ITAT
Stay updated with the latest ITAT judgments, orders, and appellate rulings impacting income tax matters in India.
![ITAT deletes Addition by way of Adjustment made by CPC towards ESI and PF though paid before Income Tax Return due date [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/ITAT-CPC-ESI-PF-though-ITR-due-date-taxscan.jpg "ITAT deletes Addition by way of Adjustment made by CPC towards ESI and PF though paid before Income Tax Return due date [Read Order]")
ITAT deletes Addition by way of Adjustment made by CPC towards ESI and PF though paid before Income Tax Return due date [Read Order]
The Jaipur Bench of Income Tax Appellate Tribunal (ITAT) has deleted addition by way of adjustment made by CPC towards ESI and PF though paid...
![ITAT directs AO to restrict Disallowance at 2% of Bogus Purchases [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/ITAT-AO-disallowance-bogus-purchases-Taxscan.jpg "ITAT directs AO to restrict Disallowance at 2% of Bogus Purchases [Read Order]")
![Interest earned from Investments made in any Bank, not being a Co-operative Society, is not deductible: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/Interest-investment-bank-co-operative-society-TAT-taxscan.jpg "Interest earned from Investments made in any Bank, not being a Co-operative Society, is not deductible: ITAT [Read Order]")
![Assessee to deduct TDS on Payment for use of overall ICT Infrastructure set up by Netherlands entity which falls under `Royalties’: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/Assessee-TDS-payment-ICT-Infrastructure-entity-ITAT-TAXSCAN.jpg "Assessee to deduct TDS on Payment for use of overall ICT Infrastructure set up by Netherlands entity which falls under `Royalties’: ITAT [Read Order]")
![ITAT upholds Addition of Unexplained Money, but directs AO to give benefit of Telescoping to Assessee [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/ITAT-AO-telescoping-to-assessee-Taxscan.jpg "ITAT upholds Addition of Unexplained Money, but directs AO to give benefit of Telescoping to Assessee [Read Order]")
Telescoping Benefit allowable on Addition on Bogus Purchases, not on Cash generated out of such Purchase in Group Concerns: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has held that the telescoping benefit allowable on addition on the bogus purchases not on cash generated out of such bogus purchases by...
![Telescoping Benefit allowable on Addition on Bogus Purchases, not on Cash generated out of such Purchase in Group Concerns: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/07/Bogus-Purchases-Taxscan.jpg "Telescoping Benefit allowable on Addition on Bogus Purchases, not on Cash generated out of such Purchase in Group Concerns: ITAT [Read Order]")
![Income from Unsold Flats shall be treated as Business Income of the Developer: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2019/07/Unsold-Flats-ITAT-Taxscan.jpg "Income from Unsold Flats shall be treated as Business Income of the Developer: ITAT [Read Order]")
No Liability arises for Payment of Income Tax by the Non-Resident receiving payment for Time Charter: ITAT [Read Order]
The Rajkot Bench of Income Tax Appellate Tribunal (ITAT) has ruled that no liability arises for payment of Income Tax by the non- resident receiving payment for time charter. The assessee,...
![No Liability arises for Payment of Income Tax by the Non-Resident receiving payment for Time Charter: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/NRI-Liability-Payment-of-Income-Tax-Non-Resident-receiving-payment-Time-Charter-ITAT-Taxscan.jpg "No Liability arises for Payment of Income Tax by the Non-Resident receiving payment for Time Charter: ITAT [Read Order]")
![R&D Activity in Biotechnology Services would be treated as ‘Computer Software’: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/Computer-Software-ITAT.jpg "R&D Activity in Biotechnology Services would be treated as ‘Computer Software’: ITAT [Read Order]")
Partial Relief to Wipro GE Healthcare: ITAT restores matter to AO with direction to refer to Departmental Valuation Officer for determination of extent of property, consequent valuation [Read Order]
In a partial relief to Wipro GE Healthcare, the Banglore Bench of Income Tax Appellate Tribunal (ITAT) restored the matter to AO with direction to refer to the Departmental valuation officer for...
![Partial Relief to Wipro GE Healthcare: ITAT restores matter to AO with direction to refer to Departmental Valuation Officer for determination of extent of property, consequent valuation [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/Wipro-GE-Healthcare-ITAT-consequent-valuation-Departmental-Valuation-Officer-Taxscan.jpeg "Partial Relief to Wipro GE Healthcare: ITAT restores matter to AO with direction to refer to Departmental Valuation Officer for determination of extent of property, consequent valuation [Read Order]")
Assessee cannot be held to be 'Assessee in Default', No Interest leviable u/s. 201(1A) for Non-Deduction of TDS: ITAT [Read Order]
The Banglore Bench of Income Tax Appellate Tribunal (ITAT) has held that Assessee cannot be held to be “assessee in default”, no interest leviable under section 201(1A) for non-deduction of...
![Assessee cannot be held to be Assessee in Default, No Interest leviable u/s. 201(1A) for Non-Deduction of TDS: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/Assessee-assessee-in-default-interest-leviable-under-section-2011A-non-deduction-TDS-ITAT-Taxscan.jpg "Assessee cannot be held to be Assessee in Default, No Interest leviable u/s. 201(1A) for Non-Deduction of TDS: ITAT [Read Order]")