ITAT
Stay updated with the latest ITAT judgments, orders, and appellate rulings impacting income tax matters in India.
![ITAT Grants S. 50C Proviso relief where Advance Received by Cheque Before Sale Deed Registration [Read Order]](https://images.taxscan.in/h-upload/2026/02/18/2126250-itat-grants-s-50c-proviso-relief-advance-received-cheque-before-sale-deed-registration.webp "ITAT Grants S. 50C Proviso relief where Advance Received by Cheque Before Sale Deed Registration [Read Order]")
ITAT Grants S. 50C Proviso relief where Advance Received by Cheque Before Sale Deed Registration [Read Order]
The Chandigarh Bench of the Income Tax Appellate Tribunal ( ITAT ) held that where part of the sale consideration was received through bank account or...
![Repayment of Director’s own Deposit Not Deemed Dividend: ITAT Deletes ₹25L addition u/s 2(22)(e) [Read Order]](https://images.taxscan.in/h-upload/2026/02/18/2126229-repayment-directors-own-deposit-deemed-dividend-itat.webp "Repayment of Director’s own Deposit Not Deemed Dividend: ITAT Deletes ₹25L addition u/s 2(22)(e) [Read Order]")
![ITAT Grants Deduction under Section 54F to NRI: Residential Houses Outside and Inside India Considered [Read Order]](https://images.taxscan.in/h-upload/2026/02/17/2126099-itat-grants-deduction-under-section-54f-nri-residential-houses-outside-inside-india-considered.webp "ITAT Grants Deduction under Section 54F to NRI: Residential Houses Outside and Inside India Considered [Read Order]")
![Power Charges Provision Based On Actual Bills Not A Contingent Liability: ITAT Rejects CPC Disallowance u/s 143(1) [Read Order]](https://images.taxscan.in/h-upload/2026/02/14/2125134-power-charges-provision-based-actual-bills-contingent-liability-itat-rejects-cpc.webp "Power Charges Provision Based On Actual Bills Not A Contingent Liability: ITAT Rejects CPC Disallowance u/s 143(1) [Read Order]")
![Unsecured Loans Amounting to Rs. 6 Cr from Unreliable Companies in Dispute: ITAT Rejects Appeal Following AOs Remand Report [Read Order]](https://images.taxscan.in/h-upload/2026/02/14/2125098-unsecured-loans-amounting-unreliable-companies.webp "Unsecured Loans Amounting to Rs. 6 Cr from Unreliable Companies in Dispute: ITAT Rejects Appeal Following AOs Remand Report [Read Order]")
Interest u/s 220(2) Unsustainable Where Income Tax Demand Arose Only Through Subsequent Rectification Order: ITAT [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has held that interest under Section 220(2) of the Income Tax Act, 1961 cannot be levied for a period during which no enforceable income...
![Interest u/s 220(2) Unsustainable Where Income Tax Demand Arose Only Through Subsequent Rectification Order: ITAT [Read Order]](https://images.taxscan.in/h-upload/2026/02/14/2125073-interest-unsustainable-income-tax-demand-arose.webp "Interest u/s 220(2) Unsustainable Where Income Tax Demand Arose Only Through Subsequent Rectification Order: ITAT [Read Order]")
![Delhi HC Dismisses Revenue Appeals on India-Switzerland Treaty Issue in Light of Recent Ruling [Read Order]](https://images.taxscan.in/h-upload/2026/02/13/2125002-delhi-hc-dismisses-revenue-appeals-india-switzerland-treaty-issue-light-recent-ruling.webp "Delhi HC Dismisses Revenue Appeals on India-Switzerland Treaty Issue in Light of Recent Ruling [Read Order]")
Penalty to be Levied on Tax Amount Sought to be Evaded: ITAT Reduces Penalty u/s 271(1)(c) After Adjusting TDS and Self-Assessment Tax [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that while penalty under Section 271(1)(c) of the Income Tax Act, 1961 was rightly leviable in a case of non-filing of return, the...
![Penalty to be Levied on Tax Amount Sought to be Evaded: ITAT Reduces Penalty u/s 271(1)(c) After Adjusting TDS and Self-Assessment Tax [Read Order]](https://images.taxscan.in/h-upload/2026/02/11/2124665-penalty-levied-tax-amount-sought-evaded-itat-reduces-penalty.webp "Penalty to be Levied on Tax Amount Sought to be Evaded: ITAT Reduces Penalty u/s 271(1)(c) After Adjusting TDS and Self-Assessment Tax [Read Order]")
Trust Deed Clause on Funds Utilization Outside of India Rectified by Amendment and Undertaking: ITAT Sets Matter for Review by CIT(E) on Merits [Read Order]
The Income Tax Appellate Tribunal (ITAT), Mumbai Bench, sent a matter back to the Commissioner of Income Tax-Exemption (CIT(E)) regarding utilisation of funds outside India clause in a trust deed...
![Trust Deed Clause on Funds Utilization Outside of India Rectified by Amendment and Undertaking: ITAT Sets Matter for Review by CIT(E) on Merits [Read Order]](https://images.taxscan.in/h-upload/2026/02/11/2124590-trust-deed-clause-funds-utilization-outside-india-rectified-amendment-undertaking-itat.webp "Trust Deed Clause on Funds Utilization Outside of India Rectified by Amendment and Undertaking: ITAT Sets Matter for Review by CIT(E) on Merits [Read Order]")
ITAT Upholds Revision Order Against Ambuja Cements, Flags Unverified INSIGHT Portal Inputs on Alleged Accommodation Entries [Read Order]
In a recent ruling, the Mumbai ITAT upheld the PCIT’s Section 263 revision against Ambuja Cements, holding that the Assessing Officer did not properly verify the very low Section 14A disallowance...
![ITAT Upholds Revision Order Against Ambuja Cements, Flags Unverified INSIGHT Portal Inputs on Alleged Accommodation Entries [Read Order]](https://images.taxscan.in/h-upload/2026/02/07/2124107-itat-upholds-revision-order-against-ambuja-cements.webp "ITAT Upholds Revision Order Against Ambuja Cements, Flags Unverified INSIGHT Portal Inputs on Alleged Accommodation Entries [Read Order]")
Only Final Stamp Valuation Determined by Collector Applies u/s 50C: ITAT allows Full Section 54F Exemption [Read Order]
In a recent ruling, Income Tax Appellate Tribunal (ITAT), Raipur, held that only the final stamp valuation fixed by the Collector applies under Section 50C of the Income Tax Act, 1961. It deleted a...
![Only Final Stamp Valuation Determined by Collector Applies u/s 50C: ITAT allows Full Section 54F Exemption [Read Order]](https://images.taxscan.in/h-upload/2026/02/06/2124059-only-final-stamp-valuation-determined-collector-applies-taxscan.webp "Only Final Stamp Valuation Determined by Collector Applies u/s 50C: ITAT allows Full Section 54F Exemption [Read Order]")
Callous Approach by CIT(A) for Summarily Dismissing Appeal: ITAT Restores Appeal Dismissed Over Mere Clerical Error [Read Order]
The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) has set aside an order passed by the first appellate authority under the faceless regime, holding that an appeal cannot be dismissed ...
![Callous Approach by CIT(A) for Summarily Dismissing Appeal: ITAT Restores Appeal Dismissed Over Mere Clerical Error [Read Order]](https://images.taxscan.in/h-upload/2026/02/05/2123916-callous-approach-by-cita-summarily-dismissing-appeal-taxscan.webp "Callous Approach by CIT(A) for Summarily Dismissing Appeal: ITAT Restores Appeal Dismissed Over Mere Clerical Error [Read Order]")