ITAT
Stay updated with the latest ITAT judgments, orders, and appellate rulings impacting income tax matters in India.
![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]")
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’...
![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]](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]")
![Acceptance of Additional Evidence filed by Assessee without complying Rule 46A of the 1962 Rules is invalid: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/additional-evidences-ITAT-taxscan.jpeg "Acceptance of Additional Evidence filed by Assessee without complying Rule 46A of the 1962 Rules is invalid: ITAT [Read Order]")
![Restoration of Section 12A Registration entitles Assessee for Tax Exemption: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Assessee-Tax-Exemption-ITAT-TAXSCAN.jpg "Restoration of Section 12A Registration entitles Assessee for Tax Exemption: ITAT [Read Order]")
Offering LTCG on Sale of Land by Fresh Cheques, not acceptable on pretext that there is no Cancellation of Registered Sale Deed: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Mumbai Bench held that offering Long Term Capital Gain (LTCG) on sale of land by fresh cheques, not acceptable on pretext that there is no cancellation of...
![Offering LTCG on Sale of Land by Fresh Cheques, not acceptable on pretext that there is no Cancellation of Registered Sale Deed: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/LTCG-sale-of-land-cheques-sale-deed-ITAT-taxscan.jpg "Offering LTCG on Sale of Land by Fresh Cheques, not acceptable on pretext that there is no Cancellation of Registered Sale Deed: ITAT [Read Order]")
![Appeal can be filed only after Intimation against which Assessee is aggrieved: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Appeal-assessee-ITAT-TAXSCAN.jpg "Appeal can be filed only after Intimation against which Assessee is aggrieved: ITAT [Read Order]")
Capital Asset of Company Transferred as LLP not amounts to Transfer, Addition on Non-Compliance of S. 47(xiiib) not sustainable: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT) New Delhi has held that the capital asset of a company transferred as a Limited Liability Partnership (LLP) not amounts to transfer and addition to...
![Capital Asset of Company Transferred as LLP not amounts to Transfer, Addition on Non-Compliance of S. 47(xiiib) not sustainable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Capital-asset-LLP-ITAT-taxscan.jpg "Capital Asset of Company Transferred as LLP not amounts to Transfer, Addition on Non-Compliance of S. 47(xiiib) not sustainable: ITAT [Read Order]")
![Rental Income from IT Park is Income from Business: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Rental-income-IT-Park-Income-from-Business-ITAT-taxscan.jpeg "Rental Income from IT Park is Income from Business: ITAT [Read Order]")
![Information from DIT (I), not to considered as Information from External Source: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/DIT-Information-From-External-Source-ITAT-taxscan.jpg "Information from DIT (I), not to considered as Information from External Source: ITAT [Read Order]")
![No Addition to be made When Notice issued by AO is based on borrowed Satisfaction: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/ITAT-Ahmedabad-addition-Notice-Borrowed-Satisfaction-ITAT-taxscan.jpeg "No Addition to be made When Notice issued by AO is based on borrowed Satisfaction: ITAT [Read Order]")
No Disallowance of Expenses can be made for Exempt Income u/s 14A r/w Rule 8D of IT Rules while Computing Book Profit: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Chennai held that No disallowance of expenses can be made for exempt income u/s 14A of The Income Tax Act, 1961 and Rule 8D of Income Tax Rules,1962 while...
![No Disallowance of Expenses can be made for Exempt Income u/s 14A r/w Rule 8D of IT Rules while Computing Book Profit: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Disallowance-of-expenses-income-book-profit-ITAT-taxscan.jpg "No Disallowance of Expenses can be made for Exempt Income u/s 14A r/w Rule 8D of IT Rules while Computing Book Profit: ITAT [Read Order]")