ITAT
Stay updated with the latest ITAT judgments, orders, and appellate rulings impacting income tax matters in India.
![Non-issue of Proper SCN can be fatal to Proceedings under the Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/show-cause-notice-proceedings-Income-tax-Act-ITAT-taxscan.jpg "Non-issue of Proper SCN can be fatal to Proceedings under the Income Tax Act: ITAT [Read Order]")
Non-issue of Proper SCN can be fatal to Proceedings under the Income Tax Act: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Ahmedabad bench consisting of Pramod M Jagtap, Vice President, and Madhumita Roy, Judicial Member held that...
![Affidavit filed by Assessee is vague and non-descript has no Evidentiary Value: ITAT upholds Addition of LTCG: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Affidavit-Assessee-Evidentiary-Value-ITAT-LTCG-ITAT-taxscan.jpeg "Affidavit filed by Assessee is vague and non-descript has no Evidentiary Value: ITAT upholds Addition of LTCG: ITAT [Read Order]")
![Deduction u/s 80IA of Income Tax Act cannot be disallowed on Failure of Form No.10CCB submission: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Deduction-f-Income-Tax-Act-ITAT-taxscan.jpg "Deduction u/s 80IA of Income Tax Act cannot be disallowed on Failure of Form No.10CCB submission: ITAT [Read Order]")
![Off-Shore Distribution Income is not Taxable from the hands of Non-Resident who did not carry out business in India: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Off-Shore-Distribution-Income-Taxable-Non-Resident-business-in-India-ITAT-taxscan.jpeg "Off-Shore Distribution Income is not Taxable from the hands of Non-Resident who did not carry out business in India: ITAT [Read Order]")
![Penalty u/s 271 will not sustain when AO failed to specify the inaccurate particulars of income found: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Penalty-AO-income-ITAT-taxscan.jpeg "Penalty u/s 271 will not sustain when AO failed to specify the inaccurate particulars of income found: ITAT [Read Order]")
Provision mandating furnishing of PAN with E-TDS has Overriding Effect: ITAT upholds Applicability of S. 206AA on Payments under Oral Agreements [Read Order]
The Visakhapatnam Bench Income Tax Appellate Tribunal (ITAT) has held that the provision mandating furnishing of PAN with E-TDS has an overriding effect and upholds the applicability of section 206AA...
![Provision mandating furnishing of PAN with E-TDS has Overriding Effect: ITAT upholds Applicability of S. 206AA on Payments under Oral Agreements [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Provision-PAN-E-TDS-ITAT-Payments-Agreements-taxscan.jpeg "Provision mandating furnishing of PAN with E-TDS has Overriding Effect: ITAT upholds Applicability of S. 206AA on Payments under Oral Agreements [Read Order]")
Purchase of 120 Computers by Publishers cannot be said for ‘Personal Use’: ITAT allows Depreciation [Read Order]
The Income Tax Appellate Tribunal (ITAT), Chennai bench has allowed a depreciation claim under section 32 of the Income Tax Act, 1961 by observing that the purchase of 120 computers by the...
![Purchase of 120 Computers by Publishers cannot be said for ‘Personal Use’: ITAT allows Depreciation [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Computers-Publishers-ITAT-Depreciation-taxscan-2.jpg "Purchase of 120 Computers by Publishers cannot be said for ‘Personal Use’: ITAT allows Depreciation [Read Order]")
AO fails to Point out on which Bills and Vouchers disallowance is made: ITAT deletes Estimated Addition [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal has held that Assessing Officer fails to point out on which bills and vouchers disallowance is made and deletes estimated addition. The appellant,...
![AO fails to Point out on which Bills and Vouchers disallowance is made: ITAT deletes Estimated Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/AO-Bills-Vouchers-ITAT-taxscan.jpg "AO fails to Point out on which Bills and Vouchers disallowance is made: ITAT deletes Estimated Addition [Read Order]")
![Penalty u/s 271 alone will not Stand after Deletion of 54F Disallowance: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Penalty-Disallowance-ITAT-taxscan.jpg "Penalty u/s 271 alone will not Stand after Deletion of 54F Disallowance: ITAT [Read Order]")
Income Tax Act is a Welfare Legislation, Practical Difficulties of Assessee shall be Considered: ITAT condones Delay in filing Audit Report due to Illness of Accountant [Read Order]
While delivering another assessee-friendly ruling, the Income Tax Appellate Tribunal (ITAT), Pune bench has condoned a delay in filing audit report since the Accountant of the assessee was undergoing...
![Income Tax Act is a Welfare Legislation, Practical Difficulties of Assessee shall be Considered: ITAT condones Delay in filing Audit Report due to Illness of Accountant [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Income-Tax-Act-Legislation-Assessee-ITAT-Audit-Report-Accountant-taxscan.jpeg "Income Tax Act is a Welfare Legislation, Practical Difficulties of Assessee shall be Considered: ITAT condones Delay in filing Audit Report due to Illness of Accountant [Read Order]")
Expenses paid through Cheques based on Self-Made Voucher allowable as Income Tax Deduction: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Pune bench has allowed the expenses paid through cheques based on the self-made voucher allowable as deduction under the Income Tax Act, 1961 as the same was...
![Expenses paid through Cheques based on Self-Made Voucher allowable as Income Tax Deduction: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Expenses-Cheques-Self-Made-Voucher-Deduction-ITAT-taxscan.jpg "Expenses paid through Cheques based on Self-Made Voucher allowable as Income Tax Deduction: ITAT [Read Order]")
ITAT allows TDS Credit in the Year of Accrual subject to Submission of Affidavit promising No Credit shall be Claimed in Future [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi bench comprising Shri Saktijit Dey, Judicial Member & Shri Pradip Kumar Kedia, Accountant Member has allowed TDS credit to the assessee in the...
![ITAT allows TDS Credit in the Year of Accrual subject to Submission of Affidavit promising No Credit shall be Claimed in Future [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/ITAT-TDS-Credit-Credit-Claim-taxscan.jpg "ITAT allows TDS Credit in the Year of Accrual subject to Submission of Affidavit promising No Credit shall be Claimed in Future [Read Order]")