ITAT
Stay updated with the latest ITAT judgments, orders, and appellate rulings impacting income tax matters in India.
![AO measured Municipal Limit as per Google Map Location: ITAT deletes Capital Gain Addition based on VAO Certificate [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/AO-Municipal-Limit-Google-Map-Location-ITAT-Capital-Gain-Addition-VAO-Certificate-Taxscan.jpeg "AO measured Municipal Limit as per Google Map Location: ITAT deletes Capital Gain Addition based on VAO Certificate [Read Order]")
AO measured Municipal Limit as per Google Map Location: ITAT deletes Capital Gain Addition based on VAO Certificate [Read Order]
The Income Tax Appellate Tribunal (ITAT), while deleting an addition towards capital gain made by the Assessing Officer based on google map, held...
![ITAT deletes Penalty since Non-Deduction of TDS due to Absence of Invoices [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/ITAT-Penalty-Non-Deduction-TDS-Absence-Invoices-Taxscan.jpeg "ITAT deletes Penalty since Non-Deduction of TDS due to Absence of Invoices [Read Order]")
![Expenses towards Gifts purchased for Sales Promotion allowable as Income Tax Deduction Even If List of Recipients are not provided: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Expenses-Gifts-purchased-Sales-Promotion-Deduction-ITAT.jpg "Expenses towards Gifts purchased for Sales Promotion allowable as Income Tax Deduction Even If List of Recipients are not provided: ITAT [Read Order]")
![Expenditure incurred on Leased Property to produce Right Ambience to Attract Customers is Allowable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Expenditure-Leased-Property-Right-Ambience-Attract-Customers-Customers-ITAT-Taxscan.jpg "Expenditure incurred on Leased Property to produce Right Ambience to Attract Customers is Allowable: ITAT [Read Order]")
![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]")
Statement Recorded under Sec 133A by Themselves have no Evidentiary Value: ITAT Upholds Deletion of Additional Income [Read Order]
The Indore Bench of The Income Tax Appellate Tribunal ( ITAT ) has held that statement recorded under section 133A of the Income Tax Act by themselves have no evidentiary value and upheld the...
![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]
The ITAT, Kolkata bench has recently held that the Commissioner, while invoking his jurisdiction under section 263 of the Income Tax Act, 1961 cannot point out the issues other than the issue taken...
![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]
The Income Tax Appellate Tribunal (ITAT), Kolkata bench, while allowing relief to Deloitte Haskins & Sells, has held thatthe contributions made after the statutory due date shall be allowable as...
![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]
The Pune bench of the ITAT has held that the income from the sale of land purchased by a partnership firm for the purpose of business and declared the same as fixed assets in the books shall...
![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]")
