ITAT
Stay updated with the latest ITAT judgments, orders, and appellate rulings impacting income tax matters in India.
![Unexplained Cash Deposits u/s 69A: ITAT Remands Case to AO for Reassessment citing Natural Justice Violation [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-Income-Tax-Unexplained-cash-deposits-taxscan.jpg "Unexplained Cash Deposits u/s 69A: ITAT Remands Case to AO for Reassessment citing Natural Justice Violation [Read Order]")
Unexplained Cash Deposits u/s 69A: ITAT Remands Case to AO for Reassessment citing Natural Justice Violation [Read Order]
In a recent ruling, the Surat Bench of the Income Tax Appellate Tribunal ( ITAT ) held that the principles of natural justice demand the reassessment...
![ITAT dismisses Appeal as withdrawn after Condonation of Delay and Grant of S. 80G(5) Approval [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-ITAT-Ahmedabad-Income-Tax-Appellate-Tribunal-Condonation-of-Delay-Section-80G5iii-of-Income-Tax-Act-taxscan.jpg "ITAT dismisses Appeal as withdrawn after Condonation of Delay and Grant of S. 80G(5) Approval [Read Order]")
![‘No person will derive any Undue Benefit by not preferring Appeal against any Assessment order passed under Act’: ITAT condones 2564-day delay [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/ITAT-Income-Tax-Appellate-Tribunal-Assessment-order-Appeal-against-any-Assessment-order-ITAT-condones-ITAT-Lucknow-Undue-Benefit-by-not-preferring-Appeal.jpg "‘No person will derive any Undue Benefit by not preferring Appeal against any Assessment order passed under Act’: ITAT condones 2564-day delay [Read Order]")
![Relief to Toyota: ITAT upholds quashing of Separate Benchmarking of Royalty after Margin accepted to be at ALP [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/Relief-to-Toyota-ITAT-Separate-Benchmarking-Royalty-Margin-ALP-taxscan.jpg "Relief to Toyota: ITAT upholds quashing of Separate Benchmarking of Royalty after Margin accepted to be at ALP [Read Order]")
![ITAT Gives Trust Another Opportunity, Remits Registration Application to CIT(E) [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/ITAT-Trust-CITE-income-tax-Taxscan.jpg "ITAT Gives Trust Another Opportunity, Remits Registration Application to CIT(E) [Read Order]")
Income Tax Demand on Denial of Benefit u/s 80P: Kerala HC sets aside Recovery on Pendency of Appeal before ITAT [Read Order]
In a significant ruling related to demand of Income Tax on denial of benefit under section 80 P of the Income Tax Act, 1961, the Kerala High Court set aside recovery on pendency of appeal before...
![Income Tax Demand on Denial of Benefit u/s 80P: Kerala HC sets aside Recovery on Pendency of Appeal before ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/Income-Tax-Income-Tax-Demand-Section-80-P-of-Income-Tax-Act-Income-Tax-Act-Kerala-High-Court-Taxscan-1.jpg "Income Tax Demand on Denial of Benefit u/s 80P: Kerala HC sets aside Recovery on Pendency of Appeal before ITAT [Read Order]")
Assessment against Non-Existent Entity cannot be Cured by Invoking S. 292 Income Tax Act: ITAT [Read Order]
In a recent case before Income Tax Appellate Tribunal ( ITAT ), New Delhi it was ruled that an assessment against a non-existent entity cannot be rectified by invoking Section 292 of the Income Tax...
![Assessment against Non-Existent Entity cannot be Cured by Invoking S. 292 Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/ITAT-ITAT-New-Delhi-Income-Tax-Income-Tax-Act-Section-292-of-Income-Tax-Act-Section-292-of-ITA-Taxscan.png "Assessment against Non-Existent Entity cannot be Cured by Invoking S. 292 Income Tax Act: ITAT [Read Order]")
Assessee’s Foreign AE not used as Tested Party in Previous Years: Delhi HC dismisses Challenge to Transfer Pricing Addition [Read Order]
In a recent the Delhi High Court dismissed the challenge to the transfer pricing addition, citing that the assessee’s foreign associated enterprise had not been used as the tested party in previous...
AO made S.69 Income Tax Addition based on Mere Suspicion: ITAT deletes Rs.2.25 Crore Addition [Read Order]
Recently, the Income Tax Appellate Tribunal ( ITAT ) recently set aside an addition of Rs. 2.25 crore made by the Assessing Officer ( AO ) against one assessee/appellant, Tirupati Jewels, New Delhi,...
![AO made S.69 Income Tax Addition based on Mere Suspicion: ITAT deletes Rs.2.25 Crore Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/ITAT-Income-Tax-Income-Tax-Appellate-Tribunal-Assessing-Officer-TAXSCAN.jpg "AO made S.69 Income Tax Addition based on Mere Suspicion: ITAT deletes Rs.2.25 Crore Addition [Read Order]")
S. 153C Applicable to Searches Prior to Finance Act, 2015 Also: Delhi HC remands Income Tax Matter [Read Order]
The Delhi High Court remanded the Income Tax Matter to the Appellate Tribunal stating that Section 153C of the Income Tax Act, 1961 is also applicable to Searches Prior to Finance Act, 2015. The...
![S. 153C Applicable to Searches Prior to Finance Act, 2015 Also: Delhi HC remands Income Tax Matter [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/Delhi-High-Court-Income-Tax-Finance-Act-Finance-Act-2015-Taxscan.jpg "S. 153C Applicable to Searches Prior to Finance Act, 2015 Also: Delhi HC remands Income Tax Matter [Read Order]")