exemption u/s 54F are Beneficial Provision, Substantial Compliance would Entitle Assessee to Claim Full Deduction: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Chennai Bench, has recently, in an appeal filed before it, held that the provision for capital gain exemption u/s 54F is the beneficial provision, and hence...
![Provision for Capital Gain Exemption u/s 54F are Beneficial Provision, Substantial Compliance would Entitle Assessee to Claim Full Deduction: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Capital-Gain-Exemption-Beneficial-Provision-Substantial-Compliance-Assessee-Full-Deduction-Deduction-ITAT-Taxscan.jpg "Provision for Capital Gain Exemption u/s 54F are Beneficial Provision, Substantial Compliance would Entitle Assessee to Claim Full Deduction: ITAT [Read Order]")
![PoA Holder is Not Owner’ of the Property, No Capital Gain Tax: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/PoA-Holder-Owner-Property-Capital-Gain-Tax-ITAT-Taxscan.jpg "PoA Holder is Not Owner’ of the Property, No Capital Gain Tax: ITAT [Read Order]")
Failure to Satisfy Condition of Advancement of Any Other Object of General Public Utility Curbs to Avail Benefit of Exemption u/s 11: ITAT [Read Order]
The Pune bench of the Income Tax Appellate Tribunal ( ITAT ) has held that failure to satisfy the condition of advancement of any other object of general public utility curbs to avail the benefit of...
![Failure to Satisfy Condition of Advancement of Any Other Object of General Public Utility Curbs to Avail Benefit of Exemption u/s 11: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Condition-of-Advancement-Object-of-General-Public-Utility-Curbs-General-Public-Utility-Curbs-Benefit-of-Exemption-Exemption-ITAT-Taxscan.jpg "Failure to Satisfy Condition of Advancement of Any Other Object of General Public Utility Curbs to Avail Benefit of Exemption u/s 11: ITAT [Read Order]")
Online Filing of Appeal by Foreign National Failed Due to Not Having Aadhaar: ITAT Grants Relief to Assessee [Read Order]
The Income Tax Appellate Tribunal (ITAT), Dehradun Bench, has recently, in an appeal filed before it, granted relief to an assessee, in a case where the online filing of appeal by a foreign national...
![Online Filing of Appeal by Foreign National Failed Due to Not Having Aadhaar: ITAT Grants Relief to Assessee [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Online-Filing-of-Appeal-Filing-of-Appeal-Appeal-Foreign-National-Aadhaar-ITAT-Assessee-Taxscan.jpg "Online Filing of Appeal by Foreign National Failed Due to Not Having Aadhaar: ITAT Grants Relief to Assessee [Read Order]")
![ITAT Confirms Addition in respect of Commission Earned from 54 Paper Companies [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/ITAT-Addition-Commission-Paper-Companies-Taxscan.jpg "ITAT Confirms Addition in respect of Commission Earned from 54 Paper Companies [Read Order]")
Cash Deposit during Demonetization: ITAT Partially Upholds Addition in the Absence of Statement of Affairs for justifying Closing Cash Balance [Read Order]
Bangalore bench of Income Tax Appellate Tribunal ( ITAT ) partially upholds the addition in the absence of statement of affairs for justifying the closing cash balance. The assessee filed a return...
![Cash Deposit during Demonetization: ITAT Partially Upholds Addition in the Absence of Statement of Affairs for justifying Closing Cash Balance [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Cash-Deposit-Demonetization-ITAT-Cash-Balance-Taxscan.jpg "Cash Deposit during Demonetization: ITAT Partially Upholds Addition in the Absence of Statement of Affairs for justifying Closing Cash Balance [Read Order]")