ITAT
Stay updated with the latest ITAT judgments, orders, and appellate rulings impacting income tax matters in India.
ITAT Weekly Round Up
ITAT upholds CIT(A) decision on Sales Commission Payments, Concluding No TDS Liability for Fees for Technical Services [Read Order] DCIT vs Algonomy...
![AO made S.69 Income Tax Addition based on Mere Suspicion: ITAT deletes Rs.2.25 Crore Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/ITAT-Income-Tax-Income-Tax-Appellate-Tribunal-Assessing-Officer-TAXSCAN.jpg "AO made S.69 Income Tax Addition based on Mere Suspicion: ITAT deletes Rs.2.25 Crore Addition [Read Order]")
![S. 153C Applicable to Searches Prior to Finance Act, 2015 Also: Delhi HC remands Income Tax Matter [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/Delhi-High-Court-Income-Tax-Finance-Act-Finance-Act-2015-Taxscan.jpg "S. 153C Applicable to Searches Prior to Finance Act, 2015 Also: Delhi HC remands Income Tax Matter [Read Order]")
![Rent Income from Profit and Gains of Leasing Company Assessable as ‘Income from Profits and Gains of Business’: Bombay High Court [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Bombay-High-Court-Rent-income-taxation-Tax-on-leasing-company-earnings-Business-income-tax-taxscan.jpg "Rent Income from Profit and Gains of Leasing Company Assessable as ‘Income from Profits and Gains of Business’: Bombay High Court [Read Order]")
Non-discharge of Onus of Proof by AO: Bombay HC quashes treatment of Purchase Expenses as Bogus [Read Order]
The Bombay High Court ( Bombay HC ) recently set aside an order by the Income Tax Appellate Tribunal ( ITAT ) and Revenue Department, ruling that the purchase expenses claimed by the petitioner could...
![Non-discharge of Onus of Proof by AO: Bombay HC quashes treatment of Purchase Expenses as Bogus [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Income-Tax-ITAT-Income-Tax-Appellate-Tribunal-Bombay-High-Court-Revenue-Department-TAXSCAN.jpg "Non-discharge of Onus of Proof by AO: Bombay HC quashes treatment of Purchase Expenses as Bogus [Read Order]")
AO erred in Adding ₹12.10 Lakh to Income instead of ₹27 Cr: ITAT upholds Revision Order [Read Order]
The Income Tax Appellate Tribunal ( ITAT ) upheld the revision order under Section 263 of the Income Tax Act, which was initiated because the Assessing Officer ( AO ) had made an addition of ₹12.10...
![AO erred in Adding ₹12.10 Lakh to Income instead of ₹27 Cr: ITAT upholds Revision Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/ITAT-ITAT-Delhi-Revision-Order-AO-erred-Taxscan.jpg "AO erred in Adding ₹12.10 Lakh to Income instead of ₹27 Cr: ITAT upholds Revision Order [Read Order]")
Sales of ‘Kaccha Arahtia’ for Principal excluded from Turnover u/s 44AB: ITAT directs to Credit Entire TDS [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), Visakhapatnam recently directed an Assessing Officer ( AO ) to forgo the amount generated by Kaccha Arahtias from sales conducted for their Principal as...
![Sales of ‘Kaccha Arahtia’ for Principal excluded from Turnover u/s 44AB: ITAT directs to Credit Entire TDS [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/ITAT-ITAT-Visakapatanam-Kaccha-Arahtia-Sales-of-Kaccha-Arahtia-TDS-Tax-Deducted-at-Source-Income-Tax-Section-44AB-of-Income-Tax-Act-taxscan.jpg "Sales of ‘Kaccha Arahtia’ for Principal excluded from Turnover u/s 44AB: ITAT directs to Credit Entire TDS [Read Order]")
Pendency of Appeal w.r.t. Joint Development Agreement: ITAT Condones Delay of 395 Days to Avoid Double Addition [Read Order]
In a recent decision, the Income Tax Appellate Tribunal (ITAT) condoned a 395-day delay in the filing of an appeal by the assessee/appellant, M/s Khoday Ehshwarsa and Sons. The case involved a Joint...
![Pendency of Appeal w.r.t. Joint Development Agreement: ITAT Condones Delay of 395 Days to Avoid Double Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Pendency-of-Appeal-Joint-Development-Agreement-ITAT-Condones-Delay-Avoid-Double-Addition-taxscan.jpg "Pendency of Appeal w.r.t. Joint Development Agreement: ITAT Condones Delay of 395 Days to Avoid Double Addition [Read Order]")
![ITAT Members get reshuffled Places of Posting: Central Govt issues Transfer Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Income-Tax-Appellate-Tribunal-ITAT-member-posting-ITAT-posting-ITAT-Members-transfer-ITAT-Members-transfer-order-taxscan.jpg "ITAT Members get reshuffled Places of Posting: Central Govt issues Transfer Order [Read Order]")
![ITAT quashes Income Tax Additions based on Third Party Statements [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/ITAT-Income-Tax-Income-Tax-Addition-Third-Party-Statements-Income-Tax-Appellate-Tribunal-taxscan.jpg "ITAT quashes Income Tax Additions based on Third Party Statements [Read Order]")