ITAT
Stay updated with the latest ITAT judgments, orders, and appellate rulings impacting income tax matters in India.
![Maintenance Charges derived from Letting out Services taxable under the head ‘Income from Other Sources’: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Maintenance-Charges-Services-taxable-Income-ITAT-taxscan.jpg "Maintenance Charges derived from Letting out Services taxable under the head ‘Income from Other Sources’: ITAT [Read Order]")
Maintenance Charges derived from Letting out Services taxable under the head ‘Income from Other Sources’: ITAT [Read Order]
Maintenance charges derived from letting out services taxable under the head “income from other sources”, the Chennai Bench of the Income Tax...
![Leadership Training Receipts are not chargeable to Tax as per Article 12(4)(b) of the DTAA between India and Portuguese: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Leadership-Training-Tax-DTAA-Portuguese-ITAT-TAXSCAN.jpg "Leadership Training Receipts are not chargeable to Tax as per Article 12(4)(b) of the DTAA between India and Portuguese: ITAT [Read Order]")
![Cash found in Locker belongs to Mother of Assessee: ITAT deletes Income Tax Addition on Unexplained Cash [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Cash-found-Assessee-ITAT-Income-Tax-Unexplained-Cash-TAXSCAN.jpeg "Cash found in Locker belongs to Mother of Assessee: ITAT deletes Income Tax Addition on Unexplained Cash [Read Order]")
![Proof of Source of Money and Identity of Creditors by Assessee: ITAT upholds deletion of Income Tax Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Source-of-Money-Creditors-ITAT-Income-Tax-Addition-taxscan.jpg "Proof of Source of Money and Identity of Creditors by Assessee: ITAT upholds deletion of Income Tax Addition [Read Order]")
![Gratuity Entitled for Income Tax Deduction u/s 36 (1)(va): ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Gratuity-Income-Tax-Deduction-ITAT-taxscan.jpeg "Gratuity Entitled for Income Tax Deduction u/s 36 (1)(va): ITAT [Read Order]")
![Reassessment based on Mere Change of Opinion is Invalid: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Reassessment-ITAT-TAXSCAN.jpeg "Reassessment based on Mere Change of Opinion is Invalid: ITAT [Read Order]")
No One should be Condemned Unheard: ITAT directs Re-Adjudication of Appeal filed without Impugned Order or Appeal Fee [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that, principle of natural justice should be given due consideration while adjudicating the tax dispute and directed...
![No One should be Condemned Unheard: ITAT directs Re-Adjudication of Appeal filed without Impugned Order or Appeal Fee [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/ITAT-Appeal-Fee-taxscan.jpg "No One should be Condemned Unheard: ITAT directs Re-Adjudication of Appeal filed without Impugned Order or Appeal Fee [Read Order]")
No Violation of S. 40A(3) of Income Tax Act as No Payment of Cash for making Purchases Exceeding the Prescribed Limit: ITAT [Read Order]
Violation u/s. 40A(3) of the Income Tax Act, 1961 will not be attracted when cash payment is made for the purchases exceeds the prescribed limit, the Kolkata Bench of the Income Tax Appellate...
![No Violation of S. 40A(3) of Income Tax Act as No Payment of Cash for making Purchases Exceeding the Prescribed Limit: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/violation-Payment-Cash-Purchases-Exceeding-ITAT-Revisional-Order-TAXSCAN.jpeg "No Violation of S. 40A(3) of Income Tax Act as No Payment of Cash for making Purchases Exceeding the Prescribed Limit: ITAT [Read Order]")
No Evidence of Suppression of Gross Profit by obtaining Bogus Purchase: Delhi HC Deletes Income Tax Addition [Read Judgment]
An addition on account of Gross profit under the Income Tax Act, 1961 is not permissible in the absence of the evidence of suppression of gross profit by obtaining bogus purchase, the Delhi High...
![No Evidence of Suppression of Gross Profit by obtaining Bogus Purchase: Delhi HC Deletes Income Tax Addition [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2022/10/Evidence-Bogus-Purchase-Gross-profit-Delhi-HC-taxscan.jpg "No Evidence of Suppression of Gross Profit by obtaining Bogus Purchase: Delhi HC Deletes Income Tax Addition [Read Judgment]")
Non Participation in Income Tax Assessment Proceedings Due to Disputes Between Partners: ITAT deletes Penalty u/s 271(1)(b) [Read Order]
The Income Tax Appellate Tribunal (ITAT), Rajkot Bench, has recently, in an appeal filed before it, held that when non- participation of the firm in the assessment proceedings is due to dispute...
![Non Participation in Income Tax Assessment Proceedings Due to Disputes Between Partners: ITAT deletes Penalty u/s 271(1)(b) [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Assessment-Disputes-Partners-ITAT-Penalty-taxscan.jpg "Non Participation in Income Tax Assessment Proceedings Due to Disputes Between Partners: ITAT deletes Penalty u/s 271(1)(b) [Read Order]")
Genuineness of Purchase cannot be Suspected Merely Because Seller is Not Traceable: ITAT Deletes Income Tax Addition [Read Order]
The Income Tax Appellate Tribunal (ITAT), Mumbai Bench, has recently, in an appeal filed before it, held that genuineness of purchase cannot be suspected merely because the seller is not traceable. ...
![Genuineness of Purchase cannot be Suspected Merely Because Seller is Not Traceable: ITAT Deletes Income Tax Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Purchase-Seller-ITAT-taxscan.jpg "Genuineness of Purchase cannot be Suspected Merely Because Seller is Not Traceable: ITAT Deletes Income Tax Addition [Read Order]")