ITAT
Stay updated with the latest ITAT judgments, orders, and appellate rulings impacting income tax matters in India.
![Addition u/s 43CA on absence of Evidence for Receipt of Money in addition to Sale Consideration is invalid: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/absence-of-evidence-receipt-of-money-ITAT-taxscan.jpg "Addition u/s 43CA on absence of Evidence for Receipt of Money in addition to Sale Consideration is invalid: ITAT [Read Order]")
Addition u/s 43CA on absence of Evidence for Receipt of Money in addition to Sale Consideration is invalid: ITAT [Read Order]
Income Tax Appellate Tribunal (ITAT), New Delhi held that Addition u/s 43CA on absence of evidence for receipt of money in addition to sale...
![TDS Credit should be Allowed when Assessee has offered income relating to said TDS: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/TDS-TDS-Credit-income-ITAT-taxscan-.jpg "TDS Credit should be Allowed when Assessee has offered income relating to said TDS: ITAT [Read Order]")
![Income from Centralized Services by Startwood Hotel from Indian Customers not FTS: Delhi HC dismisses Dept’s Plea [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Income-Centralized-Services-Startwood-Hotel-Indian-Customers-FTS-Delhi-HC-Depts-Plea-taxscan.jpg "Income from Centralized Services by Startwood Hotel from Indian Customers not FTS: Delhi HC dismisses Dept’s Plea [Read Order]")
![Cash Gifts during Marriage is Customary in India: ITAT deletes Addition Including Demonetized Notes received as Marriage Gift [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Cash-Gifts-Cash-Gifts-during-Marriage-ITAT-Marriage-Gift-taxscan-taxnews.jpg "Cash Gifts during Marriage is Customary in India: ITAT deletes Addition Including Demonetized Notes received as Marriage Gift [Read Order]")
![Cash Deposit of Demonetized Notes Not Legally Prohibited till 31st December 2016: ITAT Deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Cash-Deposit-of-Demonetized-Notes-Cash-Deposit-Demonetized-Notes-ITAT-taxscan-taxnews.jpg "Cash Deposit of Demonetized Notes Not Legally Prohibited till 31st December 2016: ITAT Deletes Addition [Read Order]")
ITAT remands back matter to consider pending DVO Report to calculate income from Sale of Land [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), Kolkata Bench remanded back matter to consider pending District Valuation Officer (DVO) Report to calculate income from sale of land. The assessee, M/s....
![ITAT remands back matter to consider pending DVO Report to calculate income from Sale of Land [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/ITAT-DVO-Report-income-from-sale-of-land-income-sale-of-land-DVO-taxscan-taxnews.jpg "ITAT remands back matter to consider pending DVO Report to calculate income from Sale of Land [Read Order]")
ICAI challenges ITAT Rule mandating 25 Years of Experience to Chartered Accountants to be Appointed as Member: Supreme Court issues Notice [Read Order]
While considering a petition by the Institute of Chartered Accountants of India (ICAI) challenging the eligibility criteria of an accountant member appointed to the Income-tax Appellate Tribunal...
![ICAI challenges ITAT Rule mandating 25 Years of Experience to Chartered Accountants to be Appointed as Member: Supreme Court issues Notice [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/ICAI-ITAT-Rule-mandating-25-Years-of-Experience-Chartered-Accountants-Supreme-Court-Notice-Taxscan.jpg "ICAI challenges ITAT Rule mandating 25 Years of Experience to Chartered Accountants to be Appointed as Member: Supreme Court issues Notice [Read Order]")
Profits from Transport of Air Passengers to be taxed in Contracting State as per Indo Bhutan DTAA: ITAT [Read Order]
The Kolkata Bench of the Income Tax Appellate Tribunal ( ITAT ), held that Profits from transport of air passengers to be taxed in contracting state as per Indo Bhutan Double Taxation Avoidance...
![Profits from Transport of Air Passengers to be taxed in Contracting State as per Indo Bhutan DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Profits-Transport-Air-Passengers-Profits-from-Transport-of-Air-Passengers-taxed-DTAA-Indo-Bhutan-DTAA-ITAT-taxscan.jpg "Profits from Transport of Air Passengers to be taxed in Contracting State as per Indo Bhutan DTAA: ITAT [Read Order]")
![No Proper Verification of records by AO: ITAT deletes Addition on Sub-Contract Expenses [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/records-Verification-of-records-AO-ITAT-Sub-Contract-Expenses-taxscan.jpg "No Proper Verification of records by AO: ITAT deletes Addition on Sub-Contract Expenses [Read Order]")
Relief to Mahindra, Provision for Warranty Calculated on Scientific Basis is allowable as a deduction: ITAT [Read Order]
In a recent, case of Mahindra, the Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has held that Provision for Warranty Calculated on Scientific Basis is allowable as a deduction. ...
![Relief to Mahindra, Provision for Warranty Calculated on Scientific Basis is allowable as a deduction: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Mahindra-Warranty-Calculated-on-Scientific-Basis-deduction-ITAT.jpg "Relief to Mahindra, Provision for Warranty Calculated on Scientific Basis is allowable as a deduction: ITAT [Read Order]")
Once Exemption claimed on LTCG by Co-Owner has been accepted, then Capital Gain Exemption u/s 54 allowable for assessee: ITAT [Read Order]
The Ahmedabad Bench of the Income Tax Appellate Tribunal ( ITAT ) has held that when exemption claimed on Long Term Capital Gain (LTCG) by a co-owner has been accepted, then Capital Gain Exemption...
![Once Exemption claimed on LTCG by Co-Owner has been accepted, then Capital Gain Exemption u/s 54 allowable for assessee: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/claimed-LTCG-co-owner-Capital-Gain-Exemption-ITAT-taxscan.jpg "Once Exemption claimed on LTCG by Co-Owner has been accepted, then Capital Gain Exemption u/s 54 allowable for assessee: ITAT [Read Order]")
Provision prescribing Time limit for TDS Return not applicable to Non-Residents: ITAT grants relief to Allscripts India [Read Order]
The Income Tax Appellate Tribunal ( ITAT ) Ahmadabad Bench recently in an appeal filed before it held that provision prescribing the time limit for Tax Deducted at Source ( TDS ) is not applicable to...
![Provision prescribing Time limit for TDS Return not applicable to Non-Residents: ITAT grants relief to Allscripts India [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/TDS-Return-Non-Residents-ITAT-Allscripts-India-taxscan.jpg "Provision prescribing Time limit for TDS Return not applicable to Non-Residents: ITAT grants relief to Allscripts India [Read Order]")