ITAT
Stay updated with the latest ITAT judgments, orders, and appellate rulings impacting income tax matters in India.
![Reasons for Violating Sections 269SS & 269T of Income Tax Act Genuine and Bonafide: ITAT quashes Penalty Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Violating-Sections-269SS-269T-Income-Tax-Act-Genuine-and-Bonafide-ITAT-Penalty-Order-Taxscan.jpg "Reasons for Violating Sections 269SS & 269T of Income Tax Act Genuine and Bonafide: ITAT quashes Penalty Order [Read Order]")
Reasons for Violating Sections 269SS & 269T of Income Tax Act Genuine and Bonafide: ITAT quashes Penalty Order [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) concurred with the contentions of the assessee and found that there was genuine and...
![ESI/PF Contribution made after due Date: ITAT Disallows Deduction u/s 143(1) (a) of IT Act for Late Deposit [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/ESI-or-PF-Contribution-made-after-due-Date-ESI-PF-due-Date-ITAT-Disallows-Deduction-IT-Act-for-Late-Deposit-Deduction-IT-Act-Late-Deposit-Taxscan.jpg "ESI/PF Contribution made after due Date: ITAT Disallows Deduction u/s 143(1) (a) of IT Act for Late Deposit [Read Order]")
![No Tax Levy u/s 115BBE of IT Act on Additional Income offered by assessee during Survey: ITAT quashes Rectification Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Tax-Levy-IT-Act-Additional-Income-ITAT-quashes-Rectification-Order-Additional-Income-offered-by-assessee-Survey-Rectification-Order-ITAT-taxscan.jpg "No Tax Levy u/s 115BBE of IT Act on Additional Income offered by assessee during Survey: ITAT quashes Rectification Order [Read Order]")
![Rectification in Revised Return allowable Despite Late Filing of Original Return: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Rectification-in-Revised-Return-Revised-Return-allowable-Despite-Late-Filing-of-Original-Return-Revised-Return-Despite-Late-Filing-of-Original-Return-Original-Return-Late-Filing-ITAT-Taxscan.jpg "Rectification in Revised Return allowable Despite Late Filing of Original Return: ITAT [Read Order]")
Penalty imposed u/s 271(1)(c) shall not survive if the matter is restored to AO for passing Rectification Order: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has recently held that the penalty imposed under Section 271(1)(c) of the Income Tax Act, 1961 shall not survive if the matters are...
![Penalty imposed u/s 271(1)(c) shall not survive if the matter is restored to AO for passing Rectification Order: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Penalty-Penalty-imposed-AO-for-passing-Rectification-Order-passing-Rectification-Order-Rectification-Order-ITAT-Taxscan.jpg "Penalty imposed u/s 271(1)(c) shall not survive if the matter is restored to AO for passing Rectification Order: ITAT [Read Order]")
Addition not Sustainable u/s 153C without Incriminating Material found during Search and Seizure: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that the addition cannot be made under Section 153C of the Income Tax Act 1961 without finding any incriminating material during the...
![Addition not Sustainable u/s 153C without Incriminating Material found during Search and Seizure: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Addition-Incriminating-Material-found-during-Search-and-Seizure-Incriminating-Material-Search-and-Seizure-ITAT-taxscan.jpg "Addition not Sustainable u/s 153C without Incriminating Material found during Search and Seizure: ITAT [Read Order]")
![Sham Transaction between Associated Enterprises: ITAT Disallows Proprietary Business Loss [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Sham-Transaction-between-Associated-Enterprises-ITAT-Disallows-Proprietary-Business-Loss-Sham-Transaction-Associated-Enterprises-ITAT-Proprietary-Business-Loss-Business-Loss-Loss-Taxscan.jpg "Sham Transaction between Associated Enterprises: ITAT Disallows Proprietary Business Loss [Read Order]")
Cane Development Council is Local Authority u/s 10(20) of Income Tax Act: ITAT deletes Tax Demand [Read Order]
The Income Tax Appellate Tribunal (ITAT) of Delhi bench has held that Cane Development Council is a local authority under section 10(20) of the Income Tax Act, 1961. The assessee is a local...
![Cane Development Council is Local Authority u/s 10(20) of Income Tax Act: ITAT deletes Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Cane-Development-Council-is-Local-Authority-us-1020-of-Income-Tax-Act-ITAT-deletes-Tax-Demand-TAXSCAN.jpg "Cane Development Council is Local Authority u/s 10(20) of Income Tax Act: ITAT deletes Tax Demand [Read Order]")
Compliance with Statutory Notice u/s 142(1): ITAT allows Penalty Exemption u/s 272(1) [Read Order]
The New Delhi bench of the Income Tax Appellate Tribunal (ITAT) recently allowed the exemption under Section 272(1) due to compliance with the statutory notice under Section 142 (1) of Income Tax Act...
![Compliance with Statutory Notice u/s 142(1): ITAT allows Penalty Exemption u/s 272(1) [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Compliance-with-Statutory-Notice-Statutory-Notice-ITAT-allows-Penalty-Exemption-ITAT-Penalty-Exemption-Penalty-taxscan.jpg "Compliance with Statutory Notice u/s 142(1): ITAT allows Penalty Exemption u/s 272(1) [Read Order]")
![ITAT quashes Penalty Order u/s 271(1) (c) for Lack of Clarity in Particulars [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/ITAT-quashes-Penalty-Order-ITAT-Penalty-Order-Penalty-Lack-of-Clarity-in-Particulars-taxscan.jpg "ITAT quashes Penalty Order u/s 271(1) (c) for Lack of Clarity in Particulars [Read Order]")
Payments made to the Non-Resident Service Providers on Account of Ad Film Production Line Services are not FTS, not Taxable: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) recently held that payments made to the non-resident services providers on account of ad film production line services are not Fee for...
![Payments made to the Non-Resident Service Providers on Account of Ad Film Production Line Services are not FTS, not Taxable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Payments-made-to-the-Non-Resident-Service-Providers-Payments-Non-Resident-Service-Providers-Ad-Film-Production-Line-Services-FTS-Taxable-ITAT-Taxscan.jpg "Payments made to the Non-Resident Service Providers on Account of Ad Film Production Line Services are not FTS, not Taxable: ITAT [Read Order]")