ITAT
Stay updated with the latest ITAT judgments, orders, and appellate rulings impacting income tax matters in India.
![Passing Assessment Order by not following Order of ITAT is patently illegal and against Judicial propriety: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/assessment-order-order-of-ITAT-judicial-propriety-ITAT-taxscan.jpg "Passing Assessment Order by not following Order of ITAT is patently illegal and against Judicial propriety: ITAT [Read Order]")
Passing Assessment Order by not following Order of ITAT is patently illegal and against Judicial propriety: ITAT [Read Order]
Passing an assessment order by not following order of ITAT is patently illegal and against judicial propriety, as ruled by the Income Tax Appellate...
![Late Filing of required Documents would not disentitle Trust from availing benefit u/s 11: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/documents-Trust-ITAT-taxscan.jpg "Late Filing of required Documents would not disentitle Trust from availing benefit u/s 11: ITAT [Read Order]")
![Relief to Abbott Healthcare: ITAT allows Depreciation u/s 32 on paid Non-Compete Fees [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Abbott-Healthcare-ITAT-depreciation-Non-compete-Fees-taxscan.jpeg "Relief to Abbott Healthcare: ITAT allows Depreciation u/s 32 on paid Non-Compete Fees [Read Order]")
![Bonafide- Silly Mistakes in Tax Audit Report would not attract Income Tax penalty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Tax-Audit-Report-Income-Tax-penalty-ITAT-taxscan.jpeg "Bonafide- Silly Mistakes in Tax Audit Report would not attract Income Tax penalty: ITAT [Read Order]")
![Activity of Pharmacy is incidental to the purpose of Running Hospital: ITAT allows Income Tax Exemption [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/pharmacy-hospital-ITAT-taxscan.jpg "Activity of Pharmacy is incidental to the purpose of Running Hospital: ITAT allows Income Tax Exemption [Read Order]")
Relief to Britannia: Revision without Proper Inquiry, ITAT quashes Revision order passed u/s 263 [Read Order]
In the case of Britannia Industries Ltd, the Income Tax Appellate Tribunal (ITAT), Kolkata bench has quashed the revision order passed under section 263 since the revision was conducted without...
![Relief to Britannia: Revision without Proper Inquiry, ITAT quashes Revision order passed u/s 263 [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Britannia-Inquiry-ITAT-Revision-order-taxscan.jpeg "Relief to Britannia: Revision without Proper Inquiry, ITAT quashes Revision order passed u/s 263 [Read Order]")
Income Tax on Rental Income on Notional Basis not Applicable If Assessee could not find a Tenant for Relevant AY: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Chennai held that Income Tax on Rental Income on a Notional Basis is not Applicable If Assessee could not find a Tenant for a Relevant Assessment Year. ...
![Income Tax on Rental Income on Notional Basis not Applicable If Assessee could not find a Tenant for Relevant AY: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Income-Tax-Rental-Income-Tenant-ITAT-taxscan.jpeg "Income Tax on Rental Income on Notional Basis not Applicable If Assessee could not find a Tenant for Relevant AY: ITAT [Read Order]")
TDS u/s 194IA not Applicable for Property Purchase If Sale Consideration paid by each Co-Owner is below Rs. 50 Lakhs: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi bench has held that the provisions of section 194IA of the Income Tax Act, 1961 will not be applicable if the consideration paid by each co-owner is...
![TDS u/s 194IA not Applicable for Property Purchase If Sale Consideration paid by each Co-Owner is below Rs. 50 Lakhs: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/TDS-Property-Purchase-ITAT-taxscan.jpeg "TDS u/s 194IA not Applicable for Property Purchase If Sale Consideration paid by each Co-Owner is below Rs. 50 Lakhs: ITAT [Read Order]")
![Income Tax Appeal not Maintainable during the course of IBC Proceedings: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Income-Tax-Appeal-IBC-ITAT-taxscan.jpeg "Income Tax Appeal not Maintainable during the course of IBC Proceedings: ITAT [Read Order]")
Recurring Charges paid to Telephone Lines are Revenue in Nature: ITAT deletes Addition to regard to Telecommunication Lines [Read Order]
The Bengaluru bench of the Income Tax Appellate Tribunal (ITAT) held that the recurring charges paid to telephone lines are revenue in nature and deletes the addition to regard to telecommunication. ...
![Recurring Charges paid to Telephone Lines are Revenue in Nature: ITAT deletes Addition to regard to Telecommunication Lines [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Recurring-Charges-telephone-lines-revenue-in-nature-ITAT-telecommunication-lines-taxscan.jpeg "Recurring Charges paid to Telephone Lines are Revenue in Nature: ITAT deletes Addition to regard to Telecommunication Lines [Read Order]")
Non-Compliance due to delay in getting Notice from Authority, Penalty U/s 271(1)(b) not sustainable: ITAT [Read Order]
Non- compliance due to delay in getting notice from the authority, the Allahabad Bench of the Income Tax Appellate Tribunal (ITAT)has held that penalty under section 271(1)(b) is not sustainable. ...
![Non-Compliance due to delay in getting Notice from Authority, Penalty U/s 271(1)(b) not sustainable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/notice-from-Authority-Penalty-ITAT-taxscan.jpeg "Non-Compliance due to delay in getting Notice from Authority, Penalty U/s 271(1)(b) not sustainable: ITAT [Read Order]")
Deduction u/s 80IA (iv) Computed with respect to each Unit Independently, without Clubbing Loss of another Unit: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Surat Bench presided by Dr. Arjun Lal Saini, Accountant Member has held that deduction under section 80IA (iv) computed with respect to each unit...
![Deduction u/s 80IA (iv) Computed with respect to each Unit Independently, without Clubbing Loss of another Unit: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Deduction-Unit-ITAT-taxscan.jpg "Deduction u/s 80IA (iv) Computed with respect to each Unit Independently, without Clubbing Loss of another Unit: ITAT [Read Order]")