ITAT
Stay updated with the latest ITAT judgments, orders, and appellate rulings impacting income tax matters in India.
![Payment by Google India to unit of Ireland cannot be characterized as Royalty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Google-India-unit-of-Ireland-ITAT-Taxscan.jpg "Payment by Google India to unit of Ireland cannot be characterized as Royalty: ITAT [Read Order]")
Payment by Google India to unit of Ireland cannot be characterized as Royalty: ITAT [Read Order]
Google got relief with the Income Tax Appellate Authority (ITAT) Bangalore bench’s ruling that the payments made by the company to its unit in...
![Re-Assessment proceeding under section 147 is Invalid In absence of valid Service of Notice: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Re-Assessment-proceeding-service-of-notice-ITAT-taxscan.jpeg "Re-Assessment proceeding under section 147 is Invalid In absence of valid Service of Notice: ITAT [Read Order]")
![Satisfaction of AO u/s 69C should be Subjective: ITAT deletes Income Tax Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/ITAT-Income-Tax-Addition-taxscan.jpeg "Satisfaction of AO u/s 69C should be Subjective: ITAT deletes Income Tax Addition [Read Order]")
![Right to Appeal against Addition or Disallowance to Returned Income not Vitiated by Non-Compliance to Notices: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Appeal-Returned-Income-Notices-ITAT-taxscan.jpg "Right to Appeal against Addition or Disallowance to Returned Income not Vitiated by Non-Compliance to Notices: ITAT [Read Order]")
![Business Income not to be confirmed merely on the basis Closing Bank Balance: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Business-income-closing-bank-balance-ITAT-taxscan.jpg "Business Income not to be confirmed merely on the basis Closing Bank Balance: ITAT [Read Order]")
Diwali Expenses by Company: No Addition u/s 68 Since Assessee could not prove 'Business Purpose', rules ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi Bench, has recently, in an appeal filed before it, held that no addition is to be made u/s 68 to Deewali expenses on account of the assessee's...
![Diwali Expenses by Company: No Addition u/s 68 Since Assessee could not prove Business Purpose, rules ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Diwali-Expenses-ITAT-Business-Purpose-taxscan.jpg "Diwali Expenses by Company: No Addition u/s 68 Since Assessee could not prove Business Purpose, rules ITAT [Read Order]")
![Excise duty Refund are Purely Capital Receipts, not Chargeable to Tax: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Excise-duty-Refund-Capital-Receipts-Tax-ITAT-taxscan.jpg "Excise duty Refund are Purely Capital Receipts, not Chargeable to Tax: ITAT [Read Order]")
![Relief to BMC Software: ITAT deletes Income Tax Addition on Lease Line Charges [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/BMC-Software-ITAT-Income-Tax-Addition-Lease-Line-Charges-TAXSCAN.jpg "Relief to BMC Software: ITAT deletes Income Tax Addition on Lease Line Charges [Read Order]")
Interest on Loans obtained for Own Business Purposes Constitutes Business Expenditure, Deduction Allowable: ITAT [Read Order]
The Income Tax Appellate Tribunal ‘A’ bench, Chennai, has recently, in an appeal filed before it, held that interest on loans obtained for own business purposes constitutes business expenditure and...
![Interest on Loans obtained for Own Business Purposes Constitutes Business Expenditure, Deduction Allowable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Interest-Loans-Business-Business-Expenditure-Deduction-Allowable-ITAT-TAXSCAN.jpg "Interest on Loans obtained for Own Business Purposes Constitutes Business Expenditure, Deduction Allowable: ITAT [Read Order]")
Income Tax Addition on Cash Deposit is not allowable When Additional Evidence explaining Source submitted by Assessee: ITAT [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT)has held that addition to a cash deposit is not allowable when additional evidence explaining the source is submitted by the assessee. Dr...
![Income Tax Addition on Cash Deposit is not allowable When Additional Evidence explaining Source submitted by Assessee: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/cash-deposit-additional-evidence-assessee-ITAT-taxscan-.jpeg "Income Tax Addition on Cash Deposit is not allowable When Additional Evidence explaining Source submitted by Assessee: ITAT [Read Order]")
Receipt of Property by way of Inheritance, will not be treated as Income from Other Sources: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Chennai held that on Receipt of property by way of inheritance, it will not be treated as income from other sources. The assessee, Anitha Kumaran being...
![Receipt of Property by way of Inheritance, will not be treated as Income from Other Sources: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Receipt-of-property-income-from-other-sources-ITAT-taxscan.jpeg "Receipt of Property by way of Inheritance, will not be treated as Income from Other Sources: ITAT [Read Order]")
Educational Expenses of Daughter of Assessee not to be Considered as Incurred for Purpose of Business by Assessee’s firm: ITAT denies Claim [Read Order]
The Ahmedabad Bench of the Income Tax Appellate Tribunal(ITAT), in a recent ruling in favour of the Revenue has held that, the educational expenses incurred for the daughter of the assessee’s firm...
![Educational Expenses of Daughter of Assessee not to be Considered as Incurred for Purpose of Business by Assessee’s firm: ITAT denies Claim [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Educational-Expenses-of-Daughter-Purpose-of-Business-Assessees-firm-ITAT.jpg "Educational Expenses of Daughter of Assessee not to be Considered as Incurred for Purpose of Business by Assessee’s firm: ITAT denies Claim [Read Order]")