ITAT
Stay updated with the latest ITAT judgments, orders, and appellate rulings impacting income tax matters in India.
![Deduction claimed u/s 80C of Income Tax Act cant be rejected merely on ground of Non-mentioning of Claim in ITR: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Deduction-claimed-Income-Tax-Act-cant-be-rejected-of-Non-mentioning-of-Claim-ITR-ITAT-TAXSCAN.jpg "Deduction claimed u/s 80C of Income Tax Act cant be rejected merely on ground of Non-mentioning of Claim in ITR: ITAT [Read Order]")
Deduction claimed u/s 80C of Income Tax Act can't be rejected merely on ground of Non-mentioning of Claim in ITR: ITAT [Read Order]
The Kolkata bench of the Income Tax Appellate Tribunal (ITAT) held that the deduction claimed under Section 80C of the Income Tax Act, 1961 cannot be...
![Mere Search Statement Recorded from Third Parties 5 years ago not Relevant for Framing Current Assessment: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Search-Statement-Recorded-from-Third-Parties-Search-Statement-Statement-Recorded-Third-Parties-Framing-Current-Assessment-Current-Assessment-Assessment-ITAT-Taxscan.jpg "Mere Search Statement Recorded from Third Parties 5 years ago not Relevant for Framing Current Assessment: ITAT [Read Order]")
![Additions u/s 40A(3) of Income Tax Act cant be Initiated by AO without Furnishing Necessary Evidences: ITAT orders for Re-Consideration [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Additions-Income-Tax-Act-Income-Tax-Income-Tax-Act-cant-be-Initiated-by-AO-without-Furnishing-Necessary-Evidences-AO-ITAT-Taxscan.jpg "Additions u/s 40A(3) of Income Tax Act cant be Initiated by AO without Furnishing Necessary Evidences: ITAT orders for Re-Consideration [Read Order]")
![Registration u/s 12AA of Income Tax Act cant be denied if Charitable Trust is genuinely performing its object of imparting Education: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Registration-Income-Tax-Act-Income-Tax-Charitable-Trust-Trust-imparting-Education-Education-ITAT-Taxscan.jpg "Registration u/s 12AA of Income Tax Act cant be denied if Charitable Trust is genuinely performing its object of imparting Education: ITAT [Read Order]")
AO has No Jurisdiction to Declare its Earlier Assessment Order Null and Void and Substitute it with Another: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) held that the Assessing Officer (AO) has no jurisdiction to declare the assessment order passed earlier by him as null and void and...
![AO has No Jurisdiction to Declare its Earlier Assessment Order Null and Void and Substitute it with Another: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/AO-AO-has-No-Jurisdiction-to-Declare-Its-Earlier-Assessment-Order-Assessment-Order-Jurisdiction-ITAT-Taxscan.jpg "AO has No Jurisdiction to Declare its Earlier Assessment Order Null and Void and Substitute it with Another: ITAT [Read Order]")
No Additions shall be imposed by AO when the Income has been duly Explained by Assessee: ITAT set aside Order of CIT(A) [Read Order]
The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) held that no additions shall be imposed by the assessing officer when the income has been duly explained by the assessee. The assessee...
![No Additions shall be imposed by AO when the Income has been duly Explained by Assessee: ITAT set aside Order of CIT(A) [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/No-Additions-shall-be-imposed-by-AO-Income-has-been-duly-Explained-by-Assessee-ITAT-CITA-TAXSCAN.jpg "No Additions shall be imposed by AO when the Income has been duly Explained by Assessee: ITAT set aside Order of CIT(A) [Read Order]")
GE Energy did not have any PE in India as No Expatriate Employee Present in India in Impugned Assessment Years: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that GE Energy Parts did not have any permanent establishment in India as no expatriate employee was present in India during the...
![GE Energy did not have any PE in India as No Expatriate Employee Present in India in Impugned Assessment Years: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/GE-Energy-GE-Energy-did-not-have-any-PE-in-India-as-No-Expatriate-Employee-Present-in-India-Employee-Assessment-Years-ITAT-Taxscan.jpg "GE Energy did not have any PE in India as No Expatriate Employee Present in India in Impugned Assessment Years: ITAT [Read Order]")
No Addition u/s 68 of Income Tax Act can be Made if Investor of the Assessee Company proves its Source of Investment: ITAT [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal (ITAT) held that If investor prove its source of investment, then no addition can be made in the hands of assessee company and the addition made...
![No Addition u/s 68 of Income Tax Act can be Made if Investor of the Assessee Company proves its Source of Investment: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Income-Tax-Act-Income-Tax-Investor-Company-proves-its-Source-of-Investment-Company-Source-of-Investment-Investment-Taxscan.jpg "No Addition u/s 68 of Income Tax Act can be Made if Investor of the Assessee Company proves its Source of Investment: ITAT [Read Order]")
AO is Duty Bound to Specify the Defects in Books of Account before Rejection u/s 145(3) of Income Tax Act: ITAT deletes Income Tax Addition [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal (ITAT) held that Assessing Officer (AO) is duty bound to specify the defects in the books of accounts maintained by the assessee before rejection of...
![AO is Duty Bound to Specify the Defects in Books of Account before Rejection u/s 145(3) of Income Tax Act: ITAT deletes Income Tax Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Duty-Bound-Books-of-Account-Income-Tax-Act-Income-Tax-ITAT-Deletes-Income-Tax-Addition-ITAT-Income-Tax-Addition-Taxscan.jpg "AO is Duty Bound to Specify the Defects in Books of Account before Rejection u/s 145(3) of Income Tax Act: ITAT deletes Income Tax Addition [Read Order]")
ITAT Sets Aside Revisionary Order u/s 263 of Income Tax Act for Re-agitating Issue to Explaining Details of Large Cash Deposits in Savings Account [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) held that Principal Commissioner of Income Tax (PCIT) was not validly empowered to invoke revisionary provision of Section 263 of the Income...
![ITAT Sets Aside Revisionary Order u/s 263 of Income Tax Act for Re-agitating Issue to Explaining Details of Large Cash Deposits in Savings Account [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/ITAT-Sets-Aside-Revisionary-Order-Income-Tax-Act-for-Re-agitating-Issue-to-Explaining-Details-of-Large-Cash-Deposits-Savings-Account-TAXSCAN.jpg "ITAT Sets Aside Revisionary Order u/s 263 of Income Tax Act for Re-agitating Issue to Explaining Details of Large Cash Deposits in Savings Account [Read Order]")
Expenses incurred for Infrastructure Development of leased property are Revenue Expenditure: ITAT upholds Deletion of Addition [Read Order]
The Income Tax Appellate Tribunal (ITAT) Delhi bench held that expenses incurred for the infrastructure development of leased property are revenue expenditure. Therefore the bench upheld the...
![Expenses incurred for Infrastructure Development of leased property are Revenue Expenditure: ITAT upholds Deletion of Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Expenses-incurred-for-Infrastructure-Development-of-leased-property-are-Revenue-Expenditure-ITAT-upholds-Deletion-of-Addition-TAXSCAN.jpg "Expenses incurred for Infrastructure Development of leased property are Revenue Expenditure: ITAT upholds Deletion of Addition [Read Order]")