ITAT
Stay updated with the latest ITAT judgments, orders, and appellate rulings impacting income tax matters in India.
![HRA Exemption allowable on Rent paid to Spouse: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/HRA-Exemption-Rent-paid-to-Spouse-ITAT.jpg "HRA Exemption allowable on Rent paid to Spouse: ITAT [Read Order]")
HRA Exemption allowable on Rent paid to Spouse: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) has held that IT Act does not prohibit claiming HRA exemption on the rent paid to...
![Consideration given for accessing Database of the Assessee cannot be treated as Royalty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Consideration-Assesse-Royalty-ITAT-taxscan.jpeg "Consideration given for accessing Database of the Assessee cannot be treated as Royalty: ITAT [Read Order]")
![Ruling in favour of Assessee shall be followed in case of Two Conflicting Judicial Decisions: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Ruling-Assessee-Judicial-Decisions-ITAT.jpeg "Ruling in favour of Assessee shall be followed in case of Two Conflicting Judicial Decisions: ITAT [Read Order]")
![Revisional Order does not specify reason Why Assessment Order allowing 15% Exemption for Income from Govt Grants is Erroneous: ITAT Quashes Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Revisional-Order-15-Exemption-ITAT.jpg "Revisional Order does not specify reason Why Assessment Order allowing 15% Exemption for Income from Govt Grants is Erroneous: ITAT Quashes Order [Read Order]")
Interest Income only cannot attract Depreciation under Section 32 of the Income Tax Act: ITAT [Read Order]
The Income Tax Appellate Tribunal Ahmedabad ( ITAT ) Presided by Vice President P.M. Jagtap, and Judicial Member Siddhartha Nautiyal has held that, assessee not earning any business income and has...
![Interest Income only cannot attract Depreciation under Section 32 of the Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Interest-Income-Depreciation-n-Income-Tax-Act-ITAT-taxscan.jpg "Interest Income only cannot attract Depreciation under Section 32 of the Income Tax Act: ITAT [Read Order]")
ITAT allows LTCG Claim since Revenue failed to establish link between Transactions and Information from Intelligence Wing & SEBI Report [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi bench has held that the claim for long-term capital gain shall be allowed for the reason that the Revenue failed to establish the link between the...
![ITAT allows LTCG Claim since Revenue failed to establish link between Transactions and Information from Intelligence Wing & SEBI Report [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/ITAT-LTCG-Intelligence-Wing-SEBI-Report-Taxscan.jpeg "ITAT allows LTCG Claim since Revenue failed to establish link between Transactions and Information from Intelligence Wing & SEBI Report [Read Order]")
Carry Forward of Business Loss cannot be denied merely for not getting Statutory Audit / Tax Audit done: ITAT [Read Order]
The Cochin bench of the Income Tax Appellate Tribunal (ITAT) has held that the carry forward of business loss cannot be denied to the assessee merely on the ground that the statutory audit/tax audit...
![Carry Forward of Business Loss cannot be denied merely for not getting Statutory Audit / Tax Audit done: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Carry-Forward-Business-Loss-denied-Statutory-Audit-Tax-Audit-ITAT-Taxscan.jpg "Carry Forward of Business Loss cannot be denied merely for not getting Statutory Audit / Tax Audit done: ITAT [Read Order]")
Claim of Deduction of Contribution to ESI and Provident Fund cannot be denied to Assessee for Period prior to Finance Act Amendment in 2021: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi bench has held that the claim of deduction of contribution to Employee’s State Insurance Scheme (ESI) and Provident Fund u/s.36(1)(va) could not be...
![Claim of Deduction of Contribution to ESI and Provident Fund cannot be denied to Assessee for Period prior to Finance Act Amendment in 2021: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/Claim-of-Deduction-ESI-Provident-Fund-Finance-Act-Amendment-ITAT-Taxscan.jpg "Claim of Deduction of Contribution to ESI and Provident Fund cannot be denied to Assessee for Period prior to Finance Act Amendment in 2021: ITAT [Read Order]")
Inspection & Examination of Goods before Shipment cannot be treated as ‘Technical & Managerial Services’: ITAT deletes Addition [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi bench has held that the activity of inspection and examination of goods before shipment cannot be treated as technical and managerial services under...
![Inspection & Examination of Goods before Shipment cannot be treated as ‘Technical & Managerial Services’: ITAT deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/Inspection-ITAT-ITAT-Delhi-Technical-Managerial-Services-Examination-of-Goods-Taxscan.jpg "Inspection & Examination of Goods before Shipment cannot be treated as ‘Technical & Managerial Services’: ITAT deletes Addition [Read Order]")
![ITAT extends Stay granted to Google [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/ITAT-Stay-granted-Google.jpeg "ITAT extends Stay granted to Google [Read Order]")
Annual Mixed Charges paid to Municipal Corporation of Delhi cannot treated as 'Tax', not Deductible from Rental Income: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has held that the annual mixed charges paid to the Municipal Corporation of Delhi would not amount to ‘tax’ and allowable under section 23...
![Annual Mixed Charges paid to Municipal Corporation of Delhi cannot treated as Tax, not Deductible from Rental Income: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/Annual-Mixed-Municipal-Corporation-of-Delhi-Tax-rental-Income-ITAT-taxscan.jpg "Annual Mixed Charges paid to Municipal Corporation of Delhi cannot treated as Tax, not Deductible from Rental Income: ITAT [Read Order]")