ITAT
Stay updated with the latest ITAT judgments, orders, and appellate rulings impacting income tax matters in India.
![Advance given to Subsidiary Company for the Purpose of Business to be allowed as Loss Incidental to Business: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Advance-Subsidiary-Company-Loss-Business-ITAT.jpg "Advance given to Subsidiary Company for the Purpose of Business to be allowed as Loss Incidental to Business: ITAT [Read Order]")
Advance given to Subsidiary Company for the Purpose of Business to be allowed as Loss Incidental to Business: ITAT [Read Order]
The Income Tax Appellate Tribunal ( ITAT ) Ahmedabad Bench, has, in a recent appeal filed before it, held that advance given to a subsidiary company...
![Relief to ICICI Bank: ITAT confirms Interest Expenses on Perpetual Bonds, allowable as Deduction u/s 36(1)(iii) [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/ICICI-Bank-ITAT-Interest-Expenses-Perpetual-Bonds-Deduction-taxscan.jpeg "Relief to ICICI Bank: ITAT confirms Interest Expenses on Perpetual Bonds, allowable as Deduction u/s 36(1)(iii) [Read Order]")
![Loan received represents Unexplained Cash Loan Credit Books of Accounts: ITAT deletes Addition of Rs 1 Crore [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Cash-Loan-Books-of-Accounts-ITAT-taxscan.jpeg "Loan received represents Unexplained Cash Loan Credit Books of Accounts: ITAT deletes Addition of Rs 1 Crore [Read Order]")
![Addition of Unexplained Investment deleted without Verifying Books of Accounts: ITAT restores matter To AO [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/investment-books-of-accounts-ITAT-AO-taxscan.jpeg "Addition of Unexplained Investment deleted without Verifying Books of Accounts: ITAT restores matter To AO [Read Order]")
![ITAT directs to delete Disallowance of Employees’ Contribution to EPF and ESI as contribution was made before due date for Filing Income Tax Return [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/ITAT-employees-contribution-EPF-ESI-return-of-income-taxscan.jpg "ITAT directs to delete Disallowance of Employees’ Contribution to EPF and ESI as contribution was made before due date for Filing Income Tax Return [Read Order]")
![Demand of Late Fee u/s. 234E on TDS Default before 01/06/2015 not sustainable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Demand-of-Late-Fee-TDS-sustainable-ITAT-TAXSCAN.jpg "Demand of Late Fee u/s. 234E on TDS Default before 01/06/2015 not sustainable: ITAT [Read Order]")
ITAT grants Full Credit of TDS as Commission Income is not ‘Managerial Service’ under India Germany DTAA [Read Order]
The Income Tax Appellate Tribunal (ITAT), New Delhi Bench granted full credit of TDS on the ground that Commission Income is not ‘managerial service’ under India Germany Double Taxation Avoidance...
![ITAT grants Full Credit of TDS as Commission Income is not ‘Managerial Service’ under India Germany DTAA [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/ITAT-TDS-Commission-Income-India-Germany-DTAA-taxscan.jpeg "ITAT grants Full Credit of TDS as Commission Income is not ‘Managerial Service’ under India Germany DTAA [Read Order]")
Addition made under LTCG: ITAT directs De Novo Adjudication for Non-Consideration of Report by DVO [Read Order]
The Income Tax Appellate Tribunal (ITAT), Mumbai Bench Addition directs de novo adjudication for non-consideration of report by Department Valuation Officer (DVO) in respect of addition made under...
![Addition made under LTCG: ITAT directs De Novo Adjudication for Non-Consideration of Report by DVO [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/LTCG-ITAT-DVO-taxscan.jpeg "Addition made under LTCG: ITAT directs De Novo Adjudication for Non-Consideration of Report by DVO [Read Order]")
Revised Income Tax Return filed not amount to Non-Filing of Return, Deny of Lower Tax Rate u/s 115BAA is not valid: ITAT [Read Order]
The Bangalore Bench of the Income Tax Appellate Tribunal (ITAT) has held that the revised return filed not amounts to the non-filing of the return and deny of a lower tax rate under section 115BAA of...
![Revised Income Tax Return filed not amount to Non-Filing of Return, Deny of Lower Tax Rate u/s 115BAA is not valid: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Revised-return-tax-rate-ITAT-taxscan.jpg "Revised Income Tax Return filed not amount to Non-Filing of Return, Deny of Lower Tax Rate u/s 115BAA is not valid: ITAT [Read Order]")
Acceptance of Additional Evidence filed by Assessee without complying Rule 46A of the 1962 Rules is invalid: ITAT [Read Order]
Acceptance of additional evidences filed by assessee without complying Rule 46A of the 1962 Rules is invalid, so was held by Income Tax Appellate Tribunal (ITAT), Allahabad. The assessee, Tilak...
![Acceptance of Additional Evidence filed by Assessee without complying Rule 46A of the 1962 Rules is invalid: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/additional-evidences-ITAT-taxscan.jpeg "Acceptance of Additional Evidence filed by Assessee without complying Rule 46A of the 1962 Rules is invalid: ITAT [Read Order]")
![Restoration of Section 12A Registration entitles Assessee for Tax Exemption: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Assessee-Tax-Exemption-ITAT-TAXSCAN.jpg "Restoration of Section 12A Registration entitles Assessee for Tax Exemption: ITAT [Read Order]")
Offering LTCG on Sale of Land by Fresh Cheques, not acceptable on pretext that there is no Cancellation of Registered Sale Deed: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Mumbai Bench held that offering Long Term Capital Gain (LTCG) on sale of land by fresh cheques, not acceptable on pretext that there is no cancellation of...
![Offering LTCG on Sale of Land by Fresh Cheques, not acceptable on pretext that there is no Cancellation of Registered Sale Deed: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/LTCG-sale-of-land-cheques-sale-deed-ITAT-taxscan.jpg "Offering LTCG on Sale of Land by Fresh Cheques, not acceptable on pretext that there is no Cancellation of Registered Sale Deed: ITAT [Read Order]")