ITAT
Stay updated with the latest ITAT judgments, orders, and appellate rulings impacting income tax matters in India.
![Royalty Expenditure is Revenue in Nature, Taxable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Royalty-Expenditure-Revenue-Taxable-ITAT-TAXSCAN.jpg "Royalty Expenditure is Revenue in Nature, Taxable: ITAT [Read Order]")
Royalty Expenditure is Revenue in Nature, Taxable: ITAT [Read Order]
The Pune bench of the Income Tax Appellate Tribunal ( ITAT ) has recently while dismissing an appeal filed before it by the Revenue Department, held...
![Late Filing of Appeal on belief that Form 10CCB, to be filed Manually: ITAT condones delay of 314 days [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/appeal-Form-10CCB-ITAT-condones-delay-taxscan.jpeg "Late Filing of Appeal on belief that Form 10CCB, to be filed Manually: ITAT condones delay of 314 days [Read Order]")
![Discount on ESOP Amounts to Expense, Income Tax Deduction allowable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Discount-ESOP-expense-Deduction-ITAT-taxscan.jpg "Discount on ESOP Amounts to Expense, Income Tax Deduction allowable: ITAT [Read Order]")
![Relief to Ferrero India: ITAT holds on absence of international transaction determination of ALP not necessary [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Ferrero-India-ITAT-ALP-taxscan.jpeg "Relief to Ferrero India: ITAT holds on absence of international transaction determination of ALP not necessary [Read Order]")
![Revisional Order u/s 263 cant be Simply on Assumption: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Revisional-order-ITAT-taxscan.jpeg "Revisional Order u/s 263 cant be Simply on Assumption: ITAT [Read Order]")
Addition u/s 68 on Assessee Company not sustainable when the onus was discharged with sufficient evidence: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT) Ahmedabad bench held that addition under section 68 of the Income Tax Act,1961 on the assessee company is not sustainable when the onus was discharged with...
![Addition u/s 68 on Assessee Company not sustainable when the onus was discharged with sufficient evidence: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Addition-assessee-sufficient-evidence-ITAT-taxscan.jpeg "Addition u/s 68 on Assessee Company not sustainable when the onus was discharged with sufficient evidence: ITAT [Read Order]")
ITAT partly allows Appeal of Nike: Holds Disallowance on Purchase of Trade Samples to be Safeguarded against Double Taxation of Income
The Income Tax Appellate Tribunal Bangalore Benches “C”, has recently in an appeal filed by Nike, held that disallowance on purchase of trade samples is to be safeguarded against double taxation. ...
Deletion of Disallowance u/s 40(a) not valid in the Absence of Verification on Inclusion of Amount in Income: ITAT [Read Order]
The Income Tax Appellate Tribunal Ahmedabad “C” Bench has recently, while allowing an appeal filed by the Revenue, held that deletion of disallowance under section 40(a) is not valid in the absence...
![Deletion of Disallowance u/s 40(a) not valid in the Absence of Verification on Inclusion of Amount in Income: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Disallowance-Income-ITAT-taxscan.jpg "Deletion of Disallowance u/s 40(a) not valid in the Absence of Verification on Inclusion of Amount in Income: ITAT [Read Order]")
Capital Gain Exemption u/s 54F allowable If Property in Question Found to be Commercial Nature: ITAT [Read Order]
The Income Tax Appellate Tribunal ‘B’ Bench, Chennai, has while allowing an appeal filed by the Revenue, held that capital gain exemption u/s 54F is allowable only if the property in question is...
![Capital Gain Exemption u/s 54F allowable If Property in Question Found to be Commercial Nature: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Capital-Gain-Exemption-ITAT-taxscan.jpeg "Capital Gain Exemption u/s 54F allowable If Property in Question Found to be Commercial Nature: ITAT [Read Order]")
Manual Filing of Appeal due to Lack of Awareness regarding E-Filing procedures: ITAT restores matter to CIT for fresh adjudication [Read Order]
In an assessee friendly judgment, the Income Tax Appellate Tribunal (ITAT), Mumbai bench restored the matter to the file of Commissioner of Income Tax (CIT) for fresh adjudication on the ground that...
![Manual Filing of Appeal due to Lack of Awareness regarding E-Filing procedures: ITAT restores matter to CIT for fresh adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/appeal-E-filing-procedures-ITAT-CIT-fresh-adjudication-taxscan.jpeg "Manual Filing of Appeal due to Lack of Awareness regarding E-Filing procedures: ITAT restores matter to CIT for fresh adjudication [Read Order]")
Late Filing of Appeal on Advice from Consultant: ITAT refuses to Condone Delay of 807 days [Read Order]
The Income Tax Appellate Tribunal (ITAT), Pune Bench refused to condone the delay of 807 days as there was a delay on the ground due to the late filing of an appeal on advice from a consultant. ...
![Late Filing of Appeal on Advice from Consultant: ITAT refuses to Condone Delay of 807 days [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/appeal-Consultant-ITAT-condone-delay-taxscan.jpg "Late Filing of Appeal on Advice from Consultant: ITAT refuses to Condone Delay of 807 days [Read Order]")