ITAT
Stay updated with the latest ITAT judgments, orders, and appellate rulings impacting income tax matters in India.
![TDS u/s 194H not applicable to Commission to Credit Card Company: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/TDS-Commission-Credit-Card-Company-ITAT-taxscan.jpg "TDS u/s 194H not applicable to Commission to Credit Card Company: ITAT [Read Order]")
TDS u/s 194H not applicable to Commission to Credit Card Company: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi bench has held that TDS under section 194H of the Income Tax Act, 1961 is not applicable to the...
![Set back to TATA Sponge: ITAT disallows Income Tax Deduction u/s 80 IA as Income from Eligible unit Not shown in Gross Total Income [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/TATA-Sponge-ITAT-Deduction-Income-Gross-Total-Income-taxscan.jpeg "Set back to TATA Sponge: ITAT disallows Income Tax Deduction u/s 80 IA as Income from Eligible unit Not shown in Gross Total Income [Read Order]")
![Lower Authorities not properly Appreciated or Verified Documents adduced by Assessee: ITAT Restores matter to CIT(A) for Fresh Consideration [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Lower-Authorities-Verified-Documents-Assessee-ITAT-CITA-Fresh-Consideration-Taxscan.jpg "Lower Authorities not properly Appreciated or Verified Documents adduced by Assessee: ITAT Restores matter to CIT(A) for Fresh Consideration [Read Order]")
![Inaccurate particulars of Income must be Coupled with Circumstantial Evidence: ITAT sets aside penalty u/s 271(1)(c) [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/income-circumstantial-evidence-ITAT-penalty-taxscan.jpeg "Inaccurate particulars of Income must be Coupled with Circumstantial Evidence: ITAT sets aside penalty u/s 271(1)(c) [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]](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]")
![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]
The Ahmedabad Bench of Income Tax Appellate Tribunal (ITAT) consisting of Shri Pramod M Jagtap, vice president and Ms Madhumita Roy, Judicial member has held that misdeclaration of capital loss as...
![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]
The Ahmedabad Bench of Income Tax Appellate Tribunal has held that no new evidence was furnished to establish the genuineness of the gift received and upheld the addition made u/s 68 The assessee,...
![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]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) upholds decision CIT (A) and held that profits from providing technical services to other airlines is covered under Double Taxation Avoidance...
![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]")