ITAT
Stay updated with the latest ITAT judgments, orders, and appellate rulings impacting income tax matters in India.
![Income Tax Authorities are Govt Servants Expected to be Live and Alert to Citizen: ITAT slams Action of Officers Causing Harassment and Harm to Administration [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Income-Tax-Authorities-Expected-ITAT-Harassment-Administration-TAXSCAN.jpg "Income Tax Authorities are Govt Servants Expected to be Live and Alert to Citizen: ITAT slams Action of Officers Causing Harassment and Harm to Administration [Read Order]")
Income Tax Authorities are Govt Servants Expected to be Live and Alert to Citizen: ITAT slams Action of Officers Causing Harassment and Harm to Administration [Read Order]
The Income Tax Appellate Tribunal (ITAT), Chandigarh Bench has recently held that It needs to be kept in mind that the Tax Authorities are acting as...
![Claim of Depreciation on Windmill permissible when the evidence adduced to prove usage of the same: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Claim-Windmill-permissible-evidence-proveusage-ITAT-TAXSCAN.jpg "Claim of Depreciation on Windmill permissible when the evidence adduced to prove usage of the same: ITAT [Read Order]")
![Revisional Jurisdiction not valid in absence of Error in Assessment Order, Claim of Deduction u/s 80P(2)(a)(i) allowable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Revisional-Jurisdiction-Assessment-Order-Deduction-ITAT-taxscan.jpg "Revisional Jurisdiction not valid in absence of Error in Assessment Order, Claim of Deduction u/s 80P(2)(a)(i) allowable: ITAT [Read Order]")
![Non Appreciation of facts in true perspective: ITAT sets aside Revision Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/ITAT-Revision-Order-taxscan.jpeg "Non Appreciation of facts in true perspective: ITAT sets aside Revision Order [Read Order]")
![CIT shall Condone Delay for want of Material Records regarding Non Service of Notice and Penalty Order on Time: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/CIT-Material-Service-Notice-Penalty-ITAT-TAXSCAN.jpg "CIT shall Condone Delay for want of Material Records regarding Non Service of Notice and Penalty Order on Time: ITAT [Read Order]")
Immovable Property received without consideration as per Family settlement Memorandum is Taxable u/s 56(2)(vii)(b)(i): ITAT [Read Order]
The Pune Bench of the Income Tax Appellate Tribunal (ITAT) has held that immovable property received without consideration by the assessee, as per family settlement memorandum is taxable under...
![Immovable Property received without consideration as per Family settlement Memorandum is Taxable u/s 56(2)(vii)(b)(i): ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Immovable-property-Family-settlement-Memorandum-ITAT-taxscan.jpg "Immovable Property received without consideration as per Family settlement Memorandum is Taxable u/s 56(2)(vii)(b)(i): ITAT [Read Order]")
Interest on Income Tax Refund u/s244Acovers under ‘Debt claim of every kind ’as per India Italy DTAA, No TDS: ITAT [Read Order]
No TDS on Interest on Income Tax Refund under section 244A of the Income Tax Act,1961 is a ‘debt claim’ payable by revenue as per Article 12(3)(a) of India Italy DTAA the Kolkata Bench of the Income...
![Interest on Income Tax Refund u/s244Acovers under ‘Debt claim of every kind ’as per India Italy DTAA, No TDS: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Income-Tax-Refund-Debt-claim-DTAA-TDS-ITAT-TAXSCAN.jpeg "Interest on Income Tax Refund u/s244Acovers under ‘Debt claim of every kind ’as per India Italy DTAA, No TDS: ITAT [Read Order]")
Addition of Long Term Capital Gains not valid if Capital Gains on Transfer of Goodwill is Nil after Consideration of Costs Incurred for Transfer: ITAT grants relief to Univercell [Read Order]
The Chennai Bench of the Income Tax Appellate Tribunal (ITAT) has held that addition of long term capital gains are not valid if capital gains on transfer of goodwill is zero after consideration of...
![Addition of Long Term Capital Gains not valid if Capital Gains on Transfer of Goodwill is Nil after Consideration of Costs Incurred for Transfer: ITAT grants relief to Univercell [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Capital-Gains-Goodwill-ITAT-TAXSCAN.jpg "Addition of Long Term Capital Gains not valid if Capital Gains on Transfer of Goodwill is Nil after Consideration of Costs Incurred for Transfer: ITAT grants relief to Univercell [Read Order]")
![Income from JDA is Business Income: ITAT confirms Income Tax Assessment Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Income-JDA-Business-Income-ITAT-Income-Tax-Assessment-Order-TAXSCAN.jpeg "Income from JDA is Business Income: ITAT confirms Income Tax Assessment Order [Read Order]")
![Late Fee u/s 234E for delay filing of TDS Return before 01.06.2015 not leviable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/TDS-return-ITAT-TAXSCAN.jpeg "Late Fee u/s 234E for delay filing of TDS Return before 01.06.2015 not leviable: ITAT [Read Order]")
Payment for providing Bandwidth/Telecom Services by way of IPCL amounts to Royalty: ITAT [Read Order]
The Ahmedabad Bench of the Income Tax Appellate Tribunal(ITAT) comprising Annapurna Gupta and T R Senthil Kumar has held that payment of consideration in regard to bandwidth/telecom services by way...
![Payment for providing Bandwidth/Telecom Services by way of IPCL amounts to Royalty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Payment-bandwidth-telecom-services-IPCL-amount-Royalty-ITAT-Taxscan.jpg "Payment for providing Bandwidth/Telecom Services by way of IPCL amounts to Royalty: ITAT [Read Order]")
Relief to HSBC Software Development (India) Pvt Ltd: ITAT grants deduction u/s 10B on registration with STPI as 100% EOU [Read Order]
The Income Tax Appellate Tribunal (ITAT), Pune Bench granted deduction u/s 10B of The Income Tax Act, 1961 on registration with Software Technology Park of India(STPI) as 100% Export Orient Unit...
![Relief to HSBC Software Development (India) Pvt Ltd: ITAT grants deduction u/s 10B on registration with STPI as 100% EOU [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/HSBC-ITAT-STPI-EOU-TAXSCAN.jpg "Relief to HSBC Software Development (India) Pvt Ltd: ITAT grants deduction u/s 10B on registration with STPI as 100% EOU [Read Order]")