ITAT
Stay updated with the latest ITAT judgments, orders, and appellate rulings impacting income tax matters in India.
![Foreign Tax Credit cannot be denied to Assessee as per Indo-Japan DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Foreign-Tax-Credit-denied-Assessee-Indo-Japan-DTAA-ITAT-Taxscan.jpg "Foreign Tax Credit cannot be denied to Assessee as per Indo-Japan DTAA: ITAT [Read Order]")
Foreign Tax Credit cannot be denied to Assessee as per Indo-Japan DTAA: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Bangalore bench has held that the foreign tax credit (FTC) cannot be denied to the assessee as per the...
![Amended Provisions relating to Income Tax Deduction towards Contribution towards ESI and PF not applicable to AY 2018-19: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Amended-Provisions-Deduction-Contribution-ESI-and-PF-AY-ITAT-Taxscan.jpeg "Amended Provisions relating to Income Tax Deduction towards Contribution towards ESI and PF not applicable to AY 2018-19: ITAT [Read Order]")
![CSR Expenditure shall be allowed as Business Expenditure: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/CSR-Expenditure-Business-Expenditure-ITAT-taxscan-1.jpg "CSR Expenditure shall be allowed as Business Expenditure: ITAT [Read Order]")
![Addition merely based on Oath made during Survey is Invalid without Supporting Evidence: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Addition-Oath-Survey-Supporting-Evidence-ITAT-taxscan.jpg "Addition merely based on Oath made during Survey is Invalid without Supporting Evidence: ITAT [Read Order]")
![Interest on Security Deposit with MSEDCL eligible for Income Tax Deduction: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Interest-Security-Deposit-MSEDCL-eligible-Income-Tax-Deduction-ITAT-Taxscan.jpg "Interest on Security Deposit with MSEDCL eligible for Income Tax Deduction: ITAT [Read Order]")
ITAT quashes Revisional Order on ground of Failure to Mention how the Action of AO while framing the Assessment order is Erroneous [Read Order]
The Income Tax Appellate Tribunal (ITAT), Kolkata bench has quashed a revisional order passed under section 263 of the Income Tax Act, 1961 on the ground that the Commissioner failed to mention the...
![ITAT quashes Revisional Order on ground of Failure to Mention how the Action of AO while framing the Assessment order is Erroneous [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/ITAT-Revisional-Order-AO-Assessment-order-Erroneous-Taxscan.jpg "ITAT quashes Revisional Order on ground of Failure to Mention how the Action of AO while framing the Assessment order is Erroneous [Read Order]")
Deduction allowable on Payment towards LIC Group Gratuity Scheme: ITAT grants relief to Andaman & Nicobar State Corporation Bank [Read Order]
In a major relief to Andaman & Nicobar State Corporation Bank, the Income Tax Appellate Tribunal, Kolkata bench has held that deduction is allowable on the payment towards LIC Group Gratuity...
![Deduction allowable on Payment towards LIC Group Gratuity Scheme: ITAT grants relief to Andaman & Nicobar State Corporation Bank [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Deduction-Payment-LIC-Group-Gratuity-Scheme-ITAT-Andaman-Nicobar-State-Corporation-Bank-Corporation-bank-bank-Taxscan.jpg "Deduction allowable on Payment towards LIC Group Gratuity Scheme: ITAT grants relief to Andaman & Nicobar State Corporation Bank [Read Order]")
Assessee failed to comply with S. 142(1) Notice & Consent Form for alleged holding of Swiss Bank Account: Delhi HC upholds Income Tax Penalty [Read Order]
A division bench of the Delhi High Court, holding that no Prejudice would be caused if the assessee complies with section 142(1) notice and the Consent Form for the alleged holding of the Swiss Bank...
![Assessee failed to comply with S. 142(1) Notice & Consent Form for alleged holding of Swiss Bank Account: Delhi HC upholds Income Tax Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Assessee-S.-1421-Notice-Consent-Form-alleged-holding-Swiss-Bank-Account-Delhi-High-Court-Income-Tax-Penalty-Income-tax-Taxscan.jpg "Assessee failed to comply with S. 142(1) Notice & Consent Form for alleged holding of Swiss Bank Account: Delhi HC upholds Income Tax Penalty [Read Order]")
Payment for Flight Testing Services by Hindustan Aeronautics Ltd to CGTM France is not FTS: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Bangalore bench has held that the payment made for flight testing services by Hindustan Aeronautics Ltd to CGTM France cannot be treated as Fee for Technical...
![Payment for Flight Testing Services by Hindustan Aeronautics Ltd to CGTM France is not FTS: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Payment-for-Flight-Testing-Services-Hindustan-Aeronautics-Ltd-CGTM-France-FTS-ITAT-Taxscan.jpeg "Payment for Flight Testing Services by Hindustan Aeronautics Ltd to CGTM France is not FTS: ITAT [Read Order]")
No Statutory Duty cast upon Legal Heir to inform Death of Assessee to Income Tax Department: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Ahmedabad bench, while quashing a re-assessment notice under section 148 of the Income Tax Act, 1961, has held that there is no statutory duty upon the legal...
![No Statutory Duty cast upon Legal Heir to inform Death of Assessee to Income Tax Department: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/No-Statutory-Duty-Legal-Heir-Death-of-Assessee-Income-Tax-Department-ITAT-Taxscan.jpg "No Statutory Duty cast upon Legal Heir to inform Death of Assessee to Income Tax Department: ITAT [Read Order]")
No Tax Liability for NRI being a Joint Signatory to the Bank Account of Foreign Company without Direct Beneficial Interest: ITAT [Read Order]
The Mumbai bench of the Income Tax Appellate Tribunal ( ITAT ) has held that there is no tax liability for NRI being a joint signatory to the bank account of the foreign company without direct...
![No Tax Liability for NRI being a Joint Signatory to the Bank Account of Foreign Company without Direct Beneficial Interest: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/NRI-Tax-Liability-No-Tax-Liability-NRI-Joint-Signatory-Bank-Account-Foreign-Company-Direct-Beneficial-Interest-ITAT-Taxscan.jpeg "No Tax Liability for NRI being a Joint Signatory to the Bank Account of Foreign Company without Direct Beneficial Interest: ITAT [Read Order]")
Addition for Unexplained Expenditure cannot be made merely on Assumptions without Documents: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Mumbai bench has held that the addition for unexplained expenditure under section 69C of the Income Tax Act, 1961 cannot be made merely on the assumptions...
![Addition for Unexplained Expenditure cannot be made merely on Assumptions without Documents: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Addition-Unexplained-Expenditure-Assumptions-ITAT-Taxscan.jpg "Addition for Unexplained Expenditure cannot be made merely on Assumptions without Documents: ITAT [Read Order]")