ITAT
Stay updated with the latest ITAT judgments, orders, and appellate rulings impacting income tax matters in India.
![Co-Operative Bank eligible for TDS Exemption u/s 194A for deposits by Nominal Members: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Co-operative-bank-TDS-exemption-ITAT-taxscan.jpeg "Co-Operative Bank eligible for TDS Exemption u/s 194A for deposits by Nominal Members: ITAT [Read Order]")
Co-Operative Bank eligible for TDS Exemption u/s 194A for deposits by Nominal Members: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Pune Bench has held that Cooperative bank share eligible for Tax Deduction at Source (TDS) exemption under...
![Royalty Expenses paid by Mercedes Benz India to Daimler AG Deductible from Business Income: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Royalty-Expenses-Mercedes-Benz-India-Daimler-AG-Business-Income-ITAT-taxscan.jpeg "Royalty Expenses paid by Mercedes Benz India to Daimler AG Deductible from Business Income: ITAT [Read Order]")
![Relief to Toyota: ITAT deletes Addition of 7.5 cr as TP Adjustments [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Toyota-ITAT-TP-Adjustments-taxscan.jpeg "Relief to Toyota: ITAT deletes Addition of 7.5 cr as TP Adjustments [Read Order]")
![Revision order u/s 263 without DIN is Invalid and Deemed to have never been Issued: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Revision-order-DIN-ITAT-taxscan.jpeg "Revision order u/s 263 without DIN is Invalid and Deemed to have never been Issued: ITAT [Read Order]")
![Mere Technical Lapses should not come in way of Taxpayers seeking justice: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/technical-lapses-tax-payer-justice-rules-ITAT-Taxscan.jpeg "Mere Technical Lapses should not come in way of Taxpayers seeking justice: ITAT [Read Order]")
Contract based on which Addition is made is Subject Matter of Litigation: Protective Assessment can’t be made, rules ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Bangalore bench has held that the protective assessment under the Income Tax Act, 1961 cannot be made when the contract based on which the addition was made...
![Contract based on which Addition is made is Subject Matter of Litigation: Protective Assessment can’t be made, rules ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Contract-Litigation-Protective-Assessment-ITAT-Taxscan.jpeg "Contract based on which Addition is made is Subject Matter of Litigation: Protective Assessment can’t be made, rules ITAT [Read Order]")
Income to be assessed as per MOU for Sharing Profit and Loss of Business and not on TDS deducted in Name of Assessee under PAN Number: ITAT [Read Order]
Income to be assessed as per MOU for sharing profit and loss of business and not on TDS deducted in name of assessee under PAN Number, so was held by Income Tax Appellate Tribunal (ITAT), Kolkata. ...
![Income to be assessed as per MOU for Sharing Profit and Loss of Business and not on TDS deducted in Name of Assessee under PAN Number: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Income-MOU-profit-and-loss-of-business-TDS-PAN-Number-ITAT-taxscan.jpeg "Income to be assessed as per MOU for Sharing Profit and Loss of Business and not on TDS deducted in Name of Assessee under PAN Number: ITAT [Read Order]")
IBM India not required to deduct TDS on Payment to IBM Philippines for Payroll Related Services: ITAT [Read Order]
In a major relief to IBM India, the Income Tax Appellate Tribunal (ITAT), Bangalore bench has held that the Company need not required to TDS on payment to IBM Philippines for rendering of payroll...
![IBM India not required to deduct TDS on Payment to IBM Philippines for Payroll Related Services: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/IBM-India-TDS-IBM-Philippines-Payroll-Related-Services-ITAT-Taxscan.jpg "IBM India not required to deduct TDS on Payment to IBM Philippines for Payroll Related Services: ITAT [Read Order]")
Air India cannot be deemed as 'Assessee in Default' in respect of payment to AIESL: ITAT directs fresh Adjudication [Read Order]
The Income Tax Appellate Tribunal (ITAT), Mumbai Bench has held that Air India cannot be deemed as 'Assessee in Default' in respect of payment to Air India Engineering Services Ltd (AIESL) and...
![Air India cannot be deemed as Assessee in Default in respect of payment to AIESL: ITAT directs fresh Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Air-India-Assessee-in-Default-payment-AIESL-ITAT-fresh-Adjudication-taxscan.jpeg "Air India cannot be deemed as Assessee in Default in respect of payment to AIESL: ITAT directs fresh Adjudication [Read Order]")
Assessee Failed to Appear before Income Tax Authorities on 8 Occasions: ITAT imposes Cost of Rs. 10,000 [Read Order]
The Income-tax Appellate Tribunal (ITAT), Delhi bench has imposed a cost of Rs. 10,000 on the assessee observing that the latter failed to appear before the first appellate authority on eight...
![Assessee Failed to Appear before Income Tax Authorities on 8 Occasions: ITAT imposes Cost of Rs. 10,000 [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Assessee-Income-Tax-Authorities-ITAT-Occasions-Taxscan.jpg "Assessee Failed to Appear before Income Tax Authorities on 8 Occasions: ITAT imposes Cost of Rs. 10,000 [Read Order]")
Capital Gain Exemption u/s 54F cannot be denied on ground of Joint Ownership in Two Residential Flats: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Mumbai held that capital gain exemption u/s 54F cannot be denied on grounds of joint ownership in two residential flats. The assessee, Manoj Tekriwal, is...
![Capital Gain Exemption u/s 54F cannot be denied on ground of Joint Ownership in Two Residential Flats: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Capital-gain-exception-joint-ownership-residential-flats-ITAT-taxscan.jpeg "Capital Gain Exemption u/s 54F cannot be denied on ground of Joint Ownership in Two Residential Flats: ITAT [Read Order]")