ITAT
Stay updated with the latest ITAT judgments, orders, and appellate rulings impacting income tax matters in India.
![Non-deduction of TDS u/s 195(1) of Income Tax Act, leading to proposed disallowance u/s 40(a)(i) of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/ITAT-ITAT-Bangalore-Income-Tax-Non-deduction-of-TDS-TDS-TAXSCAN.jpg "Non-deduction of TDS u/s 195(1) of Income Tax Act, leading to proposed disallowance u/s 40(a)(i) of Income Tax Act: ITAT [Read Order]")
Non-deduction of TDS u/s 195(1) of Income Tax Act, leading to proposed disallowance u/s 40(a)(i) of Income Tax Act: ITAT [Read Order]
The Bangalore bench of the Income Tax Appellate Tribunal (ITAT) observed that non deduction of Tax Deducted at Source ( TDS ) under Section 195(1) of...
![Receipts from Software Subscription Payments, Training and Professional Fees not taxable as FTS under India-Netherlands DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/ITAT-ITAT-Delhi-DTAA-India-Netherlands-DTAA-Income-Tax-Fee-For-Technical-Service-FTS-under-India-Netherlands-DTAA-TAXSCAN.jpg "Receipts from Software Subscription Payments, Training and Professional Fees not taxable as FTS under India-Netherlands DTAA: ITAT [Read Order]")
![ITAT Resolves Boeing Indias transfer Pricing battle: Clears INR 21,52,899 adjustment on grounds of Operational Inactivity and BCIL Merger [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Boeing-India-Boeing-India-Transfer-pricing-ITAT-Income-Tax-Boeing-Corporation-India-ITAT-on-Boeing-India-taxscan.jpg "ITAT Resolves Boeing Indias transfer Pricing battle: Clears INR 21,52,899 adjustment on grounds of Operational Inactivity and BCIL Merger [Read Order]")
![Income Tax Deduction on Excise Duty does not Amount to Double Deduction: Bombay HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Bombay-High-Court-Income-Tax-Income-Tax-Deduction-taxscan.jpg "Income Tax Deduction on Excise Duty does not Amount to Double Deduction: Bombay HC [Read Order]")
![Re-Assessment proceedings initiated beyond period of 4 years from end of relevant AY: ITAT sets aside proceedings u/s 147 of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/ITAT-ITAT-Ahmedabad-Reassessment-Reassessment-proceedings-Income-Tax-Tax-news-TAXSCAN.jpg "Re-Assessment proceedings initiated beyond period of 4 years from end of relevant AY: ITAT sets aside proceedings u/s 147 of Income Tax Act [Read Order]")
Pending Insolvency Proceedings before NCLT: ITAT orders Jet Airways to pay costs of Rs 25,000 to PM Relief Fund [Read Order]
The Mumbai bench of the Income Tax Appellate Tribunal ( ITAT ) has ordered Jet Airways, amidst pending insolvency proceedings before the National Company Law Tribunal ( NCLT ), to pay costs amounting...
![Pending Insolvency Proceedings before NCLT: ITAT orders Jet Airways to pay costs of Rs 25,000 to PM Relief Fund [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/ITAT-ITAT-Mumbai-NCLT-Jet-Airways-PM-Relief-Fund-Insolvency-Proceedings-TAXSCAN.jpg "Pending Insolvency Proceedings before NCLT: ITAT orders Jet Airways to pay costs of Rs 25,000 to PM Relief Fund [Read Order]")
Banking company as per section 2(c) of Banking regulations Act, would be eligible for claim of deduction u/S 80P(2)(d) of Income Tax Act : ITAT [Read Order]
The Bangalore bench of the Income Tax Appellate Authority ( ITAT ) observed that Banking company as per Section 2(c) of Banking regulations Act, 1949, would be eligible for claim of deduction under...
![Banking company as per section 2(c) of Banking regulations Act, would be eligible for claim of deduction u/S 80P(2)(d) of Income Tax Act : ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/ITAT-Income-Tax-ITAT-Bangalore-ITAT-ruling-on-Banking-Regulations-Act-Banking-company-tax-deduction-TAXSCAN.jpg "Banking company as per section 2(c) of Banking regulations Act, would be eligible for claim of deduction u/S 80P(2)(d) of Income Tax Act : ITAT [Read Order]")
ITAT allows Deduction on Investment made for Mosque constructed used for Religious purposes in Residential Property u/s 54F of Income Tax Act [Read Order]
The Hyderabad bench of the Income Tax Appellate Tribunal ( ITAT ) has permitted a deduction for the investment made in the construction of a mosque utilized for religious purposes within a...
![ITAT allows Deduction on Investment made for Mosque constructed used for Religious purposes in Residential Property u/s 54F of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/ITAT-ITAT-Hyderabad-Income-Tax-Income-Tax-deduction-for-mosque-construction-Deduction-TAXSCAN.jpg "ITAT allows Deduction on Investment made for Mosque constructed used for Religious purposes in Residential Property u/s 54F of Income Tax Act [Read Order]")
Traveling to India and depositing cash in to NRO bank account: ITAT deletes addition u/s 69 A of Income Tax Act [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) ruled that no addition shall be made under Section 69A of the Income Tax Act, 1961, for cash deposition into a Non-Resident Ordinary (...
![Traveling to India and depositing cash in to NRO bank account: ITAT deletes addition u/s 69 A of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/ITAT-ITAT-Delhi-Income-Tax-NRO-bank-account-Tax-news-TAXSCAN.jpg "Traveling to India and depositing cash in to NRO bank account: ITAT deletes addition u/s 69 A of Income Tax Act [Read Order]")
![ITAT Directs to Delete Disallowance on Deduction in respect of Wealth Tax Paid [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/ITAT-ITAT-Mumbai-Disallowance-on-Deduction-Wealth-Tax-Disallowance-on-deduction-case-TAXSCAN.jpg "ITAT Directs to Delete Disallowance on Deduction in respect of Wealth Tax Paid [Read Order]")
![Duplicate entries in Form 26AS: ITAT deletes addition on Income from other sources [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/ITAT-ITAT-Delhi-Income-tax-Form-26AS-Duplicate-entries-in-Form-26AS-TAXSCAN.jpg "Duplicate entries in Form 26AS: ITAT deletes addition on Income from other sources [Read Order]")
Failure to fulfill conditions u/s 44 AA of Income Tax Act: ITAT deletes penalty u/s 271 of Income Tax Act [Read Order]
The Ahmedabad bench of the Income Tax Appellate Tribunal ( ITAT ) deleted the penalty under Section 271 of Income Tax Act, 1961, due to the Assessing Officer's failure to fulfill conditions under...
![Failure to fulfill conditions u/s 44 AA of Income Tax Act: ITAT deletes penalty u/s 271 of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/ITAT-ITAT-Ahmedabad-Income-tax-Section-44AA-of-Income-Tax-Act-ITAT-penalty-deletion-TAXSCAN.jpg "Failure to fulfill conditions u/s 44 AA of Income Tax Act: ITAT deletes penalty u/s 271 of Income Tax Act [Read Order]")