ITAT
Stay updated with the latest ITAT judgments, orders, and appellate rulings impacting income tax matters in India.
![No TDS required since Sec 172 of the Income Tax Act does not cover Payments to Non-Resident for Time Charter: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/TDS-Income-Tax-Act-cover-payments-Non-Resident-for-Time-Charter-ITAT-Taxscan.jpg "No TDS required since Sec 172 of the Income Tax Act does not cover Payments to Non-Resident for Time Charter: ITAT [Read Order]")
No TDS required since Sec 172 of the Income Tax Act does not cover Payments to Non-Resident for Time Charter: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Rajkot bench has held that theprovisions of section 172 of the Income Tax Act, 1961 relating to levy...
![Survey cannot be converted into Search by Income Tax Authority without Recording satisfaction: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/02/Income-Tax-Department-Unaccounted-income-Taxscan.jpg "Survey cannot be converted into Search by Income Tax Authority without Recording satisfaction: ITAT [Read Order]")
![Capital Gain Exemption allowable for Purchase of Two Flats to be used as a Single Dwelling Unit: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/03/ITAT-Capital-Gain-Exemption-Re-investment-Prescribed-Period-Taxscan.jpeg "Capital Gain Exemption allowable for Purchase of Two Flats to be used as a Single Dwelling Unit: ITAT [Read Order]")
![ITAT upholds Order denying Income Tax Deduction of sum paid to Real Estate Broker for want of Proof of Payment [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/11/Finance-Minister-Income-Tax-Relief-Developers-Home-Buyers-Boost-Real-Estate-Demand-Taxscan.jpeg "ITAT upholds Order denying Income Tax Deduction of sum paid to Real Estate Broker for want of Proof of Payment [Read Order]")
![AO not justified in disallowing 100% of purchases in absence of Proper Investigation of Purchases: ITAT restricts Addition to 6% [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/AO-Purchases-Proper-investigation-Investigation-ITAT-Taxscan.jpg "AO not justified in disallowing 100% of purchases in absence of Proper Investigation of Purchases: ITAT restricts Addition to 6% [Read Order]")
Assessee’s claims can’t be rejected merely for Non-Acceptance of Genuineness of Transaction on ground of Non-Furnishing of Copy of Stock Register: ITAT [Read Order]
The Bangalore Bench of Income Tax Appellate Tribunal (ITAT) has held that assesse’s claims cannot be rejected merely for Non-acceptance of genuineness of transaction on ground of non-furnishing of...
![Assessee’s claims can’t be rejected merely for Non-Acceptance of Genuineness of Transaction on ground of Non-Furnishing of Copy of Stock Register: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/ITAT-assessee-genuinity-transactions-Taxscan.jpg "Assessee’s claims can’t be rejected merely for Non-Acceptance of Genuineness of Transaction on ground of Non-Furnishing of Copy of Stock Register: ITAT [Read Order]")
Donation to Local Clubs/Bodies during Festival/Sports to have Good Relation with them is allowable Expenditure: ITAT allows 50% Deduction [Read Order]
The Kolkata bench of the Income Tax Appellate Tribunal (ITAT) has held that the donation made to the local clubs/bodies during festival/sports to have good relations with them for the smooth running...
![Donation to Local Clubs/Bodies during Festival/Sports to have Good Relation with them is allowable Expenditure: ITAT allows 50% Deduction [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/Donation-local-clubs-local-bodies-festival-sports-Expenditure-ITAT-Deduction-Taxscan.jpg "Donation to Local Clubs/Bodies during Festival/Sports to have Good Relation with them is allowable Expenditure: ITAT allows 50% Deduction [Read Order]")
![No TDS deductible as Inter-Corporate Deposit not a Deemed Dividend: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/TDS-TDS-deductible-Inter-Corporate-deposit-deemed-dividend-ITAT-Techxmedia.jpg "No TDS deductible as Inter-Corporate Deposit not a Deemed Dividend: ITAT [Read Order]")
No Income Tax payable on Sale of Software Licence, Support, Maintenance as it is not Royalty under India-Singapore Tax Treaty: ITAT [Read Order]
The Pune Bench of Income Tax Appellate Tribunal (ITAT) has ruled that no Income Tax payable on Sale of Software Licence, support, maintenance as it is not Royalty under India-Singapore Tax Treaty. ...
![No Income Tax payable on Sale of Software Licence, Support, Maintenance as it is not Royalty under India-Singapore Tax Treaty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/Income-Tax-Sale-Software-Licence-support-India-Singapore-Tax-Treaty-ITAT.jpg "No Income Tax payable on Sale of Software Licence, Support, Maintenance as it is not Royalty under India-Singapore Tax Treaty: ITAT [Read Order]")
Addition against Salaried Person towards Loan taken for Foreign Studies of Daughter: ITAT slams Dept for taking a Pedantic Approach [Read Order]
The Income Tax Appellate Tribunal (ITAT), Pune bench, while deleting an addition against an individual, held that the department shall adopt a holistic approach and analyse the facts of the case...
![Addition against Salaried Person towards Loan taken for Foreign Studies of Daughter: ITAT slams Dept for taking a Pedantic Approach [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/Salaried-Person-Loan-Foreign-Studies-Daughter-ITAT-slams-Dept-taxscan.jpeg "Addition against Salaried Person towards Loan taken for Foreign Studies of Daughter: ITAT slams Dept for taking a Pedantic Approach [Read Order]")
![ITAT deletes Disallowance on account of Legal Fees and Settlement Amount [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/Disallowance-of-Interest-Expenses-Investment-acquire-controlling-interest-ITAT.jpg "ITAT deletes Disallowance on account of Legal Fees and Settlement Amount [Read Order]")
ITAT disallows Fees paid towards Investment Advisory Services as Assessee only furnished Debit Note, no other Documentary Evidences [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal (ITAT) has disallowed fees paid towards Investment Advisory Services as assessee only furnished debit note, and no other documentary evidence. ...
![ITAT disallows Fees paid towards Investment Advisory Services as Assessee only furnished Debit Note, no other Documentary Evidences [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/ITAT-fees-Investment-Investment-Advisory-Services-assesse-furnished-debit-note-debit-note-Debit-documentary-evidences-Taxscan.jpg "ITAT disallows Fees paid towards Investment Advisory Services as Assessee only furnished Debit Note, no other Documentary Evidences [Read Order]")