ITAT
Stay updated with the latest ITAT judgments, orders, and appellate rulings impacting income tax matters in India.
![Unregistered Trusts can Claim Income Tax Exemption of Corpus Donations: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Unregistered-Claim-Income-Tax-Exemption-Donations-ITAT-TAXSCAN.jpeg "Unregistered Trusts can Claim Income Tax Exemption of Corpus Donations: ITAT [Read Order]")
Unregistered Trusts can Claim Income Tax Exemption of Corpus Donations: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Amritsar bench has held that the Trusts not registered under section 12/12A of the Income Tax Act, 1961 can...
![No Exempted Income: ITAT deletes Disallowance u/s14A of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Exempted-Income-ITAT-Disallowance-Income-Tax-Act-TAXSCAN.jpeg "No Exempted Income: ITAT deletes Disallowance u/s14A of Income Tax Act [Read Order]")
![ITAT deletes Income Tax Addition made solely on Third-party Information [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/ITAT-Income-Tax-Addition-taxscan.jpg "ITAT deletes Income Tax Addition made solely on Third-party Information [Read Order]")
![ITAT upholds Revision Order on failure of AO to conduct Verification during Assessment Proceedings [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/ITAT-Revision-Order-AO-Verification-Assessment-Proceedings-TAXSCAN.jpg "ITAT upholds Revision Order on failure of AO to conduct Verification during Assessment Proceedings [Read Order]")
![Sale of Usable Products and not Scrap: ITAT cancels TCS liability [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Sale-Products-Scrap-ITAT-TCS-liability-TAXSCAN.jpeg "Sale of Usable Products and not Scrap: ITAT cancels TCS liability [Read Order]")
Revision u/s 263 on Ground of Failure to Collect TCS Invalid during Pendency of First Appeal: ITAT [Read Order]
Allowing the appeal of the assessee, the Rajkot Bench of the Income Tax Appellate Tribunal (ITAT) has recently held that the revision by the Principal Commissioner of Income Tax (PCIT) when the first...
![Revision u/s 263 on Ground of Failure to Collect TCS Invalid during Pendency of First Appeal: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Revision-TCS-Appeal-ITAT-taxscan.jpg "Revision u/s 263 on Ground of Failure to Collect TCS Invalid during Pendency of First Appeal: ITAT [Read Order]")
Contract by Exclusive Dealer of Bentley Cars with Indian Customers for Extended Warranty does not create a PE: ITAT [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has recently held that, a contract for extending the warranty of Bentley Cars, entered into by the exclusive dealer with the customers in...
![Contract by Exclusive Dealer of Bentley Cars with Indian Customers for Extended Warranty does not create a PE: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Exclusive-Dealer-Bentley-Cars-Indian-Customers-Extended-Warranty-ITAT-TAXSCAN.jpg "Contract by Exclusive Dealer of Bentley Cars with Indian Customers for Extended Warranty does not create a PE: ITAT [Read Order]")
Voluntarily Disallowance of CSR Expenditure u/s 37(1) by Assessee: ITAT deletes Income Tax Addition [Read Order]
The Income Tax Appellate Tribunal (ITAT), deleted addition on the ground that there was voluntary disallowance of CSR under Section 37(1) of the Income Tax Act, 1961 by the assessee, Agappe...
![Voluntarily Disallowance of CSR Expenditure u/s 37(1) by Assessee: ITAT deletes Income Tax Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Disallowance-CSR-Expenditure-Assessee-ITAT-Income-Tax-Addition-taxscan.jpg "Voluntarily Disallowance of CSR Expenditure u/s 37(1) by Assessee: ITAT deletes Income Tax Addition [Read Order]")
Long Term Capital Gain from Sale of Equity Shares: ITAT denies Claim of Exemption u/s 10(38) [Read Order]
the Income Tax Appellate Tribunal (ITAT), Kolkata Bench denied claim of exemption under Section 10(38) of the Income Tax Act,1961 as there was long term capital gains from the sale of equity shares....
![Long Term Capital Gain from Sale of Equity Shares: ITAT denies Claim of Exemption u/s 10(38) [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Long-Term-Capital-Gain-Sale-Equity-Shares-ITAT-taxscan.jpg "Long Term Capital Gain from Sale of Equity Shares: ITAT denies Claim of Exemption u/s 10(38) [Read Order]")
Imported Goods Re-Exported by a Unit Duly Approved by Development Commissioner of the Concerned SEZ, allowable for Exemption u/s 10AA: ITAT [Read Order]
The Income Tax Appellate Tribunal(ITAT), Mumbai Bench, has recently in an appeal filed before it, held that imported goods re-exported by a unit duly approved by development commissioner of the...
![Imported Goods Re-Exported by a Unit Duly Approved by Development Commissioner of the Concerned SEZ, allowable for Exemption u/s 10AA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Imported-Goods-Re-Export-Development-Commissioner-SEZ-ITAT-taxscan.jpg "Imported Goods Re-Exported by a Unit Duly Approved by Development Commissioner of the Concerned SEZ, allowable for Exemption u/s 10AA: ITAT [Read Order]")
![Software Development Expenditure is Revenue in Nature: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Software-Development-Expenditure-Revenue-ITAT-taxscan.jpg "Software Development Expenditure is Revenue in Nature: ITAT [Read Order]")
Relief to Sony Pictures: ITAT sets aside Assessment Order passed against Non-Existing entity [Read Order]
The Income Tax Appellate Tribunal (ITAT), Mumbai Bench sets aside assessment order passed against non-existing entity and thereby granting relief to Sony Pictures Networks India Private Limited. ...
![Relief to Sony Pictures: ITAT sets aside Assessment Order passed against Non-Existing entity [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Sony-Pictures-ITAT-Assessment-Order-TAXSCAN.jpg "Relief to Sony Pictures: ITAT sets aside Assessment Order passed against Non-Existing entity [Read Order]")