ITAT
Stay updated with the latest ITAT judgments, orders, and appellate rulings impacting income tax matters in India.
![No Question of Disallowance u/s 14A arises on Non-Receipt of Exempt Income during year under consideration: ITAT grants relief to TV Today Network [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Exempt-Income-ITAT-TV-Today-Network-taxscan.jpeg "No Question of Disallowance u/s 14A arises on Non-Receipt of Exempt Income during year under consideration: ITAT grants relief to TV Today Network [Read Order]")
No Question of Disallowance u/s 14A arises on Non-Receipt of Exempt Income during year under consideration: ITAT grants relief to TV Today Network [Read Order]
On granting relief to TV Today Network, the assessee the Income Tax Appellate Tribunal (ITAT), New Delhi held that no question of disallowance under...
![Undertaking by Employer to meet UK Income Tax Liability: ITAT directs to re-compute Refund Claim as per India- UK DTAA [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Income-Tax-Liability-ITAT-Refund-Claim-DTAA-taxscan.jpeg "Undertaking by Employer to meet UK Income Tax Liability: ITAT directs to re-compute Refund Claim as per India- UK DTAA [Read Order]")
![Reopening of Income Tax Assessment cannot be made on mere Change of Opinion: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Reopening-Income-Tax-ITAT-TAXSCAN-3.jpg "Reopening of Income Tax Assessment cannot be made on mere Change of Opinion: ITAT [Read Order]")
![Google Tax not attracted as Service Recipients are Outside India: ITAT deletes Disallowance of Payment [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Google-Tax-Service-Recipients-ITAT-Payment-taxscan.jpg "Google Tax not attracted as Service Recipients are Outside India: ITAT deletes Disallowance of Payment [Read Order]")
![No Payment made above Purchase Price of Asset: ITAT deletes Penalty u/s 271(1)(c) [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/payment-purchase-price-of-asset-ITAT-Penalty-taxscan.jpg "No Payment made above Purchase Price of Asset: ITAT deletes Penalty u/s 271(1)(c) [Read Order]")
Ignoring Assessee’s Submissions and Additional Evidence is 'Patently and Legally Wrong': ITAT condemns NFAC’s Approach [Read Order]
The Income Tax Appellate Tribunal (ITAT), Chandigarh bench has slammed the National Faceless Appeal Centre (NFAC) for not acknowledging the submissions and additional evidence produced by the...
![Ignoring Assessee’s Submissions and Additional Evidence is Patently and Legally Wrong: ITAT condemns NFAC’s Approach [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Additional-Evidence-ITAT-NFAC-taxscan.jpeg "Ignoring Assessee’s Submissions and Additional Evidence is Patently and Legally Wrong: ITAT condemns NFAC’s Approach [Read Order]")
Deduction of Interest u/s. 24(b) based on Wrong Assumption of facts and Applying Incorrect Law: ITAT upholds Review u/s 263 [Read Order]
The Income Tax Appellate Tribunal (ITAT), Pune bench has held that deduction of interest under section 24(b) based on the wrong assumption of facts and applying incorrect law and upholds review under...
![Deduction of Interest u/s. 24(b) based on Wrong Assumption of facts and Applying Incorrect Law: ITAT upholds Review u/s 263 [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Deduction-Interest-section-24b-Wrong-Assumption-Incorrect-Law-ITAT-section-263-Taxscan.jpg "Deduction of Interest u/s. 24(b) based on Wrong Assumption of facts and Applying Incorrect Law: ITAT upholds Review u/s 263 [Read Order]")
Proceedings u/s 153 can't Invalidate without examining incriminating material found in Search: ITAT [Read Order]
The Hyderabad Bench of the Income Tax Appellate Tribunal (ITAT) ruled that proceedings under section 153 can’t be invalidated without examining incriminating material found in the search. The...
![Proceedings u/s 153 cant Invalidate without examining incriminating material found in Search: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/incriminating-material-ITAT-taxscan.jpeg "Proceedings u/s 153 cant Invalidate without examining incriminating material found in Search: ITAT [Read Order]")
Interest Income from FDRs not Taxable till the Date of Final Arbitral Award where Ownership is Determined: Delhi HC [Read Order]
The Delhi High Court has held that the income tax is not leviable on the interest income from FDRs till the date of the final arbitral awardwhere the ownership of such FDRs was finally established. ...
![Interest Income from FDRs not Taxable till the Date of Final Arbitral Award where Ownership is Determined: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Interest-Income-FDRs-Delhi-HC-TAXSCAN.jpg "Interest Income from FDRs not Taxable till the Date of Final Arbitral Award where Ownership is Determined: Delhi HC [Read Order]")
Jurisdiction u/s 263 can invoke only on Inadequacy in Enquiry: ITAT sets aside Revisional Order [Read Order]
Jurisdiction under section 263 can invoke only on inadequacy in enquiry done by Assessing Officer and the Bengaluru bench of Income Tax Appellate Tribunal (ITAT) has set aside revisional order. ...
![Jurisdiction u/s 263 can invoke only on Inadequacy in Enquiry: ITAT sets aside Revisional Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Jurisdiction-enquiry-ITAT-Revisional-order-taxscan.jpeg "Jurisdiction u/s 263 can invoke only on Inadequacy in Enquiry: ITAT sets aside Revisional Order [Read Order]")
Order that suffers from patent irregularity, cannot be made foundation for subsequent proceedings: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Kolkata Bench held that Order that suffers from patent irregularity, cannot be made foundation for subsequent proceedings. M/s. Goyal Solar Systems Pvt....
![Order that suffers from patent irregularity, cannot be made foundation for subsequent proceedings: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/patent-ITAT-taxscan.jpeg "Order that suffers from patent irregularity, cannot be made foundation for subsequent proceedings: ITAT [Read Order]")
Allowance on Cost of Improvement not Claimable in the Absence of Supporting Bills, Vouchers, Source Funds etc: ITAT [Read Order]
The Income Tax Appellate Tribunal(ITAT) “SMC” Bench, Mumbai, has recently, in an appeal filed before it by an assessee, held that allowance on the cost of improvement is not claimable in the absence...
![Allowance on Cost of Improvement not Claimable in the Absence of Supporting Bills, Vouchers, Source Funds etc: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Bill-Vouchers-Source-Funds-ITAT-taxscan.jpeg "Allowance on Cost of Improvement not Claimable in the Absence of Supporting Bills, Vouchers, Source Funds etc: ITAT [Read Order]")