ITAT
Stay updated with the latest ITAT judgments, orders, and appellate rulings impacting income tax matters in India.
![Interest on Income Tax Refund not connected with PE, Taxable under India Malaysia DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Income-Tax-Interest-on-Income-Tax-Refund-PE-India-Malaysia-DTAA-ITAT-taxscan.jpg "Interest on Income Tax Refund not connected with PE, Taxable under India Malaysia DTAA: ITAT [Read Order]")
Interest on Income Tax Refund not connected with PE, Taxable under India Malaysia DTAA: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Mumbai Bench held that Interest on income tax refund not connected with Permanent Establishment (PE),...
![Amount Received as Compensation for Pre-closure of BOT projects is Capital Receipt: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Amount-Compensation-BOT-projects-Capital-Receipt-ITAT-Taxscan.jpg "Amount Received as Compensation for Pre-closure of BOT projects is Capital Receipt: ITAT [Read Order]")
![Expenditure incurs for CSR is Allowable for Deduction u/s 37 of Income Tax Act: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Expenditure-incurs-for-CSR-is-Allowable-for-Deduction-us-37-of-Income-Tax-Act-Delhi-HC-TAXSCAN.jpg "Expenditure incurs for CSR is Allowable for Deduction u/s 37 of Income Tax Act: Delhi HC [Read Order]")
![Repairs and Maintenance Expenditure in Rented Showroom and Workshop amounts to Revenue Expenditure, can allow Disallowance u/s 30(a )(i): ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Repairs-and-Maintenance-Rented-Showroom-Workshop-Revenue-Expenditure-Repairs-Maintenance-taxscan.jpg "Repairs and Maintenance Expenditure in Rented Showroom and Workshop amounts to Revenue Expenditure, can allow Disallowance u/s 30(a )(i): ITAT [Read Order]")
![IHC is part of Income from Operation of Ships in International Traffic under India- France DTAA, not Taxable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/IHC-Income-Income-from-Operation-Ships-International-Traffic-India-France-DTAA-DTAA-taxable-ITAT-Taxscan.jpg "IHC is part of Income from Operation of Ships in International Traffic under India- France DTAA, not Taxable: ITAT [Read Order]")
Notional Income from Interest-Free Loans is not taxable in the absence of a specific provision in the Income Tax Act: ITAT [Read Order]
The Rajkot bench of the Income Tax Appellate Tribunal( ITAT ) has held that notional income from interest-free loans is not taxable in the absence of a specific provision in the Income Tax Act, 1961....
![Notional Income from Interest-Free Loans is not taxable in the absence of a specific provision in the Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Notional-Income-Income-Interest-Free-Loans-Interest-Loans-taxable-Income-Tax-Act-Income-Tax-Tax-ITAT-Taxscan.jpg "Notional Income from Interest-Free Loans is not taxable in the absence of a specific provision in the Income Tax Act: ITAT [Read Order]")
Charges of Clandestine Removal cannot be Confirmed without Corroborative Evidence, No Addition under VAT: ITAT [Read Order]
The Pune bench of the Income Tax Appellate Tribunal (ITAT) has held that addition under VAT is not sustainable when the charges of clandestine removal cannot be confirmed without corroborative...
![Charges of Clandestine Removal cannot be Confirmed without Corroborative Evidence, No Addition under VAT: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Charges-Of-Clandestine-Removal-Corroborative-Evidence-Addition-VAT-ITAT-Taxscan.jpg "Charges of Clandestine Removal cannot be Confirmed without Corroborative Evidence, No Addition under VAT: ITAT [Read Order]")
Relief to Jindal India: ITAT treats Incentives under West Bengal Incentives Scheme as 'Capital Receipts', not Taxable [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), New Delhi Bench granted relief to M/s. Jindal (India) Ltd, the appellant by holding that incentives paid under West Bengal Incentives Scheme are to be...
![Relief to Jindal India: ITAT treats Incentives under West Bengal Incentives Scheme as Capital Receipts, not Taxable [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Jindal-India-ITAT-Incentives-West-Bengal-Incentives-Scheme-Capital-Receipts-Taxable-ITAT-treats-Incentives-Taxscan.jpg "Relief to Jindal India: ITAT treats Incentives under West Bengal Incentives Scheme as Capital Receipts, not Taxable [Read Order]")
Amount received by Adobe from Supply of Software and Automated Services not Taxable in India When Profit not attributed to PE: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal( ITAT ) has held that amount received by Adobe from the supply of software and automated services is not taxable in India when profit is not...
![Amount received by Adobe from Supply of Software and Automated Services not Taxable in India When Profit not attributed to PE: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Adobe-Software-supply-Automated-Services-Taxable-ITAT-taxscan.jpg "Amount received by Adobe from Supply of Software and Automated Services not Taxable in India When Profit not attributed to PE: ITAT [Read Order]")
Charging Patients at Market Rates: ITAT denies Income Tax Exemptions to Fernandez Foundation [Read Order]
In a recent ruling, the Hyderabad Bench of Income Tax Appellate Tribunal (ITAT) chaired by Rama Kanta Pande, Accountant Member and Laliet Kumar, Judicial Member held that the ruling of Commissioner...
![Charging Patients at Market Rates: ITAT denies Income Tax Exemptions to Fernandez Foundation [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/ITAT-Income-Tax-Exemptions-Fernandez-Foundation-Income-Tax-Exemptions-to-Fernandez-Foundation-taxscan.jpg "Charging Patients at Market Rates: ITAT denies Income Tax Exemptions to Fernandez Foundation [Read Order]")
AO bound to refer to TPO for Computation of Domestic specified Transactions: ITAT rules in favour of Zydus Healthcare [Read Order]
In as significant case of Zydus Healthcare, the Kolkata bench of the Income Tax Appellate Tribunal (ITAT) has held that AO is bound to refer to TPO for computation of domestic specified transactions....
![AO bound to refer to TPO for Computation of Domestic specified Transactions: ITAT rules in favour of Zydus Healthcare [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/TPO-Domestic-specified-Transactions-Zydus-Healthcare-taxscan.jpg "AO bound to refer to TPO for Computation of Domestic specified Transactions: ITAT rules in favour of Zydus Healthcare [Read Order]")