ITAT
Stay updated with the latest ITAT judgments, orders, and appellate rulings impacting income tax matters in India.
![No Disallowance u/s 269SS when disallowance already made on Payments for Construction Contract, Penalty u/s 271 D not leviable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/disallowance-disallowance-on-Payments-Payments-Payments-for-Construction-Contract-Penalty-ITAT-taxscan.jpg "No Disallowance u/s 269SS when disallowance already made on Payments for Construction Contract, Penalty u/s 271 D not leviable: ITAT [Read Order]")
No Disallowance u/s 269SS when disallowance already made on Payments for Construction Contract, Penalty u/s 271 D not leviable: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has held that No disallowance u/s 269SS when disallowance has already been made on...
![Agricultural Activity carried out and Agricultural Income declared, Sale not taxable as Capital Gains: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Agricultural-Activity-Agricultural-Income-Sale-Capital-Gains-ITAT-taxscan.jpg "Agricultural Activity carried out and Agricultural Income declared, Sale not taxable as Capital Gains: ITAT [Read Order]")
![HUF Partitioned on Date of Assessment Order: ITAT quashes Proceedings [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/HUF-Date-of-Assessment-Order-ITAT-Proceedings.jpg "HUF Partitioned on Date of Assessment Order: ITAT quashes Proceedings [Read Order]")
![Rental Income from Installation of IBS tower is Income from House Property: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Rental-Income-Income-Installation-of-IBS-tower-IBS-tower-IBS-House-Property-ITAT-Income-from-House-Property-Taxscan.jpg "Rental Income from Installation of IBS tower is Income from House Property: ITAT [Read Order]")
![Income Tax Addition u/s 69A cant be based on Doubt: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Income-Tax-Addition-Income-Tax-Tax-ITAT-Taxscan.jpg "Income Tax Addition u/s 69A cant be based on Doubt: ITAT [Read Order]")
![TDS Credit allowable when Income offered to Tax relating to said TDS: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/TDS-Credit-TDS-Income-Tax-ITAT-taxscan.jpg "TDS Credit allowable when Income offered to Tax relating to said TDS: ITAT [Read Order]")
Making Incorrect Deduction not amount to Furnishing Inaccurate Particulars u/s 271 (1)(c): ITAT deletes Penalty [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), Delhi Bench deleted the penalty as incorrect deduction does not amount to furnishing inaccurate particulars under Section 271(1)(c) of the Income Tax Act,...
![Making Incorrect Deduction not amount to Furnishing Inaccurate Particulars u/s 271 (1)(c): ITAT deletes Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/ITAT-deletes-Penalty-ITAT-Penalty-Deduction-Taxscan.jpg "Making Incorrect Deduction not amount to Furnishing Inaccurate Particulars u/s 271 (1)(c): ITAT deletes Penalty [Read Order]")
Verification of Cash Deposits without considering Repayment and Submissions of Assessee: ITAT cancels Confirmation of Additions [Read Order]
The Income Tax Appellate Tribunal (ITAT), Ahmedabad bench cancelled the confirmation of additional amount without verifying the repayment and submission of the assessee in case of Cash deposit. ...
![Verification of Cash Deposits without considering Repayment and Submissions of Assessee: ITAT cancels Confirmation of Additions [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Cash-Deposit-Verification-of-Cash-Deposits-Repayment-Submissions-of-Assessee-ITAT-taxscan.jpg "Verification of Cash Deposits without considering Repayment and Submissions of Assessee: ITAT cancels Confirmation of Additions [Read Order]")
![Assessee not Liable for Non-Compliance of the Deductor: ITAT allows TDS Credit [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Non-Compliance-Deductor-ITAT-TDS-Credit-TDS-Taxscan.jpg "Assessee not Liable for Non-Compliance of the Deductor: ITAT allows TDS Credit [Read Order]")
![Mere Making of a Wrong Claim would not attract Income Tax Penalty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Income-Tax-Income-Tax-Penalty-ITAT-taxscan.jpg "Mere Making of a Wrong Claim would not attract Income Tax Penalty: ITAT [Read Order]")
One percentage Disallowance is reasonable on Fraudulent Capital Gain obtained by Manipulating Stock Broker: ITAT [Read Order]
The Pune bench of Income Tax Appellate Tribunal ( ITAT ) has held that one percentage disallowance is reasonable on fraudulent Capital gain obtained by manipulating stock broker Dineshkumar R....
![One percentage Disallowance is reasonable on Fraudulent Capital Gain obtained by Manipulating Stock Broker: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Fraudulent-Capital-Gain-Capital-Gain-Fraudulent-Manipulating-Stock-Broker-Stock-Broker-ITAT-taxscan.jpg "One percentage Disallowance is reasonable on Fraudulent Capital Gain obtained by Manipulating Stock Broker: ITAT [Read Order]")
Section 115BBE of Income Tax Act not to be triggered by modifying premise of revisional directions: ITAT [Read Order]
A Division Bench of the Income Tax Appellate Tribunal ( ITAT ), Delhi held that Section 115BBE of Income Tax Act, 1961 not to be triggered by modifying premise of revisional directions. The...
![Section 115BBE of Income Tax Act not to be triggered by modifying premise of revisional directions: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Income-Tax-Act-Income-Tax-Tax-revisional-directions-ITAT-taxscan.jpg "Section 115BBE of Income Tax Act not to be triggered by modifying premise of revisional directions: ITAT [Read Order]")