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ITAT
Stay updated with the latest ITAT judgments, orders, and appellate rulings impacting income tax matters in India.
![Capital Gain cannot be Taxed from Owner of Property When Sale Consideration is already Taxed from PoA Holder: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Capital-Gain-Owner-Property-Sale-Consideration-PoA-Holder-ITAT-taxscan.jpeg "Capital Gain cannot be Taxed from Owner of Property When Sale Consideration is already Taxed from PoA Holder: ITAT [Read Order]")
Capital Gain cannot be Taxed from Owner of Property When Sale Consideration is already Taxed from PoA Holder: ITAT [Read Order]
The Pune bench of the Income Tax Appellate Tribunal (ITAT) has held that the capital gain in respect of consideration received from sale of property...
![Deemed Dividend u/s 2(22)(e) applicable only to Persons who are recipient of Loan and Shareholder of the Payer Company: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Deemed-Dividend-Persons-Loan-Shareholder-Payer-Company-ITAT-taxscan.jpg "Deemed Dividend u/s 2(22)(e) applicable only to Persons who are recipient of Loan and Shareholder of the Payer Company: ITAT [Read Order]")
![Payments made to Social Kinnect would fall within provisions of Section 194C: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Payment-Social-Kinnect-ITAT-taxscan.jpg "Payments made to Social Kinnect would fall within provisions of Section 194C: ITAT [Read Order]")
![Penalty u/s 271(1)(c) not imposable for Undisclosed Income detected on Search initiated before Assessment Year: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Penalty-undisclosed-income-search-assessment-year-ITAT-taxscan.jpeg "Penalty u/s 271(1)(c) not imposable for Undisclosed Income detected on Search initiated before Assessment Year: ITAT [Read Order]")
![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]")
![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]
The Income Tax Appellate Tribunal (ITAT), Pune bench has held that surcharge, education cess, and additional surcharges are eligible for minimum alternate tax (MAT) credit under section 115JAA. ...
![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]")