ITAT
Stay updated with the latest ITAT judgments, orders, and appellate rulings impacting income tax matters in India.
![No Addition u/s 68 can be Made When No Fresh Receipt of Money During the Year under Consideration: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Money-Consideration-ITAT-taxscan.jpg "No Addition u/s 68 can be Made When No Fresh Receipt of Money During the Year under Consideration: ITAT [Read Order]")
No Addition u/s 68 can be Made When No Fresh Receipt of Money During the Year under Consideration: ITAT [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), Mumbai Bench, has recently in an appeal filed before it, held that no addition u/s 68, can be made when...
![No Exemption on Income from Sale of Non-Agricultural Land on failure to fulfil twin condition for not being a Capital Asset: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/exemption-Income-from-agricultural-land-capital-ITAT-TAXSCAN.jpg "No Exemption on Income from Sale of Non-Agricultural Land on failure to fulfil twin condition for not being a Capital Asset: ITAT [Read Order]")
![Relief to Sir Ratan Tata Trust: No Conditions can be Imposed by PCIT Under Clause 1, Section 80G (V), for Granting Registration to Trusts, rules ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Ratan-Tata-Trust-PCIT-Registration-Trusts-ITAT-taxscan.jpg "Relief to Sir Ratan Tata Trust: No Conditions can be Imposed by PCIT Under Clause 1, Section 80G (V), for Granting Registration to Trusts, rules ITAT [Read Order]")
![Relief to Novartis India: ITAT allows Tax Neutral Disallowance [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Novartis-India-ITAT-Tax-Disallowance-taxscan.jpg "Relief to Novartis India: ITAT allows Tax Neutral Disallowance [Read Order]")
![Disallowance u/s 143(1) cannot be in mechanical manner: ITAT directs to verify on deduction of TDS [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Disallowance-ITAT-deduction-TDS-taxscan.jpg "Disallowance u/s 143(1) cannot be in mechanical manner: ITAT directs to verify on deduction of TDS [Read Order]")
![Issuance of Notice u/S 143(2) Should be Within Statutorily Prescribed Time Limit: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Notice-Time-Limit-ITAT-taxscan.jpg "Issuance of Notice u/S 143(2) Should be Within Statutorily Prescribed Time Limit: ITAT [Read Order]")
![Books of Account cannot be rejected on Insignificant defect: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Books-of-account-ITAT-TAXSCAN.jpg "Books of Account cannot be rejected on Insignificant defect: ITAT [Read Order]")
Reliance on bald statement and dumb document extracted from Laptop: ITAT deletes Income Tax Addition [Read Order]
The Income Tax Appellate Tribunal (ITAT), Mumbai Bench deleted income tax disallowance as reliance was made by Assessing Officer (AO) on bald statement and dumb document extracted from laptop. The...
![Reliance on bald statement and dumb document extracted from Laptop: ITAT deletes Income Tax Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/dumb-document-Laptop-ITAT-Income-Tax-Addition-TAXSCAN.jpg "Reliance on bald statement and dumb document extracted from Laptop: ITAT deletes Income Tax Addition [Read Order]")
Exemption u/s.10(38) for Long Term Capital Gain earned on Shares claimable only on Payment made through Cheque: ITAT [Read Order]
The Income Tax Appellate Tribunal ( ITAT ) Ahmedabad Bench, has recently in an appeal filed before it, held that exemption u/s.10(38) for long term capital gain earned on shares is claimable only on...
![Exemption u/s.10(38) for Long Term Capital Gain earned on Shares claimable only on Payment made through Cheque: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Long-Term-Capital-Gain-Payment-Cheque-ITAT-taxscan.jpg "Exemption u/s.10(38) for Long Term Capital Gain earned on Shares claimable only on Payment made through Cheque: ITAT [Read Order]")
Self-Certified Copy of Documents seeking Registration of Charitable Trust under Income Tax is sufficient for Cerification under amended Rule 17A: ITAT [Read Order]
The Jaipur Bench of the Income Tax Appellate Tribunal ( ITAT ) has held that Self-certified copy of documents seeking registration of charitable trust under Section 12 AA of the Income Tax Act,1961...
![Self-Certified Copy of Documents seeking Registration of Charitable Trust under Income Tax is sufficient for Cerification under amended Rule 17A: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/documents-registration-charitable-trust-Income-Tax-amended-Rule-ITAT-taxscan.jpg "Self-Certified Copy of Documents seeking Registration of Charitable Trust under Income Tax is sufficient for Cerification under amended Rule 17A: ITAT [Read Order]")
No Subsequent Imposition of Penalty to be made Once Notice Complied and Documents Timely Filed: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Allahabad Bench, has recently, in an appeal filed before it, held that no subsequent imposition of penalty can be made once the assessee has complied with...
![No Subsequent Imposition of Penalty to be made Once Notice Complied and Documents Timely Filed: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Penalty-Notice-Documents-ITAT-TAXSCAN.jpg "No Subsequent Imposition of Penalty to be made Once Notice Complied and Documents Timely Filed: ITAT [Read Order]")