ITAT
Stay updated with the latest ITAT judgments, orders, and appellate rulings impacting income tax matters in India.
![No Prohibition in NRI accepting Cash Gift from Relatives, Addition cannot be made merely stating that the practice is Unusual: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/NRI-Cash-Gift-unusual-ITAT-taxscan.jpeg "No Prohibition in NRI accepting Cash Gift from Relatives, Addition cannot be made merely stating that the practice is Unusual: ITAT [Read Order]")
No Prohibition in NRI accepting Cash Gift from Relatives, Addition cannot be made merely stating that the practice is 'Unusual': ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Ahmedabad bench has held that there is no prohibition in law in accepting of cash gifts by NRIs from the...
![TDS not Applicable to Commission for Professional Service by Non Resident: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/TDS-Professional-Service-Nonresident-ITAT-Taxscan-1.jpeg "TDS not Applicable to Commission for Professional Service by Non Resident: ITAT [Read Order]")
![Deemed Rent not applicable to Property that is ‘Stock-in-Trade’: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Deemed-Rent-Property-Stock-in-Trade-ITAT-taxscan.jpeg "Deemed Rent not applicable to Property that is ‘Stock-in-Trade’: ITAT [Read Order]")
![Provident Fund dues Paid after Due Date under Statute but before Filing ITR Deductible from Business Income: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Provident-Fund-dues-Due-Date-ITR-Business-Income-ITAT-taxscan.jpeg "Provident Fund dues Paid after Due Date under Statute but before Filing ITR Deductible from Business Income: ITAT [Read Order]")
![Irrecoverable Advances given for Purchase of Land for Real Estate Development Business allowable either as Trading Loss or Business Expenditure: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Real-Estate-Development-Business-allowable-Trading-Loss-Business-Expenditure-ITAT-taxscan.jpeg "Irrecoverable Advances given for Purchase of Land for Real Estate Development Business allowable either as Trading Loss or Business Expenditure: ITAT [Read Order]")
Interim Relief to Infosys: ITAT grants Extension of Stay Order for Recovery of Income Tax Demand of Rs. 1500 Cr [Read Order]
In an interim relief to Infosys, the Income Tax Appellate Tribunal (ITAT), Bangalore bench has extended the stay order for six months in a case involving approx.. Rs. 1535 crores income tax demand. ...
![Interim Relief to Infosys: ITAT grants Extension of Stay Order for Recovery of Income Tax Demand of Rs. 1500 Cr [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Infosys-ITAT-Stay-order-Income-Tax-Demand-taxscan.jpg "Interim Relief to Infosys: ITAT grants Extension of Stay Order for Recovery of Income Tax Demand of Rs. 1500 Cr [Read Order]")
![Non-Appearance of Assessee during Hearing can’t be a Reason to Recall Tribunal Order: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Assessee-Tribunal-Order-ITAT-taxscan.jpeg "Non-Appearance of Assessee during Hearing can’t be a Reason to Recall Tribunal Order: ITAT [Read Order]")
Right to Receive Builtup Area under JDA; ITAT directs AO to Examine Entire Gain has to be considered as Long-Term Capital Gain [Read Order]
The Bangalore Bench of Income Tax Appellate Tribunal ( ITAT ) with respect to the right to receive built-up area under the Join Development Agreement has directed Assessing Officer to examine the...
![Right to Receive Builtup Area under JDA; ITAT directs AO to Examine Entire Gain has to be considered as Long-Term Capital Gain [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/JDA-ITAT-AO-Long-Term-Capital-Gain-Taxscan.jpg "Right to Receive Builtup Area under JDA; ITAT directs AO to Examine Entire Gain has to be considered as Long-Term Capital Gain [Read Order]")
Reimbursement of Expenses by Indian Associate for Training and Workshops for its New Joiners is not Fees for Included Services: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal has held that reimbursement of expenses by Indian Associate for training and workshops for its new joiners is not Fees for Included Services. The...
![Reimbursement of Expenses by Indian Associate for Training and Workshops for its New Joiners is not Fees for Included Services: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Indian-Associate-Training-Workshops-Fees-Services-ITAT-Taxscan.jpg "Reimbursement of Expenses by Indian Associate for Training and Workshops for its New Joiners is not Fees for Included Services: ITAT [Read Order]")
Amount Received from Indian Associate for ‘Support Service’ is not 'Fees for included Services' and not liable to Tax: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) has held that amount received from Indian Associate for ‘Support Service’ is not 'Fees for Included Services' and not liable to tax. The...
![Amount Received from Indian Associate for ‘Support Service’ is not Fees for included Services and not liable to Tax: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Indian-Associate-Support-Service-Fees-Tax-ITAT-Taxscan.jpg "Amount Received from Indian Associate for ‘Support Service’ is not Fees for included Services and not liable to Tax: ITAT [Read Order]")
Clerical Mistake in Audit Report Form 10B can be Rectified: ITAT grants Tax Exemption to Society [Read Order]
In a significant ruling, the Lucknow bench of the Income Tax Appellate Tribunal (ITAT) has held that the clerical mistakes in audit report form 10B can be rectified and the same shall not be a ground...
![Clerical Mistake in Audit Report Form 10B can be Rectified: ITAT grants Tax Exemption to Society [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Audit-Report-Form-10B-ITAT-Tax-Exemption-taxscan.jpeg "Clerical Mistake in Audit Report Form 10B can be Rectified: ITAT grants Tax Exemption to Society [Read Order]")
Amendments to Sections 43B and 36(1)(va) of the Income Tax Act cannot have Retrospective Effect since It Imposes Liability on Assessee: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has held that the amendments to sections 43B and 36(1)(va) of the Income Tax Act, 1961 cannot have retrospective effect since the...
![Amendments to Sections 43B and 36(1)(va) of the Income Tax Act cannot have Retrospective Effect since It Imposes Liability on Assessee: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Income-Tax-Act-Retrospective-Effect-Liability-Assessee-ITAT-taxscan.jpg "Amendments to Sections 43B and 36(1)(va) of the Income Tax Act cannot have Retrospective Effect since It Imposes Liability on Assessee: ITAT [Read Order]")