ITAT
Stay updated with the latest ITAT judgments, orders, and appellate rulings impacting income tax matters in India.
![Relief to Nokia: ITAT deletes Disallowance as Distributors furnished ITR, duly paid Tax [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/10/Nokia-ITAT-ITR-duly-paid-tax-Taxscan.jpg "Relief to Nokia: ITAT deletes Disallowance as Distributors furnished ITR, duly paid Tax [Read Order]")
Relief to Nokia: ITAT deletes Disallowance as Distributors furnished ITR, duly paid Tax [Read Order]
In a major relief to Nokia India, the Delhi Bench of Income Tax Appellate Tribunal (ITAT) deleted the disallowance as distributors furnished ITR and...
![No TDS deductible on consideration for Use of Computer Software by Resident Indian distributors to Non-Resident Manufacturers: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/10/computer-software-manufacturers-ITAT-TDS-taxscan.jpeg "No TDS deductible on consideration for Use of Computer Software by Resident Indian distributors to Non-Resident Manufacturers: ITAT [Read Order]")
![Supervisory Fee paid to Parent Company shall be Deductible: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/10/Supervisory-Fee-ITAT-Taxscan.jpeg "Supervisory Fee paid to Parent Company shall be Deductible: ITAT [Read Order]")
![Interest received on Fixed Deposit/SSNL Bonds constitutes Business Income, can be included for calculating Remuneration of Partners: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/10/Interest-Fixed-Deposit-SSNL-Bonds-Business-Income-Remuneration-of-Partners-ITAT-Taxscan.jpg "Interest received on Fixed Deposit/SSNL Bonds constitutes Business Income, can be included for calculating Remuneration of Partners: ITAT [Read Order]")
![ITAT deletes Penalty since Statutory condition of citing specific reasons are not provided by AO [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/10/ITAT-Penalty-AO-Taxscan.jpg "ITAT deletes Penalty since Statutory condition of citing specific reasons are not provided by AO [Read Order]")
‘Proper Service’ of Notice is mandatory requirement for Re-Assessment: ITAT quashes Proceedings [Read Order]
The Jaipur bench of the Income Tax Appellate Tribunal (ITAT), while quashing the re-assessment proceedings, has held that the ‘proper service’ of notice is a mandatory requirement for reopening of...
![‘Proper Service’ of Notice is mandatory requirement for Re-Assessment: ITAT quashes Proceedings [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/10/Proper-Service-Notice-Re-Assessment-ITAT-Taxscan.jpeg "‘Proper Service’ of Notice is mandatory requirement for Re-Assessment: ITAT quashes Proceedings [Read Order]")
![10% Income Tax on Royalty/FTS as per India-Singapore DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/10/Income-Tax-Royalty-FTS-India-Singapore-DTAA-ITAT-Taxscan.jpg "10% Income Tax on Royalty/FTS as per India-Singapore DTAA: ITAT [Read Order]")
Registration u/s 12 can't be denied to ICRW merely it is for benefit of a Restricted Group of Employees: ITAT asks IT Dept to Re-consider Claim [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has held that the registration under section 12 of the Income Tax Act, 1961 cannot be denied to International Centre for Research on Women...
![Registration u/s 12 cant be denied to ICRW merely it is for benefit of a Restricted Group of Employees: ITAT asks IT Dept to Re-consider Claim [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/10/ICRW-ITAT-IT-Dept-Taxscan.jpg "Registration u/s 12 cant be denied to ICRW merely it is for benefit of a Restricted Group of Employees: ITAT asks IT Dept to Re-consider Claim [Read Order]")
Another Women-Friendly Ruling from ITAT: No Penalty on Wife for receiving Money from Husband for Purchase of Family Property [Read Order]
In a welcoming ruling favouring women in the country, the Income Tax Appellate Tribunal (ITAT), Jaipur has held that penalty under section 271D of the Income Tax Act, 1961 cannot levied on wife for...
![Another Women-Friendly Ruling from ITAT: No Penalty on Wife for receiving Money from Husband for Purchase of Family Property [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/10/Women-Friendly-Ruling-ITAT-Penalty-on-Wife-for-receiving-Money-Husband-for-purchase-Family-Property-Taxscan.jpeg "Another Women-Friendly Ruling from ITAT: No Penalty on Wife for receiving Money from Husband for Purchase of Family Property [Read Order]")
ESPN Star Sports not Taxable in the absence of Business Connection or PE in India as per Indo-Mauritius DTAA: ITAT [Read Order]
In a major relief to ESPN Star Sports, the Income Tax Appellate Tribunal (ITAT), Delhi bench has held that the entity is not taxable in the absence of a Business Connection or PE in India in view of...
![ESPN Star Sports not Taxable in the absence of Business Connection or PE in India as per Indo-Mauritius DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/10/ESPN-Star-Sports-Business-Connection-PE-Indo-Mauritius-DTAA-ITAT-Taxscan.jpg "ESPN Star Sports not Taxable in the absence of Business Connection or PE in India as per Indo-Mauritius DTAA: ITAT [Read Order]")
Donation received by Trust with a specific direction to use for Special Project eligible for S. 11 Exemption: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Cuttack bench has held that the amount of donation received by a Trust with a specific direction to use the same for a differentproject undertaken by them is...
![Donation received by Trust with a specific direction to use for Special Project eligible for S. 11 Exemption: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/10/Donation-Trust-Special-Project-Exemption-ITAT-Taxscan.jpeg "Donation received by Trust with a specific direction to use for Special Project eligible for S. 11 Exemption: ITAT [Read Order]")