ITAT
Stay updated with the latest ITAT judgments, orders, and appellate rulings impacting income tax matters in India.
![Penalty cannot be levied based on Estimate Addition: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Penalty-Estimate-Addition-levied-ITAT-Taxscan.jpg "Penalty cannot be levied based on Estimate Addition: ITAT [Read Order]")
Penalty cannot be levied based on Estimate Addition: ITAT [Read Order]
The Chennai bench of the Income Tax Appellate Tribunal (ITAT) has held that the penalty order under section 271(1)(c) of the Income Tax Act, 1961...
![TDS u/s 194D not applicable to Reinsurance Commission: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/TDS-section-194D-Reinsurance-Commission-Commission-ITAT-Taxscan.jpg "TDS u/s 194D not applicable to Reinsurance Commission: ITAT [Read Order]")
![Interest u/s 234C shall be calculated based on Returned Income: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Interest-under-section-234C-Returned-Income-ITAT-Income-Taxscan.jpg "Interest u/s 234C shall be calculated based on Returned Income: ITAT [Read Order]")
![Provisions of Sec 44AD not applicable to Commission Agents: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Commission-Agents-ITAT-taxscan.jpg "Provisions of Sec 44AD not applicable to Commission Agents: ITAT [Read Order]")
![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]")
No Handover of Property after Registration due to Non-receipt of Sale Consideration: ITAT orders for Investigation by Income Tax Dept [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has ordered the income tax department to conduct an investigation on a matter where the property has been handed over inspite of 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]
The Chennai bench of the Income Tax Appellate Tribunal (ITAT), on Friday dismissed an appeal filed by the assessee for want of representation before the Tribunal despite having fixed the hearing on...
![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]
The Bangalore bench of the ITAT, in a significant ruling on medical tourism, has held that the advance from overseas patients cannot be treated as capital receipts since the same cannot remain...
![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]
The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) has held that the revision order under section 263 of the Income Tax Act, 1961 cannot be invoked merely because the Assessing Officer has...
![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]")