ITAT
Stay updated with the latest ITAT judgments, orders, and appellate rulings impacting income tax matters in India.
![Rent which was Neither Received nor Accrued cannot be brought to Tax: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Rent-Tax-ITAT-Taxscan.jpg "Rent which was Neither Received nor Accrued cannot be brought to Tax: ITAT [Read Order]")
Rent which was Neither Received nor Accrued cannot be brought to Tax: ITAT [Read Order]
The Delhi bench of Income Tax Appellate Tribunal ( ITAT ) has held that rent which was neither received nor accrued cannot be brought to tax. The...
![No Handover of Property after Registration due to Non-receipt of Sale Consideration: ITAT orders for Investigation by Income Tax Dept [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Handover-of-Property-property-Registration-Non-receipt-Sale-Consideration-sale-ITAT-Investigation-income-tax-department-Taxscan.jpeg "No Handover of Property after Registration due to Non-receipt of Sale Consideration: ITAT orders for Investigation by Income Tax Dept [Read Order]")
![No Representation before Tribunal despite 22 Postings: ITAT dismisses Appeal as Un-admitted, Refuses to Condone Delay [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/No-Representation-Tribunal-Postings-ITAT-Appeal-Condone-Delay-Taxscan.jpg "No Representation before Tribunal despite 22 Postings: ITAT dismisses Appeal as Un-admitted, Refuses to Condone Delay [Read Order]")
![Advance from Overseas Patients cannot be treated as Capital Receipts: ITAT Ruling on Medical Tourism [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Advance-from-Overseas-Patients-treated-as-Capital-Receipts-ITAT-Ruling-Medical-Tourism-Taxscan.jpeg "Advance from Overseas Patients cannot be treated as Capital Receipts: ITAT Ruling on Medical Tourism [Read Order]")
![Revision Order merely because of Non-mentioning of specific reasons for accepting the explanation of the assessee is Invalid: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Revision-Order-specific-reasons-explanation-assesse-Invalid-ITAT-Taxscan.jpg "Revision Order merely because of Non-mentioning of specific reasons for accepting the explanation of the assessee is Invalid: ITAT [Read Order]")
![Depreciation allowable on Marketing Information and Non-Compete Fee: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Depreciation-allowable-Marketing-Information-and-Non-Compete-Fee-ITAT-Taxscan.jpg "Depreciation allowable on Marketing Information and Non-Compete Fee: ITAT [Read Order]")
![ITAT deletes Income Tax Penalty on Air India Subsidiary [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/ITAT-Income-Tax-Penalty-Income-Tax-Penalty-Air-India-Subsidiary-Taxscan.jpg "ITAT deletes Income Tax Penalty on Air India Subsidiary [Read Order]")
Agricultural Land was not converted at the Time of Sale: ITAT deletes Capital Gain Addition [Read Order]
The ITAT Bangalore bench has held that since the agricultural land was not converted at the time of sale, the sale consideration shall not be included in the total income of the assessee to compute...
![Agricultural Land was not converted at the Time of Sale: ITAT deletes Capital Gain Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Agricultural-Land-Time-of-Sale-ITAT-sale-Capital-gain-Taxscan.jpg "Agricultural Land was not converted at the Time of Sale: ITAT deletes Capital Gain Addition [Read Order]")
Late Fee u/s 234E has Prospective Effect, cannot be levied without machinery provision of sec. 200A: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Bangalore bench has held that the imposition of late fee under section 234E of the Income Tax Act, 1961 has prospective effect and the same cannot be levied...
![Late Fee u/s 234E has Prospective Effect, cannot be levied without machinery provision of sec. 200A: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/late-fee-under-section-234E-Prospective-Effect-machinery-provision-section-200A-ITAT-Taxscan.jpg "Late Fee u/s 234E has Prospective Effect, cannot be levied without machinery provision of sec. 200A: ITAT [Read Order]")
![Reasons mentioned in Notice for Re-Assessment cannot be Improved Later: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Reasons-Notice-Re-Assessment-ITAT-Taxscan.jpeg "Reasons mentioned in Notice for Re-Assessment cannot be Improved Later: ITAT [Read Order]")
![Society Explained Source of Demonetized Notes: ITAT quashes Sec 68 Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Society-Source-Demonetized-Notes-ITAT-taxscan.jpg "Society Explained Source of Demonetized Notes: ITAT quashes Sec 68 Addition [Read Order]")
Corpus Donations Received by an Un-Registered Trust Considered as Capital Receipt, not subject to Income Tax: ITAT [Read Order]
The Income Tax Appellate Tribunal, Mumbai consisting of Shri Sandeep Singh Karhail, Judicial Member and Shri Gagan Goyal, Accountant Member held that Corpus Donations received by an un-registered...
![Corpus Donations Received by an Un-Registered Trust Considered as Capital Receipt, not subject to Income Tax: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Corpus-Donations-Un-Registered-Trust-Capital-Receipt-Income-Tax-ITAT-taxscan.jpeg "Corpus Donations Received by an Un-Registered Trust Considered as Capital Receipt, not subject to Income Tax: ITAT [Read Order]")