ITAT
Stay updated with the latest ITAT judgments, orders, and appellate rulings impacting income tax matters in India.
![Income Tax Law does not prohibit Assessing Officer to go beyond the Reasons based on which Re-Assessment Initiated: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Income-Tax-Law-Assessing-Officer-Re-Assessment-ITAT-Assessement-Taxscan.jpeg "Income Tax Law does not prohibit Assessing Officer to go beyond the Reasons based on which Re-Assessment Initiated: ITAT [Read Order]")
Income Tax Law does not prohibit Assessing Officer to go beyond the Reasons based on which Re-Assessment Initiated: ITAT [Read Order]
The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) has held that there is no prohibition under the law that the Assessing Officer is...
![Delay of 1217 Days in filing Appeal due to Covid-19: ITAT imposes Cost of Rs. 25,000 to Condone Delay [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Delay-filing-Appeal-Covid-19-ITAT-condone-Delay-Taxscan.jpeg "Delay of 1217 Days in filing Appeal due to Covid-19: ITAT imposes Cost of Rs. 25,000 to Condone Delay [Read Order]")
![Cash Transactions between Trust and Managing Trustee are not covered u/s 269SS of Income Tax Act: ITAT deletes Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Cash-Transactions-Trust-Managing-Trustee-Income-Tax-Act-ITAT-Penalty-Taxscan.jpg "Cash Transactions between Trust and Managing Trustee are not covered u/s 269SS of Income Tax Act: ITAT deletes Penalty [Read Order]")
![Appeal Delayed due to Medical Grounds and Lack of Proper Legal Advise: ITAT condones Delay of 4 Years [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Appeal-Medical-Grounds-Lack-of-Proper-Legal-Advise-ITAT.jpg "Appeal Delayed due to Medical Grounds and Lack of Proper Legal Advise: ITAT condones Delay of 4 Years [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]](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]")
![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]
The Ahmedabad bench of the Income Tax Appellate Tribunal (ITAT) has deleted an assessment order passed under section 153C of the Income Tax Act, 1961 by holding that the document relied on by the...
![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]
The Income Tax Appellate Tribunal (ITAT), Delhi bench has held that routine business support services are not taxable as fees for technical services (FTS) since they do not make any technology or...
![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]")