ITAT
Stay updated with the latest ITAT judgments, orders, and appellate rulings impacting income tax matters in India.
![Amount paid for Land enhancement is Capital Expenditure, can avail Deduction u/s 48: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/land-enhancement-capital-expenditure-ITAT-taxscan.jpeg "Amount paid for Land enhancement is Capital Expenditure, can avail Deduction u/s 48: ITAT [Read Order]")
Amount paid for Land enhancement is Capital Expenditure, can avail Deduction u/s 48: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT)of the Mumbai bench held that the amount paid for land enhancement is capital expenditure and can avail...
![ITAT quashes Scrutiny Assessment order without Proof of Service of Notice u/s 143 (2) [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/ITAT-Scrutiny-Assessment-Notice-taxscan.jpeg "ITAT quashes Scrutiny Assessment order without Proof of Service of Notice u/s 143 (2) [Read Order]")
![Illness of MD of Company not sufficient cause for condoning delay of 1473 days: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Illness-company-ITAT-taxscan.jpg "Illness of MD of Company not sufficient cause for condoning delay of 1473 days: ITAT [Read Order]")
![Addition of Unexplained Cash based on doubt not sustainable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/unexplained-cash-ITAT-taxscan.jpg "Addition of Unexplained Cash based on doubt not sustainable: ITAT [Read Order]")
![Surcharge, Education Cess, and Additional Surcharges are eligible for MAT Credit u/s 115JAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Surcharge-Education-Cess-Additional-Surcharges-MAT-Credit-ITAT-taxscan.jpg "Surcharge, Education Cess, and Additional Surcharges are eligible for MAT Credit u/s 115JAA: ITAT [Read Order]")
![Cost of New Residential House includes Cost of Land Purchased u/s 54: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Cost-residential-house-cost-of-land-ITAT-taxscan.jpeg "Cost of New Residential House includes Cost of Land Purchased u/s 54: ITAT [Read Order]")
![Income from IT Support Services and Software License not chargeable to Tax: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Income-IT-support-services-software-license-tax-ITAT-taxscan.jpeg "Income from IT Support Services and Software License not chargeable to Tax: ITAT [Read Order]")
Transfer Pricing benchmarking is based on Functional Profile of Tested Party: ITAT grants interim relief to Sulzer Tech India [Read Order]
The Income Tax Appellate Tribunal(ITAT), Mumbai bench has held that Transfer Pricing benchmarking is based on the functional profile of the tested party and granted interim relief to Sulzer Tech...
![Transfer Pricing benchmarking is based on Functional Profile of Tested Party: ITAT grants interim relief to Sulzer Tech India [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Transfer-Pricing-benchmarking-ITAT-Sulzer-Tech-India-taxscan.jpeg "Transfer Pricing benchmarking is based on Functional Profile of Tested Party: ITAT grants interim relief to Sulzer Tech India [Read Order]")
HR, Marketing Consultancy Services, and Employee Training Services are not chargeable to Tax in India FTS: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Pune Bench has held that HR, Marketing Consultancy services, and Employee Training services are not chargeable to tax in India as Fees for Technical...
![HR, Marketing Consultancy Services, and Employee Training Services are not chargeable to Tax in India FTS: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/HR-Marketing-Tax-FTS-ITAT-taxscan.jpeg "HR, Marketing Consultancy Services, and Employee Training Services are not chargeable to Tax in India FTS: ITAT [Read Order]")
Cash Gift from Brother and Sister during Medical Emergencies cannot be treated as 'Unexplained': ITAT deletes Addition [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi bench has, while deleting an addition under section 69A of the Income Tax Act, 1961 has held that the cash gift from brother and sister cannot be...
![Cash Gift from Brother and Sister during Medical Emergencies cannot be treated as Unexplained: ITAT deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Cash-Gift-from-Brother-and-Sister-Cash-Gift-medical-Emergencies-ITAT.jpg "Cash Gift from Brother and Sister during Medical Emergencies cannot be treated as Unexplained: ITAT deletes Addition [Read Order]")
SBI cannot take a Defense of Scarcity of Advisors: ITAT imposes Cost of Rs. 1 Lakh for Late filing of TDS Statement [Read Order]
The Income Tax Appellate Tribunal (ITAT), Pune bench has held that State Bank of India (SBI) cannot take a defense of scarcity of advisors and imposes a cost of Rs. 1 lakh for late filing of Tax...
![SBI cannot take a Defense of Scarcity of Advisors: ITAT imposes Cost of Rs. 1 Lakh for Late filing of TDS Statement [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/SBI-ITAT-TDS-Statement-taxscan.jpg "SBI cannot take a Defense of Scarcity of Advisors: ITAT imposes Cost of Rs. 1 Lakh for Late filing of TDS Statement [Read Order]")
ITAT grants Tax Exemption to Trust carrying out Study Programmes for University’s registered Students [Read Order]
The Income Tax Appellate Tribunal (ITAT), Pune bench consisting of S S Godara, Judicial Member and Dr Dipak P Ripote, Accountant Member granted tax exemption to trust carrying out study programmes...
![ITAT grants Tax Exemption to Trust carrying out Study Programmes for University’s registered Students [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/ITAT-Tax-Exemption-Study-programmes-universitys-registered-students-taxscan.jpeg "ITAT grants Tax Exemption to Trust carrying out Study Programmes for University’s registered Students [Read Order]")