ITAT
Stay updated with the latest ITAT judgments, orders, and appellate rulings impacting income tax matters in India.
![Deduction shall not be Disallowed u/s 40(a)(ia) of Income Tax Act on ground of TDS not Deducted, if Recipient includes Income from Receipts of Assessee: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Income-Tax-Act-Tax-Deduction-at-Source-Income-from-receipts-Commissioner-of-Income-Tax-Assessment-Years-ITAT-TAXSCAN.jpg "Deduction shall not be Disallowed u/s 40(a)(ia) of Income Tax Act on ground of TDS not Deducted, if Recipient includes Income from Receipts of Assessee: ITAT [Read Order]")
Deduction shall not be Disallowed u/s 40(a)(ia) of Income Tax Act on ground of TDS not Deducted, if Recipient includes Income from Receipts of Assessee: ITAT [Read Order]
The Kolkata bench of Income Tax Appellate Tribunal (ITAT) has recently held that deduction should not be disallowed under Section 40(a)(ia) of Income...
![Disallowance of EPF Contribution due to Late Deposit u/s 36(1)(va) of Income Tax Act: ITAT Directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Disallowance-EPF-Contribution-Late-Deposit-Income-Tax-Act-ITAT-Directs-Re-adjudication-TAXSCAN.jpg "Disallowance of EPF Contribution due to Late Deposit u/s 36(1)(va) of Income Tax Act: ITAT Directs Re-adjudication [Read Order]")
![Head Wise Bifurcation not Required for Computation of Insurance Company Income: ITAT Deletes Disallowance u/s 14A of Income Tax Act Against Oriental Insurance [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Head-wise-Bifurcation-Insurance-Company-Income-ITA-disallowance-Oriental-Insurance-ITAT-TAXSCAN.jpg "Head Wise Bifurcation not Required for Computation of Insurance Company Income: ITAT Deletes Disallowance u/s 14A of Income Tax Act Against Oriental Insurance [Read Order]")
![Issuance of Notice u/s 148 of Income Tax Act for Reassessment against Deceased Person is invalid: ITAT quashes Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Reassessment.jpg "Issuance of Notice u/s 148 of Income Tax Act for Reassessment against Deceased Person is invalid: ITAT quashes Order [Read Order]")
![Cash Deposit made in Savings Bank account is Sale Consideration earned from Agricultural Land: ITAT Quashes Revision Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Cash-Deposit-made-Savings-Bank-account-Sale-Consideration-earned-Agricultural-Land-ITAT-TAXSCAN.jpg "Cash Deposit made in Savings Bank account is Sale Consideration earned from Agricultural Land: ITAT Quashes Revision Order [Read Order]")
Support/Maintenance Services of Avaya International Taxable as FTS under Article 12 of India – Ireland DTAA: ITAT Directs De Novo Adjudication [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has directed a new adjudication holding that the support or maintenance services of Avaya international are taxable as Fees for Technical...
![Support/Maintenance Services of Avaya International Taxable as FTS under Article 12 of India – Ireland DTAA: ITAT Directs De Novo Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Support-or-Maintenance-Services-Avaya-International-Taxable-FTS-Article-12-of-India-Ireland-DTAA-DTAA-ITAT-De-Novo-Adjudication-ITAT-Directs-De-Novo-Adjudication-taxscan.jpg "Support/Maintenance Services of Avaya International Taxable as FTS under Article 12 of India – Ireland DTAA: ITAT Directs De Novo Adjudication [Read Order]")
Assessee Not an ”Assessee in Default” u/s 201(1) of Income Tax Act in absence of Ascertainable Amount & Identifiable Payee: ITAT Rules TDS Not Applicable on Provisions for Expenses [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi Bench has held that the assessee cannot be treated as an "Assessee in Default" under Section 201(1) of the Income Tax Act, 1961 in the absence of...
