ITAT
Stay updated with the latest ITAT judgments, orders, and appellate rulings impacting income tax matters in India.
![Assessing Officer Cannot Withdraw or Modify or Substitute Assessment Order Passed u/s 143(3) with another Assessment Order: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Assessing-Officer-Cannot-Withdraw-Modify-Substitute-Assessment-Order-Passed-another-Assessment-Order-ITAT-TAXSCAN.jpg "Assessing Officer Cannot Withdraw or Modify or Substitute Assessment Order Passed u/s 143(3) with another Assessment Order: ITAT [Read Order]")
Assessing Officer Cannot Withdraw or Modify or Substitute Assessment Order Passed u/s 143(3) with another Assessment Order: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that the Assessing Officer (AO) could not withdraw or modify or substitute...
![The Term ‘Used for the Purposes of Business’ Include Asset Which Kept Ready for Use but Actually not Put to Use: ITAT Allows Depreciation u/s 32 of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/The-Term-Used-for-the-Purposes-Business-Include-Asset-Which-Kept-Ready-for-Use-but-Actually-not-Put-Use-ITAT-Allows-Depreciation-Income-Tax-Act-TAXSCAN.jpg "The Term ‘Used for the Purposes of Business’ Include Asset Which Kept Ready for Use but Actually not Put to Use: ITAT Allows Depreciation u/s 32 of Income Tax Act [Read Order]")
![Additional Income Tax pay by Domestic Company to Resident Shareholder shall be at rate mentioned Section 115-O of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Additional-Income-Tax-pay-Domestic-Company-Resident-Shareholder-shall-at-rate-mentioned-Section-Income-Tax-Act-ITAT-TAXSCAN.jpg "Additional Income Tax pay by Domestic Company to Resident Shareholder shall be at rate mentioned Section 115-O of Income Tax Act: ITAT [Read Order]")
![Claim of Loss against Surrendered Business Income Rejected on Ground of Unexplained Income: ITAT Directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Claim-of-Loss-Business-Income-Rejected-Unexplained-Income-ITAT-Re-adjudication-TAXSCAN.jpg "Claim of Loss against Surrendered Business Income Rejected on Ground of Unexplained Income: ITAT Directs Re-adjudication [Read Order]")
![Mistake Apparent from Record U/s 254(2) of Income Tax Act could be corrected by Tribunal: ITAT allows Rectification Application [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Mistake-Apparent-from-Record-Income-Tax-Act-could-be-corrected-by-Tribunal-ITAT-allows-Rectification-Application-TAXSCAN.jpg "Mistake Apparent from Record U/s 254(2) of Income Tax Act could be corrected by Tribunal: ITAT allows Rectification Application [Read Order]")
Pre-clinical Laboratory Services Rendered by Non-resident to Customers in India would Not be Taxable in India: ITAT Quashes Assessment Order [Read Order]
The Bangalore bench of the Income Tax Appellate Tribunal (ITAT) quashed the assessment order passed by the assessing officer for calculating the tax amount for the pre-clinical laboratory services...
![Pre-clinical Laboratory Services Rendered by Non-resident to Customers in India would Not be Taxable in India: ITAT Quashes Assessment Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Pre-clinical-Laboratory-Services-Rendered-Non-resident-Customers-India-Taxable-India-ITAT-Assessment-Order-TAXSCAN.jpg "Pre-clinical Laboratory Services Rendered by Non-resident to Customers in India would Not be Taxable in India: ITAT Quashes Assessment Order [Read Order]")
Exception to Fees Levied for Late Filing of TDS Prior to 1.6.2015: ITAT Sets Aside Notice [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal (ITAT) held that no fee shall be levied under Section 234E of Income Tax Act, 1961 on late Filing of Tax Deducted at Source (TDS) prior to 01.04.2015...
![Exception to Fees Levied for Late Filing of TDS Prior to 1.6.2015: ITAT Sets Aside Notice [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Exception-to-Fees-Levied-TDS-ITAT-Notice-TAXSCAN.jpg "Exception to Fees Levied for Late Filing of TDS Prior to 1.6.2015: ITAT Sets Aside Notice [Read Order]")
Non- compliance to Notice cannot be a Reason to Disallow Retention of Income to Charitable Organisation : ITAT Orders Readjudication of Exparte Order [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal (ITAT) held that non- compliance to the notice by the assessee cannot be a reason to disallow 15 % retention of income to charitable organization...
![Non- compliance to Notice cannot be a Reason to Disallow Retention of Income to Charitable Organisation : ITAT Orders Readjudication of Exparte Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Non-compliance-Notice-cannot-Reason-Disallow-Retention-Income-Charitable-Organisation-ITAT-Orders-Readjudication-Exparte-TAXSCAN.jpg "Non- compliance to Notice cannot be a Reason to Disallow Retention of Income to Charitable Organisation : ITAT Orders Readjudication of Exparte Order [Read Order]")
![CAM charges paid by TCNS Clothing liable to 2% TDS u/s 194C: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/CAM-charges-paid-by-TCNS-Clothing-TDS-ITAT-TAXSCAN.jpg "CAM charges paid by TCNS Clothing liable to 2% TDS u/s 194C: ITAT [Read Order]")
NFAC cannot Adjudicate Appeals already Disposed of by CIT(A): ITAT direct Department to Pay Cost [Read Order]
The Mumbai bench of Income Tax Appellate Tribunal (ITAT) has held that National Faceless Appellate Center (NFAC) could not adjudicate appeals already disposed of by Commissioner of Income Tax...
![NFAC cannot Adjudicate Appeals already Disposed of by CIT(A): ITAT direct Department to Pay Cost [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/NFAC-bound-NFAC-CBDT-CBDT-Circular-ITAT-Taxscan.jpg "NFAC cannot Adjudicate Appeals already Disposed of by CIT(A): ITAT direct Department to Pay Cost [Read Order]")
Addition on Transfer Pricing of Corporate Guarantee Fee without Proper Verification of Account: ITAT Directs Re-adjudication [Read Order]
The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) directed the assessing officer to re-adjudicate the addition made on transfer pricing of corporate guarantee fee without proper...
![Addition on Transfer Pricing of Corporate Guarantee Fee without Proper Verification of Account: ITAT Directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Addition-Transfer-Pricing-Corporate-Guarantee-Fee-without-Proper-Verification-Account-ITAT-Directs-Re-adjudication-TAXSCAN.jpg "Addition on Transfer Pricing of Corporate Guarantee Fee without Proper Verification of Account: ITAT Directs Re-adjudication [Read Order]")