ITAT
Stay updated with the latest ITAT judgments, orders, and appellate rulings impacting income tax matters in India.
![No Addition on Income when the Assessee has Fully Explained and Substantiated Sources with the Documentary Evidences: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Income-Assessee-Substantiated-Sources-Documentary-Evidences-ITAT-Taxscan.jpg "No Addition on Income when the Assessee has Fully Explained and Substantiated Sources with the Documentary Evidences: ITAT [Read Order]")
No Addition on Income when the Assessee has Fully Explained and Substantiated Sources with the Documentary Evidences: ITAT [Read Order]
The Indore Bench of The Income Tax Appellate Tribunal ( ITAT ) has held that no addition on income when the assessee has fully explained and...
![Statement Recorded under Sec 133A by Themselves have no Evidentiary Value: ITAT Upholds Deletion of Additional Income [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Statement-Statement-Recorded-Sec-133A-Evidentiary-Value-ITAT-Additional-Income-Income-Taxscan.jpg "Statement Recorded under Sec 133A by Themselves have no Evidentiary Value: ITAT Upholds Deletion of Additional Income [Read Order]")
![Assessing Officer doesn’t have Jurisdiction to Travel Beyond Issues found during Scrutiny Assessment: ITAT quashes Revisional Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/AO-Jurisdiction-Travel-Scrutiny-Assessment-ITAT-taxscan.jpeg "Assessing Officer doesn’t have Jurisdiction to Travel Beyond Issues found during Scrutiny Assessment: ITAT quashes Revisional Order [Read Order]")
![Relief to Deloitte: ESI & PF Contributions made after Due Date allowable as Deduction, rules ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/ITAT-Delhi-Deloitte-ESI-PF-Contributions-Deduction-ITAT-taxscan.jpeg "Relief to Deloitte: ESI & PF Contributions made after Due Date allowable as Deduction, rules ITAT [Read Order]")
![Income from Sale of Land purchased for Business and shown as Fixed Assets in Books by Firm shall be treated as ‘Capital Gain’: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Income-from-Sale-of-Land-purchased-for-Business-Fixed-Assets-Capital-Gain-ITAT-Taxscan.jpg "Income from Sale of Land purchased for Business and shown as Fixed Assets in Books by Firm shall be treated as ‘Capital Gain’: ITAT [Read Order]")
ITAT confirms Income Tax Penalty against Doctor for not maintaining daily case register and Inventory of Medicine Stock [Read Order]
The Pune bench of the Income Tax Appellate Tribunal (ITAT) has recently confirmed a penalty issued under section 271A of the Income Tax Act, 1961 on grounds of not maintaining books of accounts as...
![ITAT confirms Income Tax Penalty against Doctor for not maintaining daily case register and Inventory of Medicine Stock [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/ITAT-Income-Tax-Penalty-Doctor-daily-case-register-Inventory-of-Medicine-Stock-medicine-stock-medicine-case-register-income-tax-penalty-Taxscan.jpg "ITAT confirms Income Tax Penalty against Doctor for not maintaining daily case register and Inventory of Medicine Stock [Read Order]")
There is No Presumption in Law that Everyone Knows the Law: Illiterate & People who Rarely coming in Touch with law shall be Excused, rules ITAT [Read Order]
The Jaipur bench of the ITAT has held that although there is a presumption that “Ignorance of Law cannot be a defense,” there is no such presumption that everyone knows the Law. A bench comprising...
![There is No Presumption in Law that Everyone Knows the Law: Illiterate & People who Rarely coming in Touch with law shall be Excused, rules ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Law-Illiterate-ITAT-taxscan.jpeg "There is No Presumption in Law that Everyone Knows the Law: Illiterate & People who Rarely coming in Touch with law shall be Excused, rules ITAT [Read Order]")
Income from Online Database of Text Journals and Books not 'Royalty' as per Indo-US DTAA: ITAT [Read Order]
The Delhi bench has held that the income from an online database of text journals and books would not constitute royalty income under the provisions of the Double Taxation Avoidance Agreement (DTAA)...
![Income from Online Database of Text Journals and Books not Royalty as per Indo-US DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/ITAT-Delhi-Income-Online-Database-Text-Journals-Books-Royalty-Indo-US-DTAA-ITAT-Taxscan.jpeg "Income from Online Database of Text Journals and Books not Royalty as per Indo-US DTAA: ITAT [Read Order]")
Institution of Suit against Corporate Debtor during Moratorium is Prohibited U/S 14 of the IBC: ITAT [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal ( ITAT ) has held that the institution of suit against the corporate debtor during the moratorium period is prohibited under section 14 of the...
![Institution of Suit against Corporate Debtor during Moratorium is Prohibited U/S 14 of the IBC: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Institution-of-Suit-Corporate-Debtor-Moratorium-IBC-ITAT-Taxscan.jpg "Institution of Suit against Corporate Debtor during Moratorium is Prohibited U/S 14 of the IBC: ITAT [Read Order]")
![Assessing Officer cannot make Disallowance on Hypothesis basis: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/ITAT-Assessing-Officer-disallowance-hypothesis-basis-Taxscan.jpeg "Assessing Officer cannot make Disallowance on Hypothesis basis: ITAT [Read Order]")
Assessing Officer shall wait for Disposal of Appeal when Revisional Order is challenged before ITAT: Madras HC [Read Order]
The Madras High Court has held that when a revisional order under section 263 of the Income Tax Act, 1961, is pending before the Tribunal, the Assessing Officer shall wait to initiate the proceedings...
![Assessing Officer shall wait for Disposal of Appeal when Revisional Order is challenged before ITAT: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/AO-Disposal-of-Appeal-Revisional-Order-ITAT-Madras-HC.jpeg "Assessing Officer shall wait for Disposal of Appeal when Revisional Order is challenged before ITAT: Madras HC [Read Order]")