![Assessee Not an ”Assessee in Default” u/s 201(1) of Income Tax Act in absence of Ascertainable Amount & Identifiable Payee: ITAT Rules TDS Not Applicable on Provisions for Expenses [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Income-Tax-Act-absence-of-Ascertainable-Amount-Identifiable-Payee-ITAT-Rules-TDS-Not-Applicable-Provisions-for-expenses.jpg "Assessee Not an ”Assessee in Default” u/s 201(1) of Income Tax Act in absence of Ascertainable Amount & Identifiable Payee: ITAT Rules TDS Not Applicable on Provisions for Expenses [Read Order]")
Interest Subsidy received under technology upgradation fund is capital receipt, no tax chargeable :ITAT [Read Order]
The Mumbai bench of Income Tax Appellate Tribunal (ITAT) has held that interest subsidy received under technology upgradation fund is capital receipt.hence no tax should be leviable. The...
![Interest Subsidy received under technology upgradation fund is capital receipt, no tax chargeable :ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Interest-Interest-Subsidy-technology-upgradation-fund-capital-receipt-tax-ITAT-fund-taxscan.jpg "Interest Subsidy received under technology upgradation fund is capital receipt, no tax chargeable :ITAT [Read Order]")
Commission Income earned from Real Estate Business shall not attract Section 44AD of the Income Tax Act: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has recently held that commission income earned from real estate business should not be attracted to Section 44AD of the Income Tax Act. ...
![Commission Income earned from Real Estate Business shall not attract Section 44AD of the Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Commission-Income-earned-from-Real-Estate-Business-Commission-Income-Income-Real-Estate-Business-Income-Tax-Act-Commission-ITAT-Taxscan.jpg "Commission Income earned from Real Estate Business shall not attract Section 44AD of the Income Tax Act: ITAT [Read Order]")
Mere Acceptance of Disallowance cannot Conclude Furnishing of Inaccurate Particulars of Income: ITAT Deletes Penalty u/s. 271(1)(c) of Income Tax Act [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has deleted the penalty under Section 271(1)(c) of the Income Tax Act 1961 holding that mere acceptance of disallowance could not conclude...
![Mere Acceptance of Disallowance cannot Conclude Furnishing of Inaccurate Particulars of Income: ITAT Deletes Penalty u/s. 271(1)(c) of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Mere-Acceptance-of-Disallowance-Furnishing-of-Inaccurate-Particulars-of-Income-ITAT-Deletes-Penalty-of-Income-Tax-Act-TAXSCAN.jpg "Mere Acceptance of Disallowance cannot Conclude Furnishing of Inaccurate Particulars of Income: ITAT Deletes Penalty u/s. 271(1)(c) of Income Tax Act [Read Order]")
Proper Explanation of Income of Sales Cannot be Added u/s 68 of Income Tax Act Unless it Proved as ‘Bogus’: ITAT [Read Order]
The New Delhi bench of the Income Tax Appellate Tribunal ( ITAT) held that the proper explanation of income of sales cannot be added under section 68 of the Income Tax Act,1961 unless it proved...
![Proper Explanation of Income of Sales Cannot be Added u/s 68 of Income Tax Act Unless it Proved as ‘Bogus’: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Proper-Explanation-Income-of-Sales-Income-Tax-Act-Unless-Proved-as-Bogus-TAXSCAN.jpg "Proper Explanation of Income of Sales Cannot be Added u/s 68 of Income Tax Act Unless it Proved as ‘Bogus’: ITAT [Read Order]")
AO made Addition to House hold Drawings due to Delay in filing Reply: ITAT Directs Re-adjudication [Read Order]
The New Delhi bench of the Income Tax Appellate Tribunal (ITAT) directed re-adjudication to the assessing officer for making an addition to house hold drawings due to a delay in filing a reply to the...
![AO made Addition to House hold Drawings due to Delay in filing Reply: ITAT Directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/AO-made-Addition-to-House-hold-Drawings-House-hold-Drawings-due-to-Delay-in-filing-Reply-ITAT-Re-adjudication-taxscan.jpg "AO made Addition to House hold Drawings due to Delay in filing Reply: ITAT Directs Re-adjudication [Read Order]")