ITAT
Stay updated with the latest ITAT judgments, orders, and appellate rulings impacting income tax matters in India.
![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]")
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...
![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]](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]")
![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]")
Royalty Expenses paid by Mercedes Benz India to Daimler AG Deductible from Business Income: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Pune bench has held that the royalty expenses incurred by Mercedes Benz India to Daimler AG is deductible from the business income of the Company as the same...
![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]")