ITAT
Stay updated with the latest ITAT judgments, orders, and appellate rulings impacting income tax matters in India.
![Lapse of 15 years to produce Supporting Documents before AO: ITAT disallows Depreciation Claim [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/documents-AO-ITAT-depreciation-claim-taxscan.jpg "Lapse of 15 years to produce Supporting Documents before AO: ITAT disallows Depreciation Claim [Read Order]")
Lapse of 15 years to produce Supporting Documents before AO: ITAT disallows Depreciation Claim [Read Order]
The Income Tax Appellate Tribunal (ITAT), Mumbai Bench disallowed depreciation claim as there was Lapse of 15 years to produce supporting documents...
![Assessee entitled to 80G Deduction on Donations made towards Chief Minister KanyaKelvaniNidhi : ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Assessee-Deduction-Donations-Towards-ITAT-TAXSCAN.jpg "Assessee entitled to 80G Deduction on Donations made towards Chief Minister KanyaKelvaniNidhi : ITAT [Read Order]")
![Advance given to Subsidiary Company for the Purpose of Business to be allowed as Loss Incidental to Business: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Advance-Subsidiary-Company-Loss-Business-ITAT.jpg "Advance given to Subsidiary Company for the Purpose of Business to be allowed as Loss Incidental to Business: ITAT [Read Order]")
![Relief to ICICI Bank: ITAT confirms Interest Expenses on Perpetual Bonds, allowable as Deduction u/s 36(1)(iii) [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/ICICI-Bank-ITAT-Interest-Expenses-Perpetual-Bonds-Deduction-taxscan.jpeg "Relief to ICICI Bank: ITAT confirms Interest Expenses on Perpetual Bonds, allowable as Deduction u/s 36(1)(iii) [Read Order]")
Loan received represents Unexplained Cash Loan Credit Books of Accounts: ITAT deletes Addition of Rs 1 Crore [Read Order]
The Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench deleted addition of Rupees One Crore as Loan received represents unexplained cash loan credit books of accounts. The only issue raised by...
![Loan received represents Unexplained Cash Loan Credit Books of Accounts: ITAT deletes Addition of Rs 1 Crore [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Cash-Loan-Books-of-Accounts-ITAT-taxscan.jpeg "Loan received represents Unexplained Cash Loan Credit Books of Accounts: ITAT deletes Addition of Rs 1 Crore [Read Order]")
Addition of Unexplained Investment deleted without Verifying Books of Accounts: ITAT restores matter To AO [Read Order]
The Bangalore Bench of the Income Tax Appellate Tribunal (ITAT) restores the matter to AO as the addition of unexplained investment deleted without verifying books of account. The assessee,Shri H....
![Addition of Unexplained Investment deleted without Verifying Books of Accounts: ITAT restores matter To AO [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/investment-books-of-accounts-ITAT-AO-taxscan.jpeg "Addition of Unexplained Investment deleted without Verifying Books of Accounts: ITAT restores matter To AO [Read Order]")
ITAT directs to delete Disallowance of Employees’ Contribution to EPF and ESI as contribution was made before due date for Filing Income Tax Return [Read Order]
The Income Tax Appellate Tribunal (ITAT), New Delhi Bench directs to delete disallowance of employees’ contribution to EPF and ESI as contribution was made before due date for filing return of...
![ITAT directs to delete Disallowance of Employees’ Contribution to EPF and ESI as contribution was made before due date for Filing Income Tax Return [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/ITAT-employees-contribution-EPF-ESI-return-of-income-taxscan.jpg "ITAT directs to delete Disallowance of Employees’ Contribution to EPF and ESI as contribution was made before due date for Filing Income Tax Return [Read Order]")
![Demand of Late Fee u/s. 234E on TDS Default before 01/06/2015 not sustainable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Demand-of-Late-Fee-TDS-sustainable-ITAT-TAXSCAN.jpg "Demand of Late Fee u/s. 234E on TDS Default before 01/06/2015 not sustainable: ITAT [Read Order]")
ITAT grants Full Credit of TDS as Commission Income is not ‘Managerial Service’ under India Germany DTAA [Read Order]
The Income Tax Appellate Tribunal (ITAT), New Delhi Bench granted full credit of TDS on the ground that Commission Income is not ‘managerial service’ under India Germany Double Taxation Avoidance...
![ITAT grants Full Credit of TDS as Commission Income is not ‘Managerial Service’ under India Germany DTAA [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/ITAT-TDS-Commission-Income-India-Germany-DTAA-taxscan.jpeg "ITAT grants Full Credit of TDS as Commission Income is not ‘Managerial Service’ under India Germany DTAA [Read Order]")
Addition made under LTCG: ITAT directs De Novo Adjudication for Non-Consideration of Report by DVO [Read Order]
The Income Tax Appellate Tribunal (ITAT), Mumbai Bench Addition directs de novo adjudication for non-consideration of report by Department Valuation Officer (DVO) in respect of addition made under...
![Addition made under LTCG: ITAT directs De Novo Adjudication for Non-Consideration of Report by DVO [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/LTCG-ITAT-DVO-taxscan.jpeg "Addition made under LTCG: ITAT directs De Novo Adjudication for Non-Consideration of Report by DVO [Read Order]")
Revised Income Tax Return filed not amount to Non-Filing of Return, Deny of Lower Tax Rate u/s 115BAA is not valid: ITAT [Read Order]
The Bangalore Bench of the Income Tax Appellate Tribunal (ITAT) has held that the revised return filed not amounts to the non-filing of the return and deny of a lower tax rate under section 115BAA of...
![Revised Income Tax Return filed not amount to Non-Filing of Return, Deny of Lower Tax Rate u/s 115BAA is not valid: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Revised-return-tax-rate-ITAT-taxscan.jpg "Revised Income Tax Return filed not amount to Non-Filing of Return, Deny of Lower Tax Rate u/s 115BAA is not valid: ITAT [Read Order]")