ITAT
Stay updated with the latest ITAT judgments, orders, and appellate rulings impacting income tax matters in India.
![Credit of TDS Deducted by Clients before Actual Payment in earlier years can be Adjusted against Total Taxable Amount payable u/s 199 r/w Rule 37BA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/TDS-Deducted-Clients-Actual-Payment-Total-Taxable-Amount-payable-ITAT-TDS-Taxscan.jpg "Credit of TDS Deducted by Clients before Actual Payment in earlier years can be Adjusted against Total Taxable Amount payable u/s 199 r/w Rule 37BA: ITAT [Read Order]")
Credit of TDS Deducted by Clients before Actual Payment in earlier years can be Adjusted against Total Taxable Amount payable u/s 199 r/w Rule 37BA: ITAT [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal ( ITAT ) has held that Credit of TDS deducted by clients before actual payment in earlier years...
![Adjustment under Section 143(1)(a) is not permissible on Debatable Issue: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Adjustment-permissible-debatable-issue-ITAT-taxscan.jpeg "Adjustment under Section 143(1)(a) is not permissible on Debatable Issue: ITAT [Read Order]")
![Mis-Declaration of Capital Loss as Business Loss does not lead to Concealments of Income, Penalty u/s 271(1)(c) not sustainable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/capital-loss-business-loss-concealments-of-income-Penalty-ITAT-taxscan.jpeg "Mis-Declaration of Capital Loss as Business Loss does not lead to Concealments of Income, Penalty u/s 271(1)(c) not sustainable: ITAT [Read Order]")
![No New Evidence furnished to Establish Genuineness of Gift Received: ITAT upholds Addition made u/s 68 [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Evidence-Gift-ITAT-taxscan.jpg "No New Evidence furnished to Establish Genuineness of Gift Received: ITAT upholds Addition made u/s 68 [Read Order]")
![Relief to KLM Royal Dutch Airlines: Profits from Providing Technical Services to other Airlines is Covered under DTAA and Not Liable to Tax in India, rules ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/KLM-Royal-Dutch-Airlines-Profits-Technical-Services-Airlines-DTAA-Tax-ITAT-taxscan.jpg "Relief to KLM Royal Dutch Airlines: Profits from Providing Technical Services to other Airlines is Covered under DTAA and Not Liable to Tax in India, rules ITAT [Read Order]")
![Penalty u/s 271 alone will Not Exist after Deletion of Addition on Income: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Penalty-Addition-Income-ITAT-taxscan.jpeg "Penalty u/s 271 alone will Not Exist after Deletion of Addition on Income: ITAT [Read Order]")
Addition towards Cash Payment u/s 40 A(3) will not sustain without Incriminating Material: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Chennai bench has held that addition towards cash payment u/s 40A(3) will not sustain without incriminating material and deleted the addition made by the AO....
![Addition towards Cash Payment u/s 40 A(3) will not sustain without Incriminating Material: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Undisclosed-income-corroborative-evidence-ITAT-taxscan.jpg "Addition towards Cash Payment u/s 40 A(3) will not sustain without Incriminating Material: ITAT [Read Order]")
Appeals by Assessee as well as Revenue are not Maintainable unless Liquidator amend Form 36A during Winding up Proceedings: ITAT [Read Order]
The Mumbai bench of Income Tax Appellate Tribunal ( ITAT ) has held that appeals by the assessee as well as revenue are not maintainable unless liquidator amend form 36A during winding up...
![Appeals by Assessee as well as Revenue are not Maintainable unless Liquidator amend Form 36A during Winding up Proceedings: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Appeals-Assessee-Revenue-Liquidator-amend-Winding-up-ITAT-taxscan.jpeg "Appeals by Assessee as well as Revenue are not Maintainable unless Liquidator amend Form 36A during Winding up Proceedings: ITAT [Read Order]")
Section 147 is not an Alternative to Section 263: ITAT quashes Assessment Order u/s 147 without Jurisdiction [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that Section 147 is not an alternative to Section 263 and quashes assessment order u/s 147 without jurisdiction. The appellant,...
![Section 147 is not an Alternative to Section 263: ITAT quashes Assessment Order u/s 147 without Jurisdiction [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/ITAT-Assessment-order-Jurisdiction-taxscan.jpeg "Section 147 is not an Alternative to Section 263: ITAT quashes Assessment Order u/s 147 without Jurisdiction [Read Order]")
ITAT quashes Reassessment Order based on invalid Re-Assessment Notice issued without Jurisdiction [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi bench consisting of Pradip Kumar Kedia, Accountant Member and Yogesh Kumar US, Judicial Member quashed reassessment order framed as result of invalid...
![ITAT quashes Reassessment Order based on invalid Re-Assessment Notice issued without Jurisdiction [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/ITAT-invalid-re-assessment-Jurisdiction-taxscan.jpeg "ITAT quashes Reassessment Order based on invalid Re-Assessment Notice issued without Jurisdiction [Read Order]")
![Revisional jurisdiction can be invoked for Lack of enquiry by Assessing Officer: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Revisional-jurisdiction-Assessing-Officer-ITAT-taxscan.jpg "Revisional jurisdiction can be invoked for Lack of enquiry by Assessing Officer: ITAT [Read Order]")
![Unabsorbed Depreciation can be set off against ‘Income from Other Sources’: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Unabsorbed-depreciation-income-from-other-sources-ITAT-taxscan.jpg "Unabsorbed Depreciation can be set off against ‘Income from Other Sources’: ITAT [Read Order]")