ITAT
Stay updated with the latest ITAT judgments, orders, and appellate rulings impacting income tax matters in India.
ITAT quashes Time Barred Reassessment Notice Issued u/s 148 of Income Tax Act based on Information from Investigation Wing regarding Bogus Expense
The Delhi bench of Income Tax Appellate Tribunal (ITAT) has quashed a time barred reassessment notice issued under Section 148 of Income Tax Act 1961...
![CIT(A)’s Direction to take Appropriate action on Tax Perquisites u/s. 17 of Income Tax Act exceeds exceeds Jurisdiction confer by S.251: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/CITAs-Direction-take-Appropriate-action-Tax-Income-Tax-Act-exceeds-Jurisdiction-confer-ITAT-TAXSCAN.jpg "CIT(A)’s Direction to take Appropriate action on Tax Perquisites u/s. 17 of Income Tax Act exceeds exceeds Jurisdiction confer by S.251: ITAT [Read Order]")
![No Addition Based on Evidence not Confronted to Assessee: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/addition-evidence-ITAT-confront-assessee-taxscan.jpg "No Addition Based on Evidence not Confronted to Assessee: ITAT [Read Order]")
![Assessee should get Reasonable Opportunity before Making Addition u/s 40A (7) before Processing Rectification Application: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Assessee-get-Reasonable-Opportunity-before-Making-Addition-Processing-Rectification-Application-ITAT-TAXSCAN.jpg "Assessee should get Reasonable Opportunity before Making Addition u/s 40A (7) before Processing Rectification Application: ITAT [Read Order]")
![No TDS on Cost paid to Holding Company on Reimbursement of Mobilisation and Demobilisation: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/No-TDS-on-Cost-paid-Holding-Company-on-Reimbursement-Mobilisation-and-Demobilisation-ITAT-TAXSCAN.jpg "No TDS on Cost paid to Holding Company on Reimbursement of Mobilisation and Demobilisation: ITAT [Read Order]")
ITAT Rules TRC as Sole Evidence for DTAA Benefits, Deletes Tax Liability on Mauritius Company [Read Order]
The New Delhi Bench of the Income Tax Appellate Tribunal (ITAT) recently ruled that the Tax Residency Certificate (TRC) is sole evidence for Double Taxation Avoidance Agreement (DTAA) benefits and...
![ITAT Rules TRC as Sole Evidence for DTAA Benefits, Deletes Tax Liability on Mauritius Company [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/ITAT-Rules-TRC-Sole-Evidence-DTAA-Benefits-Deletes-Tax-Liability-Mauritius-Company-TAXSCAN.jpg "ITAT Rules TRC as Sole Evidence for DTAA Benefits, Deletes Tax Liability on Mauritius Company [Read Order]")
Failure to Provide Details of Payee: ITAT Restricts Disallowance of Expenses to 30% u/s 40(a)(ia) [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal (ITAT) has restricted the disallowance of expenses to 30% under Section 40(a)(ia) of the Income Tax Act 1961 as the assessee failed to provide...
![Failure to Provide Details of Payee: ITAT Restricts Disallowance of Expenses to 30% u/s 40(a)(ia) [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Failure-to-Provide-Details-Payee-ITAT-Restricts-Disallowance-Expenses-ITAT-TAXSCAN.jpg "Failure to Provide Details of Payee: ITAT Restricts Disallowance of Expenses to 30% u/s 40(a)(ia) [Read Order]")
Addition made by AO u/s 69A r.w.s 115BBE of Income Tax Act due to Non Filing of ROI : ITAT Directs Re-adjudication [Read Order]
The NewDelhi bench of the Income Tax Appellate Tribunal (ITAT) directed re-adjudication to the assessing officer for an addition made under section 69A of the Income Tax Act,1961 read with section...
![Addition made by AO u/s 69A r.w.s 115BBE of Income Tax Act due to Non Filing of ROI : ITAT Directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Income-Tax-Act-due-Non-Filing-of-ROI-ITAT-Directs-Re-adjudication-TAXSCAN.jpg "Addition made by AO u/s 69A r.w.s 115BBE of Income Tax Act due to Non Filing of ROI : ITAT Directs Re-adjudication [Read Order]")
Amount Received Not in respect of Transfer of Title, Rights or Interest in Property cannot be Taxable Under Head of “Capital Gains”: ITAT [Read Order]
The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) held that the amount received not in respect of the transfer of title, rights, or interests in property cannot be taxable under the head...
![Amount Received Not in respect of Transfer of Title, Rights or Interest in Property cannot be Taxable Under Head of “Capital Gains”: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Amount-Received-respect-of-Transfer-of-Title-Rights-or-Interest-Property-cannot-Taxable-Under-Head-Capital-Gains-ITAT-TAXSCAN.jpg "Amount Received Not in respect of Transfer of Title, Rights or Interest in Property cannot be Taxable Under Head of “Capital Gains”: ITAT [Read Order]")
![Claim of Insurance on Account of Loss by Fire cannot be Disallowed: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Claim-of-Insurance-on-Account-Claim-Claim-of-Insurance-Account-of-Loss-ITAT-Taxscan.jpg "Claim of Insurance on Account of Loss by Fire cannot be Disallowed: 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 Tax Act, 1961 on ground of Tax Deduction at...
![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]")
Disallowance of EPF Contribution due to Late Deposit u/s 36(1)(va) of Income Tax Act: ITAT Directs Re-adjudication [Read Order]
The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) directed re-adjudication for the disallowance of workers' provident fund (PF) contributions because they were made after the deadline...
![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]")