ITAT
Stay updated with the latest ITAT judgments, orders, and appellate rulings impacting income tax matters in India.
![Urban Development Authority Entitled to S.11 Exemption: ITAT Rules Fees and Grants Not Commercial Receipts [Read Order]](https://images.taxscan.in/h-upload/2025/12/27/500x300_2115333-urban-development-authority-entitled-to-s11-exemption-itat-rules-fees-and-grants-not-commercial-receipts-taxscan.webp "Urban Development Authority Entitled to S.11 Exemption: ITAT Rules Fees and Grants Not Commercial Receipts [Read Order]")
Urban Development Authority Entitled to S.11 Exemption: ITAT Rules Fees and Grants Not Commercial Receipts [Read Order]
The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) dismissed the Revenue's appeals and held that the statutory fees and government...
![No S.68 Addition on Sale of Inherited Jewellery Backed by Valuation Report: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/27/250x150_2115289-no-s68-addition-sale-inherited-jewellery-backed-valuation-report-itat-taxscan.webp "No S.68 Addition on Sale of Inherited Jewellery Backed by Valuation Report: ITAT [Read Order]")
![Reassessment beyond Three Years Invalid as Escaped Income Below ₹50 Lakh Threshold: ITAT quashes Order [Read Order]](https://images.taxscan.in/h-upload/2025/12/27/250x150_2115273-reassessment-invalid-income-below-threshold-itat-quashes-order-taxscan.webp "Reassessment beyond Three Years Invalid as Escaped Income Below ₹50 Lakh Threshold: ITAT quashes Order [Read Order]")
![IEA Inapplicable to Income Tax Proceedings: ITAT Rejects Challenge to Electronic Data Lacking S.65B Certification [Read Order]](https://images.taxscan.in/h-upload/2025/12/27/250x150_2115214-iea-inapplicable-to-income-tax-proceedings-taxscan.jfif "IEA Inapplicable to Income Tax Proceedings: ITAT Rejects Challenge to Electronic Data Lacking S.65B Certification [Read Order]")
![Search Assessment Not Barred by Limitation if Order is Passed within Statutory Period Regardless of Service Date: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/27/250x150_2115207-search-assessment-not-barred-by-limitation-if-order-is-passed-within-statutory-period-regardless-of-service-date-itat-taxscan.webp "Search Assessment Not Barred by Limitation if Order is Passed within Statutory Period Regardless of Service Date: ITAT [Read Order]")
ITAT Directs Lumpsum 8% Tax Rate on Unexplained Cash Receipts and Payments for Alleged Accommodation Entry Business [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) directed a lumpsum of 8% tax rate on unexplained cash receipts and payments for alleged accommodation entry business considering the...
![ITAT Directs Lumpsum 8% Tax Rate on Unexplained Cash Receipts and Payments for Alleged Accommodation Entry Business [Read Order]](https://images.taxscan.in/h-upload/2025/12/27/500x300_2115200-itat-directs-lumpsum-8-tax-rate-on-unexplained-cash-receipts-and-payments-for-alleged-accommodation-entry-business-taxscan.webp "ITAT Directs Lumpsum 8% Tax Rate on Unexplained Cash Receipts and Payments for Alleged Accommodation Entry Business [Read Order]")
![Annual Income Tax Case Digest: ITAT Decisions 2025 [Part XV]](https://images.taxscan.in/h-upload/2025/12/24/500x300_2114581-annual-income-tax-case-digest-itat-decisions-2025-part-xv-taxscan.webp "Annual Income Tax Case Digest: ITAT Decisions 2025 [Part XV]")
![Annual Income Tax Case Digest: ITAT Decisions 2025 [Part XIV]](https://images.taxscan.in/h-upload/2025/12/24/500x300_2114567-annual-income-tax-case-digest-itat-decisions-2025-part-xiv.webp "Annual Income Tax Case Digest: ITAT Decisions 2025 [Part XIV]")
Payments by Deloitte for Global Brand, Communication & IT Support Not ‘Royalty’: ITAT rules No TDS applicable u/s 195 [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal (ITAT) ruled that payments made for global brand management, global communications, and global technology or knowledge management services do not ...
![Payments by Deloitte for Global Brand, Communication & IT Support Not ‘Royalty’: ITAT rules No TDS applicable u/s 195 [Read Order]](https://images.taxscan.in/h-upload/2025/12/26/500x300_2114931-payments-deloitte-f-global-brand-communication-taxscan.webp "Payments by Deloitte for Global Brand, Communication & IT Support Not ‘Royalty’: ITAT rules No TDS applicable u/s 195 [Read Order]")
AO's Withholding on Software Receipts Nullified by ITAT Ruling on No PE: Delhi HC Grants Relief to Zscaler Inc [Read Order]
In a recent ruling, the Delhi High Court has provided relief to a US‑based technology company, Zscaler Inc., by quashing the Assessing Officer’s(AO) order that imposed an 8.75% withholding tax on its...
![AOs Withholding on Software Receipts Nullified by ITAT Ruling on No PE: Delhi HC Grants Relief to Zscaler Inc [Read Order]](https://images.taxscan.in/h-upload/2025/12/26/500x300_2114961-aos-withholding-on-software-receipts-nullified-by-itat-ruling-on-no-pe-delhi-hc-grants-relief-to-zscaler-inc-taxscan-2.webp "AOs Withholding on Software Receipts Nullified by ITAT Ruling on No PE: Delhi HC Grants Relief to Zscaler Inc [Read Order]")
![Annual Income Tax Case Digest: ITAT Decisions 2025 [Part XII]](https://images.taxscan.in/h-upload/2025/12/25/500x300_2114743-annual-income-tax-case-digest-itat-decisions-2025-taxscan-.webp "Annual Income Tax Case Digest: ITAT Decisions 2025 [Part XII]")
Wrong Section Code Cannot Justify Rejection of S. 12A Registration: ITAT Remands Matter and Condones 18-Day Delay [Read Order]
The Amritsar Bench of Income Tax Appellate Tribunal (ITAT) condoned an 18-day delay in filing the appeal and held that Section 12A of the Income Tax Act, 1961 registration cannot be rejected solely...
![Wrong Section Code Cannot Justify Rejection of S. 12A Registration: ITAT Remands Matter and Condones 18-Day Delay [Read Order]](https://images.taxscan.in/h-upload/2025/12/25/500x300_2114826-itat-remands-matter-condones-18-day-delay-taxscan.jfif "Wrong Section Code Cannot Justify Rejection of S. 12A Registration: ITAT Remands Matter and Condones 18-Day Delay [Read Order]")