ITAT
Stay updated with the latest ITAT judgments, orders, and appellate rulings impacting income tax matters in India.
![Appeal can be filed only after Intimation against which Assessee is aggrieved: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Appeal-assessee-ITAT-TAXSCAN.jpg "Appeal can be filed only after Intimation against which Assessee is aggrieved: ITAT [Read Order]")
Appeal can be filed only after Intimation against which Assessee is aggrieved: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Mumbai Bench held that appeal can be filed only after intimation against which assessee is aggrieved. ...
![Capital Asset of Company Transferred as LLP not amounts to Transfer, Addition on Non-Compliance of S. 47(xiiib) not sustainable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Capital-asset-LLP-ITAT-taxscan.jpg "Capital Asset of Company Transferred as LLP not amounts to Transfer, Addition on Non-Compliance of S. 47(xiiib) not sustainable: ITAT [Read Order]")
![Rental Income from IT Park is Income from Business: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Rental-income-IT-Park-Income-from-Business-ITAT-taxscan.jpeg "Rental Income from IT Park is Income from Business: ITAT [Read Order]")
![Information from DIT (I), not to considered as Information from External Source: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/DIT-Information-From-External-Source-ITAT-taxscan.jpg "Information from DIT (I), not to considered as Information from External Source: ITAT [Read Order]")
![No Addition to be made When Notice issued by AO is based on borrowed Satisfaction: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/ITAT-Ahmedabad-addition-Notice-Borrowed-Satisfaction-ITAT-taxscan.jpeg "No Addition to be made When Notice issued by AO is based on borrowed Satisfaction: ITAT [Read Order]")
No Disallowance of Expenses can be made for Exempt Income u/s 14A r/w Rule 8D of IT Rules while Computing Book Profit: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Chennai held that No disallowance of expenses can be made for exempt income u/s 14A of The Income Tax Act, 1961 and Rule 8D of Income Tax Rules,1962 while...
![No Disallowance of Expenses can be made for Exempt Income u/s 14A r/w Rule 8D of IT Rules while Computing Book Profit: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Disallowance-of-expenses-income-book-profit-ITAT-taxscan.jpg "No Disallowance of Expenses can be made for Exempt Income u/s 14A r/w Rule 8D of IT Rules while Computing Book Profit: ITAT [Read Order]")
Acceptance of Information by Assessee on Source of Cash Deposits by AO without enquiry: ITAT upholds Revision Order [Read Order]
The Income Tax Appellate Tribunal (ITAT), Bangalore upheld the revision order by Principal Commissioner of Income Tax (PCIT) as there was acceptance of information by assessee on source of cash...
![Acceptance of Information by Assessee on Source of Cash Deposits by AO without enquiry: ITAT upholds Revision Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Assessee-Cash-Deposits-AO-enquiry-ITAT-Revision-Order-taxscan.jpeg "Acceptance of Information by Assessee on Source of Cash Deposits by AO without enquiry: ITAT upholds Revision Order [Read Order]")
Failure in Payment of Advance Tax towards Unexpected Income doesn't attract Interest u/s 243C(1): ITAT [Read Order]
The Mumbai bench of the Income Tax Appellant Tribunal (ITAT) has held that failure in payment of advance tax towards unexpected income doesn’t attract interest under section 234C(1) of the Income Tax...
![Failure in Payment of Advance Tax towards Unexpected Income doesnt attract Interest u/s 243C(1): ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/payment-advance-tax-ITAT-taxscan.jpg "Failure in Payment of Advance Tax towards Unexpected Income doesnt attract Interest u/s 243C(1): ITAT [Read Order]")
Addition made on personal belief and imagination by AO: ITAT deletes Addition of Rupees One Crore [Read Order]
The Income Tax Appellate Tribunal (ITAT), Kolkata Bench deleted addition of Rupees one crore as addition was made on personal belief and imagination by Assessing Officer (AO). The assessee, Pradip...
![Addition made on personal belief and imagination by AO: ITAT deletes Addition of Rupees One Crore [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Addition-AO-ITAT-taxscan.jpg "Addition made on personal belief and imagination by AO: ITAT deletes Addition of Rupees One Crore [Read Order]")
Assessment Order without considering Amalgamation Scheme is not Valid: ITAT upholds Order of CIT(A) [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has held that the assessment order based on a standalone basis despite the fact of amalgamation is not sustainable and upheld the order of...
![Assessment Order without considering Amalgamation Scheme is not Valid: ITAT upholds Order of CIT(A) [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Assessment-order-amalgamation-scheme-ITAT-CITA-Taxscan.jpg "Assessment Order without considering Amalgamation Scheme is not Valid: ITAT upholds Order of CIT(A) [Read Order]")
![Insurance Premium paid which wasn’t claimed Deduction u/s 80C cant be taxed: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Insurance-Premium-Insurance-Premium-claimed-deduction-us-80C-Insurance-Premium-cannot-be-taxed-ITAT.jpg "Insurance Premium paid which wasn’t claimed Deduction u/s 80C cant be taxed: ITAT [Read Order]")
Reasonable opportunity not given before rejecting the claim u/s 80IA, Order by AIDT does not sustain: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT) Chennai Bench has held that the order by the AIDT will not sustain as it was rejecting the claim under section 80I A of the Income Tax Act,1961 without...
![Reasonable opportunity not given before rejecting the claim u/s 80IA, Order by AIDT does not sustain: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/AIDT-ITAT-taxscan.jpg "Reasonable opportunity not given before rejecting the claim u/s 80IA, Order by AIDT does not sustain: ITAT [Read Order]")