ITAT
Stay updated with the latest ITAT judgments, orders, and appellate rulings impacting income tax matters in India.
![Data retrieved from Pen Drive can’t be sole Evidence for Re-Assessment without Certificate of Person-in-Possession as per Evidence Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Data-retrieved-Pen-Drive-sole-Evidence-Re-Assessment-Certificate-of-Person-in-Possession-Evidence-Act-ITAT-Taxscan.jpeg "Data retrieved from Pen Drive can’t be sole Evidence for Re-Assessment without Certificate of Person-in-Possession as per Evidence Act: ITAT [Read Order]")
Data retrieved from Pen Drive can’t be sole Evidence for Re-Assessment without Certificate of Person-in-Possession as per Evidence Act: ITAT [Read Order]
The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) has held that the data retrieved from the pen drive seized during the search cannot be a...
![TDS not applicable to contribution made to conduct Horse Racing: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/TDS-horse-racing-ITAT-Taxscan.jpg "TDS not applicable to contribution made to conduct Horse Racing: ITAT [Read Order]")
![Fee for Cloud Services not ‘Royalty’: ITAT grants Relief to Microsoft Subsidiary [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Fee-Cloud-Services-Royalty-ITAT-Relief-to-Microsoft-Subsidiary-Taxscan.jpeg "Fee for Cloud Services not ‘Royalty’: ITAT grants Relief to Microsoft Subsidiary [Read Order]")
![ITAT quashes S. 153C Proceedings since Documents relied on was neither belong to Assessee nor were ‘Incriminating’ [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/ITAT-Assessee-taxscan.jpg "ITAT quashes S. 153C Proceedings since Documents relied on was neither belong to Assessee nor were ‘Incriminating’ [Read Order]")
![No TDS since Routine Business Support Services can’t be treated as Fee for Technical Services: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/TDS-Business-Services-Fee-Technical-Services-ITAT-taxscan.jpg "No TDS since Routine Business Support Services can’t be treated as Fee for Technical Services: ITAT [Read Order]")
Capital Gain Exemption allowable on Bonafide Expenses Incurred for making New House Habitable prior to Possession: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Ahmedabad has held that the capital gain exemption under section 54 of the Income Tax Act, 1961 can be allowed on bonafide expenses incurred incurred for...
![Capital Gain Exemption allowable on Bonafide Expenses Incurred for making New House Habitable prior to Possession: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/CapitalGain-Bonafide-Expenses-ITAT-Taxscan.jpg "Capital Gain Exemption allowable on Bonafide Expenses Incurred for making New House Habitable prior to Possession: ITAT [Read Order]")
Higher Rate of Depreciation available to Vehicles let out on Hire Only If Assessee furnish Details: ITAT [Read Order]
The Ahmedabad bench of the ITAT has held that the assessee can avail higher rate of depreciation available to vehicles let out on hire subject to submission of details. The assessee, M/s Jaihind...
![Higher Rate of Depreciation available to Vehicles let out on Hire Only If Assessee furnish Details: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Depreciation-Vehicles-Assessee-ITAT-taxscan.jpg "Higher Rate of Depreciation available to Vehicles let out on Hire Only If Assessee furnish Details: ITAT [Read Order]")
Payments to Medical Labs & Technicians as per Agreement for Screening of Sickle Cell Anemia in Tribal District under Govt Programme subject to TDS: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Ahmedabad bench has held that the provisions of TDS under section 194J and 194C of the Income Tax Act, 1961 applicable to the payments made to medical labs...
![Payments to Medical Labs & Technicians as per Agreement for Screening of Sickle Cell Anemia in Tribal District under Govt Programme subject to TDS: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Payments-Medical-Labs-Technicians-Sickle-Cell-Anemia-Tribal-District-Govt-Programme-TDS-ITAT-taxscan.jpg "Payments to Medical Labs & Technicians as per Agreement for Screening of Sickle Cell Anemia in Tribal District under Govt Programme subject to TDS: ITAT [Read Order]")
Income Tax Addition based on a ‘Dumb Document’ as declared by CESTAT is not Sustainable: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Ahmedabad bench has quashed an income tax addition made by the department depending on a document declared as a ‘dumb document’ by the Customs, Excise and...
![Income Tax Addition based on a ‘Dumb Document’ as declared by CESTAT is not Sustainable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Income-Tax-Dumb-Document-CESTAT-Income-Tax-Addition-ITAT-Taxscan.jpg "Income Tax Addition based on a ‘Dumb Document’ as declared by CESTAT is not Sustainable: ITAT [Read Order]")
Mismatch in BoA and Form 26AS: ITAT restricts Addition only on Embedded Portion of Profit [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi has held that the addition due to mismatch between the Books of Accounts and Form 26AS can be made only on the embedded portion of the profit. The...
![Mismatch in BoA and Form 26AS: ITAT restricts Addition only on Embedded Portion of Profit [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Boa-Form-26AS-ITAT-Profit-taxscan.jpeg "Mismatch in BoA and Form 26AS: ITAT restricts Addition only on Embedded Portion of Profit [Read Order]")
Suppression in Net Sales assessable as 'Business Income', can’t be treated as Deemed Income u/s 68: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi bench has held that the income surrendered for suppression in the net sales shall be assessable as “Income from Business or Profession” and the same...
![Suppression in Net Sales assessable as Business Income, can’t be treated as Deemed Income u/s 68: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Suppression-Net-Sales-assessable-Business-Income-treated-Deemed-Income-ITAT-Taxscan.jpeg "Suppression in Net Sales assessable as Business Income, can’t be treated as Deemed Income u/s 68: ITAT [Read Order]")
![Fulfillment of Twin Conditions is Mandatory for Invoking the Jurisdiction u/s 263: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Twin-Conditions-Jurisdiction-ITAT-taxscan.jpg "Fulfillment of Twin Conditions is Mandatory for Invoking the Jurisdiction u/s 263: ITAT [Read Order]")