ITAT
Stay updated with the latest ITAT judgments, orders, and appellate rulings impacting income tax matters in India.
![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]")
AO can't 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]
The Visakhapatnam bench of the Income Tax Appellate Tribunal (ITAT) held that the Assessing Officer cannot travel beyond his jurisdiction in order to...
![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]](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]")
Re-calculation of Refund Receivable to Claim Interest on Refunds: ITAT Condones Delay of 98 Days [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal (ITAT) restored the matter to the file of the Assessing Officer (AO) for proper verification and calculation of refund receivables to grant...
![Re-calculation of Refund Receivable to Claim Interest on Refunds: ITAT Condones Delay of 98 Days [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Re-calculation-of-Refund-Receivable-to-Claim-Interest-on-Refunds-ITAT-Condones-Delay-TAXSCAN.jpg "Re-calculation of Refund Receivable to Claim Interest on Refunds: ITAT Condones Delay of 98 Days [Read Order]")
ITAT Upholds Addition made u/s.115BBC of Income Tax Act as Anonymous Donations due to Defects in Maintaining record by Public Trust Society [Read Order]
The Pune Bench of the Income Tax Appellate Tribunal (ITAT) upheld the addition made under section 115BBC of the Income Tax Act, 1961 as Anonymous donations due to defects in maintaining record by the...
![ITAT Upholds Addition made u/s.115BBC of Income Tax Act as Anonymous Donations due to Defects in Maintaining record by Public Trust Society [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/ITAT-Upholds-Addition-ITAT-Addition-Income-Tax-Act-Anonymous-Donations-due-to-Defects-in-Maintaining-record-by-Public-Trust-Society-Taxscan.jpg "ITAT Upholds Addition made u/s.115BBC of Income Tax Act as Anonymous Donations due to Defects in Maintaining record by Public Trust Society [Read Order]")