ITAT
Stay updated with the latest ITAT judgments, orders, and appellate rulings impacting income tax matters in India.
![Order u/s 263 passed in Violation of Natural Justice principle can’t sustain: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/violation-natural-justice-principle-ITAT-taxscan.jpeg "Order u/s 263 passed in Violation of Natural Justice principle can’t sustain: ITAT [Read Order]")
Order u/s 263 passed in Violation of Natural Justice principle can’t sustain: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Cuttack bench Shri Chandra Mohan Garg, JM and Arun Khodpia, AM has held that the order passed u/s 263 of...
![Income earned in Absence of FTS clause in DTAA would fall as Business Income and cannot Taxed in India in Absence of PE: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Income-DTAA-Business-Income-PE-ITAT-taxscan.jpg "Income earned in Absence of FTS clause in DTAA would fall as Business Income and cannot Taxed in India in Absence of PE: ITAT [Read Order]")
![Appeal against Scrutiny Assessment pending Adjudication: ITAT quashes Revision proceedings Initiated by PCIT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Appeal-Scrutiny-Assessment-Adjudication-ITAT-PCIT-taxscan.jpeg "Appeal against Scrutiny Assessment pending Adjudication: ITAT quashes Revision proceedings Initiated by PCIT [Read Order]")
![International Transaction of Information Technology Enabled Services can be calculated under Arm’s Length: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/International-transaction-Information-Technology-Services-Arms-Length-ITAT-taxscan.jpg "International Transaction of Information Technology Enabled Services can be calculated under Arm’s Length: ITAT [Read Order]")
![Notice issued u/s 271 must Record the specific ground to which it initiated: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Notice-ITAT-taxscan.jpeg "Notice issued u/s 271 must Record the specific ground to which it initiated: ITAT [Read Order]")
Disallowance can’t be made on Payment to PF and ESI before due date u/s 139(1): ITAT [Read Order]
The Amritsar bench of Income Tax Appellate Tribunal (ITAT) consisting of Dr. M L Meena, AM, and Shri Anikesh Banerjee, JM has held that disallowance can’t be made on payment to PF and ESI before the...
![Disallowance can’t be made on Payment to PF and ESI before due date u/s 139(1): ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Disallowance-payment-PF-and-ESI-ITAT-Taxscan.jpg "Disallowance can’t be made on Payment to PF and ESI before due date u/s 139(1): ITAT [Read Order]")
Registration u/s 12A can’t be denied without Proper Verification of Books of Account: ITAT [Read Order]
The Amritsar bench of the Income Tax Appellate Tribunal (ITAT) has held that registration u/s 12A can’t be denied without proper verification of books of account. The appellant is a society...
![Registration u/s 12A can’t be denied without Proper Verification of Books of Account: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Registration-verification-books-of-account-ITAT-taxscan.jpg "Registration u/s 12A can’t be denied without Proper Verification of Books of Account: ITAT [Read Order]")
Assessee needs to establish his Bonafideness for not disclosing details with regard to Income Tax Return: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Pune bench consisting of Inturi Rama Rao, Accountant Member, and Partha Sarathi Chaudhury, Judicial Member held that the assessee need to establish his...
![Assessee needs to establish his Bonafideness for not disclosing details with regard to Income Tax Return: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Assessee-income-ITAT-taxscan.jpg "Assessee needs to establish his Bonafideness for not disclosing details with regard to Income Tax Return: ITAT [Read Order]")
Income Tax Penalty Notice does not specify under which limb of section 271(1)(c) the Penalty proceedings had been initiated: ITAT quashes Proceedings [Read Order]
The Income Tax Appellate Tribunal (ITAT), Raipur bench consisting of Ravish Sood, Judicial Member, and Rathod Kamlesh Jayantbhai, Accountant Member quashed the proceedings on the ground that Income...
![Income Tax Penalty Notice does not specify under which limb of section 271(1)(c) the Penalty proceedings had been initiated: ITAT quashes Proceedings [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Income-Tax-Penalty-Notice-penalty-proceedings-ITAT-taxscan.jpeg "Income Tax Penalty Notice does not specify under which limb of section 271(1)(c) the Penalty proceedings had been initiated: ITAT quashes Proceedings [Read Order]")
![Product Development Charges on existing Businesses can be treated as Revenue: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Product-development-charges-businesses-revenue-ITAT-Taxscan.jpeg "Product Development Charges on existing Businesses can be treated as Revenue: ITAT [Read Order]")
![Excess Share of Profit claimed cant be treated as ‘Income from Other Sources’: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Excess-share-of-profit-Income-from-other-sources-ITAT-Taxscan.jpg "Excess Share of Profit claimed cant be treated as ‘Income from Other Sources’: ITAT [Read Order]")
No Addition u/s 153C can be made in Absence of any Incriminating Material for a Completed Assessment: ITAT [Read Order]
The Chandigarh Bench of Income Tax Appellate Tribunal ( ITAT ) has held that no addition u/s 153Ccan be made in absence of any incriminating material for a completed assessment. A search and...
![No Addition u/s 153C can be made in Absence of any Incriminating Material for a Completed Assessment: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Addition-ncriminating-Material-Assessment-ITAT-taxscan.jpeg "No Addition u/s 153C can be made in Absence of any Incriminating Material for a Completed Assessment: ITAT [Read Order]")