ITAT
Stay updated with the latest ITAT judgments, orders, and appellate rulings impacting income tax matters in India.
![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]")
Relief to Reebok India: ITAT quashes Assessment order barred by Limitation [Read Order]
“Wherever the Parliament / Legislature wanted to make provisions applicable retrospectively, it has been so provided.” The New Delhi Bench of the...
![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]](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]](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]](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]")
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), taxable under India Malaysia Double Taxation Avoidance...
![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]")
![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]
The Division Bench of Delhi High Court comprising of Justice Rajiv Shakdher and Justice Tara Vitasta Ganju, in a recent ruling, held that the expenditure incurred for Corporate Social Responsibility...
![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]
The Pune bench of the Income Tax Appellate Tribunal ( ITAT ) has held that repairs and maintenance expenditure in rented showrooms and workshop amounts to revenue expenditure and can allow...
![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]
The Mumbai Bench of the Income Tax Appellate Tribunal ( ITAT ), held that Inland Haulage Charges (IHC) is part of income from operation of ships in International Traffic under India- France Double...
![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]")