ITAT
Stay updated with the latest ITAT judgments, orders, and appellate rulings impacting income tax matters in India.
![Claim of Deduction u/s 54F Rejected by AO without Obtaining any Evidence for Proof of Construction done: ITAT Directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Claim-of-Deduction-Deduction-without-Obtaining-any-Evidence-for-Proof-of-Construction-done-Evidence-Proof-of-Construction-done-ITAT-Directs-Re-adjudication-ITAT-Re-adjudication-Taxscan.jpg "Claim of Deduction u/s 54F Rejected by AO without Obtaining any Evidence for Proof of Construction done: ITAT Directs Re-adjudication [Read Order]")
Claim of Deduction u/s 54F Rejected by AO without Obtaining any Evidence for Proof of Construction done: ITAT Directs Re-adjudication [Read Order]
The Chennai bench of the Income Tax Appellate Tribunal (ITAT) directed the assessing officer to re-adjudicate the rejection of the claim of deduction...
![Provisions of Section 44AB not Applicable to Income which are Treated as Income from Other Sources: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Income-from-Other-Sources-Income-ITAT-Provisions-Income-which-are-Treated-as-Income-from-Other-Sources-Taxscan.jpg "Provisions of Section 44AB not Applicable to Income which are Treated as Income from Other Sources: ITAT [Read Order]")
![AO cant Travel beyond his Jurisdiction inorder to Invoke the Provision of Section 40A(3) of the Income Tax Act: ITAT quashes Order of AO [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/AO-Travel-beyond-his-Jurisdiction-inorder-to-Invoke-the-Provision-of-e-Income-Tax-Act-ITAT-quashes-Order-of-AO-.jpg "AO cant Travel beyond his Jurisdiction inorder to Invoke the Provision of Section 40A(3) of the Income Tax Act: ITAT quashes Order of AO [Read Order]")
![Business Profit Earned by an Entity not having PE in India is not Taxable as per DTAA Provisions: Bombay HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Business-Profit-Earned-Entity-PE-India-Taxable-DTAA-Provisions-Bombay-HC-TAXSCAN.jpg "Business Profit Earned by an Entity not having PE in India is not Taxable as per DTAA Provisions: Bombay HC [Read Order]")
![Voluntary Contribution received towards Corpus by an Unregistered Trust u/s 12A is Capital Receipt and doesnt amount to Tax: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Voluntary-Contribution-Corpus-Unregistered-Trust-Capital-Receipt-amount-Tax-ITAT-TAXSCAN.jpg "Voluntary Contribution received towards Corpus by an Unregistered Trust u/s 12A is Capital Receipt and doesnt amount to Tax: ITAT [Read Order]")
Ex parte Order passed u/s 250 of the Income Tax Act without Providing Reasonable Opportunity: ITAT directs Readjudication [Read Order]
In a significant case, the Amritsar bench of the Income Tax Appellate Tribunal (ITAT) ex parte order passed under section 250 of the Income Tax Act, 1961 without providing a reasonable opportunity ...
![Ex parte Order passed u/s 250 of the Income Tax Act without Providing Reasonable Opportunity: ITAT directs Readjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Ex-parte-Order-passed-the-Income-Tax-Act-without-Providing-Reasonable-Opportunity-ITAT-directs-Readjudication-TAXSCAN-1.jpg "Ex parte Order passed u/s 250 of the Income Tax Act without Providing Reasonable Opportunity: ITAT directs Readjudication [Read Order]")
![No addition can be made on account of Fabrication Charges paid to Small Time Workers: ITAT[Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/No-addition-can-be-made-on-account-of-Fabrication-Charges-paid-to-Small-Time-Workers-ITAT-TAXSCAN.jpg "No addition can be made on account of Fabrication Charges paid to Small Time Workers: ITAT[Read Order]")
No addition can be made on Immovable Property purchased out of Gifts received from Relatives: ITAT directs Re-adjudication [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) ruled that no addition could be made on immovable property purchased out of gifts received from relatives. Therefore, the bench directs...
![No addition can be made on Immovable Property purchased out of Gifts received from Relatives: ITAT directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/NOADDI1.jpg "No addition can be made on Immovable Property purchased out of Gifts received from Relatives: ITAT directs Re-adjudication [Read Order]")
Disallowance u/a 40A (3) is not applicable when Payment was by Account Payee Cheque or Account Payee DD: ITAT [Read Order]
The Chennai bench of the Income Tax Appellate Tribunal (ITAT) held that disallowances under Section 40A (3) of the Income Tax Act, 1961 are not applicable when payment was by account payee cheque or...
![Disallowance u/a 40A (3) is not applicable when Payment was by Account Payee Cheque or Account Payee DD: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Disallowance-not-applicable-Payment-Account-Payee-Cheque-Account-Payee-DD-ITAT-TAXSCAN.jpg "Disallowance u/a 40A (3) is not applicable when Payment was by Account Payee Cheque or Account Payee DD: ITAT [Read Order]")
Lease Rent and Packaging Charges derived under Lease Agreements for rendering Manufacturing Services to IMFL is Business Income :ITAT [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) ruled that lease rent and packaging charges derived under lease agreements for rendering manufacturing services to Indian Made Foreign...
![Lease Rent and Packaging Charges derived under Lease Agreements for rendering Manufacturing Services to IMFL is Business Income :ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Lease-Rent-Packaging-Charges-Lease-Agreements-rendering-Manufacturing-Services-IMFL-Business-Income-ITAT-TAXSCAN.jpg "Lease Rent and Packaging Charges derived under Lease Agreements for rendering Manufacturing Services to IMFL is Business Income :ITAT [Read Order]")
Relief to Wipro: ITAT Quashes Order of AO Disallowing Interest Expenditure and Orders Re-computation of Deduction u/s 10AA of Income Tax Act [Read Order]
The Bangalore Bench of Income Tax Appellate Tribunal (ITAT) directed the Assessing Officer (AO) to delete the disallowance under Section 115BBD of the Income Tax Act, 1961 and to recompute the...
![Relief to Wipro: ITAT Quashes Order of AO Disallowing Interest Expenditure and Orders Re-computation of Deduction u/s 10AA of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Relief-Wipro-ITAT-AO-Disallowing-Interest-Expenditure-Orders-Re-computation-Deduction-Income-Tax-Act-TAXSCAN.jpg "Relief to Wipro: ITAT Quashes Order of AO Disallowing Interest Expenditure and Orders Re-computation of Deduction u/s 10AA of Income Tax Act [Read Order]")