ITAT
Stay updated with the latest ITAT judgments, orders, and appellate rulings impacting income tax matters in India.
![Brokerage not part of Income unless Received: ITAT deletes Income Tax Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Brokerage-Income-ITAT-incometax-taxscan.jpg "Brokerage not part of Income unless Received: ITAT deletes Income Tax Addition [Read Order]")
Brokerage not part of Income unless Received: ITAT deletes Income Tax Addition [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) has deleted the addition holding that the brokerage would not be treated as income...
![Assessing Officer cant invoke jurisdiction u/s 153C and Seize material belonging to a Third Party before 1-6-2015: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Assessing-Officer-Seize-material-ITAT-jurisdiction-Income-Tax-taxscan.jpg "Assessing Officer cant invoke jurisdiction u/s 153C and Seize material belonging to a Third Party before 1-6-2015: ITAT [Read Order]")
![Property transferred to Mother for Rs. 5 Lakhs not Gift, Taxable as Capital Gain: ITAT Orders to Apply S. 50C [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Property-transferred-Mother-for-Rs.-5-Lakhs-Not-Gift-Taxable-Capital-Gain-ITAT-Taxscan.jpg "Property transferred to Mother for Rs. 5 Lakhs not Gift, Taxable as Capital Gain: ITAT Orders to Apply S. 50C [Read Order]")
![Production of Proof for Cash deposit during Demonetization: ITAT deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Production-Proof-Cash-deposit-deposit-Demonetization-Cash-taxscan-.jpg "Production of Proof for Cash deposit during Demonetization: ITAT deletes Addition [Read Order]")
![Relief to Reebok India: ITAT quashes Assessment order barred by Limitation [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/ITAT-Reebok-India-assessment-order-assessment-Taxscan.jpg "Relief to Reebok India: ITAT quashes Assessment order barred by Limitation [Read Order]")
![Forfeited Commission Expenses cannot be disallowed If TDS is Paid: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Forfeited-Commission-Expenses-Forfeited-Commission-Commission-Expenses-TDS-ITAT-taxscan.jpg "Forfeited Commission Expenses cannot be disallowed If TDS is Paid: ITAT [Read Order]")
Stamp Duty Value to be considered If Date of Agreement and Registration is different: ITAT [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), Mumbai Bench held that as per the provisions of Section 56(2)(vii)(b) of the Income Tax Act, 1961 if the date of agreement fixing the consideration and...
![Stamp Duty Value to be considered If Date of Agreement and Registration is different: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Stamp-Duty-Value-Agreement-Registration-ITAT-Taxscan.jpg "Stamp Duty Value to be considered If Date of Agreement and Registration is different: ITAT [Read Order]")
No Evidence to Prove Nature and Source of Property: ITAT upholds Income Addition u/s 69 A [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has upheld that income addition under section 69 of the Income Tax Act,1961 in the absence of evidence to prove the nature and source of...
![No Evidence to Prove Nature and Source of Property: ITAT upholds Income Addition u/s 69 A [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/No-Evidence-Nature-and-Source-Property-ITAT-Income-Addition-us-69-A-Taxscan.jpg "No Evidence to Prove Nature and Source of Property: ITAT upholds Income Addition u/s 69 A [Read Order]")
Advertisement Expenses incurred at the Time of Installation of Additional Machinery will result in an enduring benefit, allowable as Revenue Expenditure: ITAT [Read Order]
The Ahmedabad bench of the Income Tax Appellate Tribunal ( ITAT ) has held that the advertisement expenses incurred at the time of installation of additional machinery will result in an enduring...
![Advertisement Expenses incurred at the Time of Installation of Additional Machinery will result in an enduring benefit, allowable as Revenue Expenditure: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Advertisement-Expenses-Advertisement-Expenses-incurred-Additional-Machinery-enduring-benefit-benefit-Revenue-Expenditure-ITAT-Taxscan.jpg "Advertisement Expenses incurred at the Time of Installation of Additional Machinery will result in an enduring benefit, allowable as Revenue Expenditure: ITAT [Read Order]")
No Profits attributable to PE if it records a Global Net Loss: Delhi HC grants relief to Nokia [Read Order]
In a recent judgment pronounced by Delhi High Court, chaired by Justice Rajiv Shakedhar and Justice Tara Vitasta Ganju, upheld the decision of the Income Tax Appellate Tribunal (ITAT) that the...
![No Profits attributable to PE if it records a Global Net Loss: Delhi HC grants relief to Nokia [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Global-Net-Loss-Delhi-High-Court-PE-Permanent-Establishment-Nokia-relief-to-Nokia-taxscan-.jpg "No Profits attributable to PE if it records a Global Net Loss: Delhi HC grants relief to Nokia [Read Order]")