ITAT
Stay updated with the latest ITAT judgments, orders, and appellate rulings impacting income tax matters in India.
![Immovable Property received without consideration as per Family settlement Memorandum is Taxable u/s 56(2)(vii)(b)(i): ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Immovable-property-Family-settlement-Memorandum-ITAT-taxscan.jpg "Immovable Property received without consideration as per Family settlement Memorandum is Taxable u/s 56(2)(vii)(b)(i): ITAT [Read Order]")
Immovable Property received without consideration as per Family settlement Memorandum is Taxable u/s 56(2)(vii)(b)(i): ITAT [Read Order]
The Pune Bench of the Income Tax Appellate Tribunal (ITAT) has held that immovable property received without consideration by the assessee, as per...
![Interest on Income Tax Refund u/s244Acovers under ‘Debt claim of every kind ’as per India Italy DTAA, No TDS: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Income-Tax-Refund-Debt-claim-DTAA-TDS-ITAT-TAXSCAN.jpeg "Interest on Income Tax Refund u/s244Acovers under ‘Debt claim of every kind ’as per India Italy DTAA, No TDS: ITAT [Read Order]")
![Addition of Long Term Capital Gains not valid if Capital Gains on Transfer of Goodwill is Nil after Consideration of Costs Incurred for Transfer: ITAT grants relief to Univercell [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Capital-Gains-Goodwill-ITAT-TAXSCAN.jpg "Addition of Long Term Capital Gains not valid if Capital Gains on Transfer of Goodwill is Nil after Consideration of Costs Incurred for Transfer: ITAT grants relief to Univercell [Read Order]")
![Income from JDA is Business Income: ITAT confirms Income Tax Assessment Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Income-JDA-Business-Income-ITAT-Income-Tax-Assessment-Order-TAXSCAN.jpeg "Income from JDA is Business Income: ITAT confirms Income Tax Assessment Order [Read Order]")
![Late Fee u/s 234E for delay filing of TDS Return before 01.06.2015 not leviable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/TDS-return-ITAT-TAXSCAN.jpeg "Late Fee u/s 234E for delay filing of TDS Return before 01.06.2015 not leviable: ITAT [Read Order]")
Payment for providing Bandwidth/Telecom Services by way of IPCL amounts to Royalty: ITAT [Read Order]
The Ahmedabad Bench of the Income Tax Appellate Tribunal(ITAT) comprising Annapurna Gupta and T R Senthil Kumar has held that payment of consideration in regard to bandwidth/telecom services by way...
![Payment for providing Bandwidth/Telecom Services by way of IPCL amounts to Royalty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Payment-bandwidth-telecom-services-IPCL-amount-Royalty-ITAT-Taxscan.jpg "Payment for providing Bandwidth/Telecom Services by way of IPCL amounts to Royalty: ITAT [Read Order]")
Relief to HSBC Software Development (India) Pvt Ltd: ITAT grants deduction u/s 10B on registration with STPI as 100% EOU [Read Order]
The Income Tax Appellate Tribunal (ITAT), Pune Bench granted deduction u/s 10B of The Income Tax Act, 1961 on registration with Software Technology Park of India(STPI) as 100% Export Orient Unit...
![Relief to HSBC Software Development (India) Pvt Ltd: ITAT grants deduction u/s 10B on registration with STPI as 100% EOU [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/HSBC-ITAT-STPI-EOU-TAXSCAN.jpg "Relief to HSBC Software Development (India) Pvt Ltd: ITAT grants deduction u/s 10B on registration with STPI as 100% EOU [Read Order]")
Addition on Discrepancy between Gross Receipts Shown in Income Tax Return and amount deducted as TDS or TCS: ITAT remits back matter [Read Order]
The Income Tax Appellate Tribunal (ITAT), Pune Bench remitted the matter back to the file as the addition was made on discrepancy between gross receipts shown in return of income and amount deducted...
![Addition on Discrepancy between Gross Receipts Shown in Income Tax Return and amount deducted as TDS or TCS: ITAT remits back matter [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/gross-receipts-return-of-income-TDS-or-TCS-ITAT-taxscan.jpeg "Addition on Discrepancy between Gross Receipts Shown in Income Tax Return and amount deducted as TDS or TCS: ITAT remits back matter [Read Order]")
Consideration received not Income deemed to accrue in India: ITAT holds Assessee not eligible for TDS [Read Order]
The Income Tax Appellate Tribunal (ITAT), Bangalore held assessee, M/s Subex Technologies Limited not eligible for TDS on the ground that the consideration received was not income deemed to accrue in...
![Consideration received not Income deemed to accrue in India: ITAT holds Assessee not eligible for TDS [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/income-ITAT-TDS-Taxscan.jpeg "Consideration received not Income deemed to accrue in India: ITAT holds Assessee not eligible for TDS [Read Order]")
Addition u/s 69 towards Unexplained Investment not permissible in the absence of Corroborative Evidence: ITAT [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT)has held that addition under section 69 of the Income Tax Act,1961 towards unexplained investment is not permissible in the absence of...
![Addition u/s 69 towards Unexplained Investment not permissible in the absence of Corroborative Evidence: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/unexplained-investment-corroborative-evidence-ITAT-TAXSCAN.jpg "Addition u/s 69 towards Unexplained Investment not permissible in the absence of Corroborative Evidence: ITAT [Read Order]")
Capital Gain Exemption cannot be denied on ground of Delay in Registration of New Property for reasons beyond control: ITAT [Read Order]
The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT)has held that capital gain exemption cannot be denied on the ground of Delay in the registration of new property for reasons beyond the...
![Capital Gain Exemption cannot be denied on ground of Delay in Registration of New Property for reasons beyond control: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Capital-gain-exemption-registration-property-ITAT-TAXSCAN.jpg "Capital Gain Exemption cannot be denied on ground of Delay in Registration of New Property for reasons beyond control: ITAT [Read Order]")