ITAT
Stay updated with the latest ITAT judgments, orders, and appellate rulings impacting income tax matters in India.
![Business support services is not ‘Technical service’ as ‘make available’ clause not satisfied under DTAA: ITAT deletes addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Business-support-services-services-Business-Technical-service-DTAA-ITAT-taxscan.jpg "Business support services is not ‘Technical service’ as ‘make available’ clause not satisfied under DTAA: ITAT deletes addition [Read Order]")
Business support services is not ‘Technical service’ as ‘make available’ clause not satisfied under DTAA: ITAT deletes addition [Read Order]
The Mumbai bench of Income Tax Appellate Tribunal ( ITAT ) deleted the addition made by the Assessing Officer (AO) stating addition made on account...
![Company cannot have “Salary Income”: ITAT deletes Addition by NFAC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Company-Salary-Income-Salary-Income-ITAT-NFAC-taxscan.jpg "Company cannot have “Salary Income”: ITAT deletes Addition by NFAC [Read Order]")
![Income earned by Builder from letting out of Property is assessable under head of Income from Business when objective in MOA is letting out of Property: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Income-Builder-property-Income-from-Business-MOA-letting-out-of-Property-ITAT-taxscan.jpg "Income earned by Builder from letting out of Property is assessable under head of Income from Business when objective in MOA is letting out of Property: ITAT [Read Order]")
![PCIT cannot order conditional approval u/s 80G: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/PCIT-approval-ITAT-taxscan.jpg "PCIT cannot order conditional approval u/s 80G: ITAT [Read Order]")
![Deemed Dividend Taxable in the hands of Individual Director, Not Firm: Orissa HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Deemed-Dividend-Individual-Director-Orissa-High-Court-taxscan.jpg "Deemed Dividend Taxable in the hands of Individual Director, Not Firm: Orissa HC [Read Order]")
Relief to Infosys: ITAT directs to delete Income Tax Addition of SEZ Book Profits u/s. 115JB [Read Order]
The Bangalore Bench of the Income Tax Appellate Tribunal (ITAT), directed the Assessing Officer (AO) to delete addition of Special Economic Zone (SEZ) book profits under Section 115JB of the Income...
![Relief to Infosys: ITAT directs to delete Income Tax Addition of SEZ Book Profits u/s. 115JB [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Infosys-ITAT-Income-Tax-Addition-of-SEZ-Book-Profits-Income-Tax-Addition-Income-Tax-taxscan.jpg "Relief to Infosys: ITAT directs to delete Income Tax Addition of SEZ Book Profits u/s. 115JB [Read Order]")
![No Disallowance u/s 40(a)(ia) in absence of TDS Deduction on Purchase of Trade items: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/TDS-Deduction-TDS-Deduction-Trade-ITAT-taxscan.png "No Disallowance u/s 40(a)(ia) in absence of TDS Deduction on Purchase of Trade items: ITAT [Read Order]")
![Re-Assessment cannot be based on “Reason to Suspect”: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Re-Assessment-ITAT-Taxscan.jpg "Re-Assessment cannot be based on “Reason to Suspect”: ITAT [Read Order]")
Order passed by TPO u/s 92CA(3A) on 30 May 2014 is barred by limitation: ITAT deletes Transfer Pricing Adjustment [Read Order]
The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) has held that the Order passed by TPO under section 92CA(3A) of the Income Tax Act,1961 on 30 May 2014 is barred by limitation and deleted...
![Order passed by TPO u/s 92CA(3A) on 30 May 2014 is barred by limitation: ITAT deletes Transfer Pricing Adjustment [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Order-TPO-ITAT-Transfer-pricing-Adjustment-taxscan.jpg "Order passed by TPO u/s 92CA(3A) on 30 May 2014 is barred by limitation: ITAT deletes Transfer Pricing Adjustment [Read Order]")
ITAT deletes Addition u/s 68B of IT Act on Unexplained Investment: Gujarat HC issues Returnable Notice for Final dispose [Read Order]
The Gujarat High Court issued a returnable notice for final disposal of the deletion of the addition made by the Appellate Tribunal under section 68B of Income Tax Act, 1961 on Unexplained...
![ITAT deletes Addition u/s 68B of IT Act on Unexplained Investment: Gujarat HC issues Returnable Notice for Final dispose [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/ITAT-Income-Tax-Act-Income-Tax-Tax-Unexplained-Investment-Investment-Gujarat-High-Court-Returnable-Notice-Notice-taxscan.jpg "ITAT deletes Addition u/s 68B of IT Act on Unexplained Investment: Gujarat HC issues Returnable Notice for Final dispose [Read Order]")
![Approval u/s 10(23C) cannot be revoked when objects of Society have remained same: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/ITAT-Income-Tax-objects-of-Society-Approval-taxscan-.jpg "Approval u/s 10(23C) cannot be revoked when objects of Society have remained same: ITAT [Read Order]")
![Jurisdiction comes first, not PAN: Bombay HC validates the order of ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Jurisdiction-PAN-Bombay-High-Court-ITAT-taxscan.jpg "Jurisdiction comes first, not PAN: Bombay HC validates the order of ITAT [Read Order]")