ITAT
Stay updated with the latest ITAT judgments, orders, and appellate rulings impacting income tax matters in India.
![Leasing Land for conducting Research on Hybrid varieties does not amount to Contract Farming, not Taxable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Leasing-Land-Land-Contract-Farming-ITAT-taxscan.jpg "Leasing Land for conducting Research on Hybrid varieties does not amount to Contract Farming, not Taxable: ITAT [Read Order]")
Leasing Land for conducting Research on Hybrid varieties does not amount to Contract Farming, not Taxable: ITAT [Read Order]
The Hyderabad Bench of the Income Tax Appellate Tribunal (ITAT) has held that Leasing land for conducting research on hybrid varieties does not...
![Foreign Exchange Gain on Acquisition of Fixed Assets is allowable as Deduction as per Section 43A: ITAT grants relief to Vi [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Foreign-Exchange-Gain-Fixed-Assets-Deduction-ITAT-Vi-ITAT-grants-relief-to-Vi-Income-Tax-Taxscan.jpg "Foreign Exchange Gain on Acquisition of Fixed Assets is allowable as Deduction as per Section 43A: ITAT grants relief to Vi [Read Order]")
![Relief to Vi, Deduction of discount on ESOP over the vesting period by SEBI Guidelines is allowable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Deduction-Vi-Deduction-of-discount-Deduction-of-discount-on-ESOP-ESOP-SEBI-Guidelines-SEBI-taxscan-1.jpg "Relief to Vi, Deduction of discount on ESOP over the vesting period by SEBI Guidelines is allowable: ITAT [Read Order]")
![Revenue Sharing License Fee paid fixedly for Telecommunication is allowable as Deduction: ITAT restores issue of Vi to AO for Verification [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Revenue-License-Fee-Telecommunication-Deduction-ITAT-Vi-Income-Tax-taxscan.jpg "Revenue Sharing License Fee paid fixedly for Telecommunication is allowable as Deduction: ITAT restores issue of Vi to AO for Verification [Read Order]")
Non Examination of Documents and Evidences by AO: ITAT holds Violation of Natural Justice Principles [Read Order]
Income Tax Appellate Tribunal (ITAT), Surat bench consisting of Pawan Singh, Judicial Member and A L Saini, Accountant Member held that there is violation of natural justice principles on...
![Non Examination of Documents and Evidences by AO: ITAT holds Violation of Natural Justice Principles [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/documents-and-evidences-AO-ITAT-violation-of-natural-justice-principles-taxscan.jpeg "Non Examination of Documents and Evidences by AO: ITAT holds Violation of Natural Justice Principles [Read Order]")
![Order denying Registration u/s12AA without Verification is not permissible: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Registration-Verification-ITAT-TAXSCAN.jpeg "Order denying Registration u/s12AA without Verification is not permissible: 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 consideration is invalid. The assessee Company, M/s....
![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]")
TDS Credit should be Allowed when Assessee has offered income relating to said TDS: ITAT [Read Order]
The Chennai bench of the Income Tax Appellate Tribunal ( ITAT ) has held that the TDS credit should be allowed when the assessee has offered the income relating to TDS under the provisions of the...
![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]
The Delhi High Court, while upholding an order of the Income Tax Appellate Tribunal (ITAT), has held that payments received by the Assessee, M/s Starwood Hotel and Resorts Worldwide Inc, from its...
![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]
The Chennai bench of the Income Tax Appellate Tribunal ( ITAT ) has deleted an addition under section 69A of the Income Tax Act, 1961 where the assessee received cash including the demonetized...
![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]
The Chennai bench of the Income Tax Appellate Tribunal ( ITAT ) has held that since there was no legal prohibition in dealing with the demonetized notes till 31st December 2022, the cash deposit of...
![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]")