ITAT
Stay updated with the latest ITAT judgments, orders, and appellate rulings impacting income tax matters in India.
![Assessee failed to prove Creditworthiness of Creditors: ITAT upholds Addition u/s 68 [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Assessee-Creditworthiness-Creditors-ITAT-taxscan.jpeg "Assessee failed to prove Creditworthiness of Creditors: ITAT upholds Addition u/s 68 [Read Order]")
Assessee failed to prove Creditworthiness of Creditors: ITAT upholds Addition u/s 68 [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi bench comprising Shri AnilChaturvedi, AM&ShriKul Bharat, JM has held that the onus to prove the...
![Assessing Officer cannot rectify an Order u/s 154 to Enhance Assessed Income: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Assessing-Officer-Assessed-Income-ITAT-taxscan.jpg "Assessing Officer cannot rectify an Order u/s 154 to Enhance Assessed Income: ITAT [Read Order]")
![Initiation of Penalty Proceedings u/s.271(1)(c) on a Defective Notice is Invalid: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Penalty-Proceedings-Defective-Notice-ITAT-taxscan.jpg "Initiation of Penalty Proceedings u/s.271(1)(c) on a Defective Notice is Invalid: ITAT [Read Order]")
![TDS not leviable on External Development Charges paid to HUDA: ITAT deletes Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/TDS-External-Development-Charges-HUDA-ITAT-Penalty-taxscan.jpg "TDS not leviable on External Development Charges paid to HUDA: ITAT deletes Penalty [Read Order]")
![Gifts & Freebies to Doctors are Legally Prohibited: ITAT upholds Disallowance of Expenses to Pharma Company [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Gifts-Freebies-Doctors-Legally-Prohibited-ITAT-Disallowance-Expenses-Pharma-Company-Taxscan.jpeg "Gifts & Freebies to Doctors are Legally Prohibited: ITAT upholds Disallowance of Expenses to Pharma Company [Read Order]")
Retrospective Effect of Amendment to Sec 36(1) is Debatable and Controversial Issue: ITAT deletes Addition [Read Order]
The Income Tax Appellate Tribunal (ITAT), Allahabad Bench comprising Shri Saktijit Dey, JM&ShriAnadee NathMishra, AMhas held that the retrospective effect of the amendment to section 36(1) is a...
![Retrospective Effect of Amendment to Sec 36(1) is Debatable and Controversial Issue: ITAT deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Amendment-ITAT-Addition-taxscan.jpeg "Retrospective Effect of Amendment to Sec 36(1) is Debatable and Controversial Issue: ITAT deletes Addition [Read Order]")
Assessee failed to provide Call Log Details to prove Telephone Expenses: ITAT upholds Disallowance [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi bench has upheld an order disallowing telephone expenses claimed as business expenditure by on the ground that the assessee failed to provide call log...
![Assessee failed to provide Call Log Details to prove Telephone Expenses: ITAT upholds Disallowance [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Assessee-Call-Log-Details-Telephone-Expenses-ITAT-Disallowance-taxscan.jpg "Assessee failed to provide Call Log Details to prove Telephone Expenses: ITAT upholds Disallowance [Read Order]")
Charitable Trust engaged in Activities benefiting for particular Religion can claim Exemption u/s 11 of Income Tax Act: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi bench held that the charitable trust engaged in activities that benefited for particular religion can claim exemption u/s 11 of the Income Tax Act,1961...
![Charitable Trust engaged in Activities benefiting for particular Religion can claim Exemption u/s 11 of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Charitable-trust-benefiting-for-particular-religion-exemption-Income-Tax-Act-ITAT.jpg "Charitable Trust engaged in Activities benefiting for particular Religion can claim Exemption u/s 11 of Income Tax Act: ITAT [Read Order]")
Belated Payment of Employee's Contribution to ESI and PF: ITAT upholds deletion of Disallowance made u/s 43B [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) in the issue of belated payment of employee's contribution to ESI and PF has upholds the deletion of disallowance made u/s 43B. The...
![Belated Payment of Employees Contribution to ESI and PF: ITAT upholds deletion of Disallowance made u/s 43B [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Payment-Employees-Contribution-ESI-PF-ITAT-Disallowance-taxscan.jpg "Belated Payment of Employees Contribution to ESI and PF: ITAT upholds deletion of Disallowance made u/s 43B [Read Order]")
Assessee engaged in Generation and Selling of Power can claim Deduction u/s801 of ITA: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi bench consisting of DR. BRR Kumar, Accountant Member, and Yogesh Kumar U.S., Judicial Member held that assessee engaged in generation and selling of...
![Assessee engaged in Generation and Selling of Power can claim Deduction u/s801 of ITA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Assessee-selling-of-power-claim-deduction-ITA-ITAT-taxscan.jpeg "Assessee engaged in Generation and Selling of Power can claim Deduction u/s801 of ITA: ITAT [Read Order]")
![ITAT quashes Re-Assessment proceedings opened by AO without Jurisdiction [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/ITAT-Re-Assessment-AO-without-Jurisdiction-taxscan.jpeg "ITAT quashes Re-Assessment proceedings opened by AO without Jurisdiction [Read Order]")
Business Profits of Non-Residents without PE are not Taxable under DTAA, TDS not sustainable: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), New Delhi before Shri N K Billaiya, AM and Ms Astha Chandra, JM held that Payments made on the business profit of non-residents without PE are not taxable in...
![Business Profits of Non-Residents without PE are not Taxable under DTAA, TDS not sustainable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Business-profits-Non-resident-PE-DTAA-TDS-ITAT-taxscan.jpg "Business Profits of Non-Residents without PE are not Taxable under DTAA, TDS not sustainable: ITAT [Read Order]")