ITAT
Stay updated with the latest ITAT judgments, orders, and appellate rulings impacting income tax matters in India.
![Assessee’s Delinquency and Lethargy in Pursuing Matter Before the Tax Authorities Attracts Cost: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Delinquency-Lethargy-Tax-Authorities-ITAT-Tax-Authorities-Attracts-Cost-taxscan.jpg "Assessee’s Delinquency and Lethargy in Pursuing Matter Before the Tax Authorities Attracts Cost: ITAT [Read Order]")
Assessee’s Delinquency and Lethargy in Pursuing Matter Before the Tax Authorities Attracts Cost: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Mumbai Bench, has recently, in an appeal filed before it, held that the assessee’s delinquency and lethargy...
![Expenses incurred for Import of Rubber Process Oil eligible for Deduction u/s 37(1) Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Expenses-incurred-for-Import-of-Rubber-Process-Oil-eligible-for-Deduction-Expenses-incurred-Expenses-Rubber-Process-Oil-Deduction-Income-Tax-Act-ITAT-Taxscan.jpg "Expenses incurred for Import of Rubber Process Oil eligible for Deduction u/s 37(1) Income Tax Act: ITAT [Read Order]")
![Approval of Reassessment Order by JCIT without Recording Reasons: ITAT invalidates Income Tax Notice and Reassessment Proceedings [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Approval-of-Reassessment-Order-Reassessment-Order-JCIT-ITAT-invalidates-Income-Tax-Notice-ITAT-Income-Tax-Notice-Income-Tax-Notice-Reassessment-Proceedings-Taxscan.jpg "Approval of Reassessment Order by JCIT without Recording Reasons: ITAT invalidates Income Tax Notice and Reassessment Proceedings [Read Order]")
![ITAT quashes Ex Parte order passed due to Mistake of Service of Notice to Email of Assessess Counsel [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/ITAT-quashes-Ex-Parte-order-passed-due-to-Mistake-of-Service-of-Notice-ITAT-quashes-Ex-Parte-order-ITAT-Ex-Parte-order-Service-Notice-Assessess-Counsel-Taxscan.jpg "ITAT quashes Ex Parte order passed due to Mistake of Service of Notice to Email of Assessess Counsel [Read Order]")
![Undisclosed Investments in Unaccounted Stock should be Taxed Separately: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Undisclosed-Investments-Unaccounted-Stock-Investments-Taxed-Separately-ITAT-Taxscan.jpg "Undisclosed Investments in Unaccounted Stock should be Taxed Separately: ITAT [Read Order]")
ITAT Refuses to Condone a Delay of 1005 Days in Filing Income Tax Appeal without Reasonable Cause [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi Bench, has recently, in appeals filed before it, refused to condone a delay of 1005 days in filling the income tax appeal without reasonable cause. ...
![ITAT Refuses to Condone a Delay of 1005 Days in Filing Income Tax Appeal without Reasonable Cause [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/ITAT-Refuses-to-Condone-a-Delay-ITAT-Condone-a-Delay-Filing-Income-Tax-Appeal-Income-Tax-Appeal-Appeal-Income-Tax-Filing-Income-Tax-Appeal-without-Reasonable-Cause-Taxscan.jpg "ITAT Refuses to Condone a Delay of 1005 Days in Filing Income Tax Appeal without Reasonable Cause [Read Order]")
Revenue can bring Expenditure Incurred in Earlier Years to be Taxed in Subsequent Years on Bogus Expenditure: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that revenue could bring expenditure incurred in earlier years to be taxed in subsequent years on bogus expenditure. The assessee,...
![Revenue can bring Expenditure Incurred in Earlier Years to be Taxed in Subsequent Years on Bogus Expenditure: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Revenue-can-bring-Expenditure-Incurred-Expenditure-Incurred-in-Earlier-Years-Revenue-Expenditure-Bogus-Expenditure-ITAT-Taxscan.jpg "Revenue can bring Expenditure Incurred in Earlier Years to be Taxed in Subsequent Years on Bogus Expenditure: ITAT [Read Order]")
Alimony Received on Divorce is not Unexplained Cash Credit u/s 68, not Taxable u/s115BBE: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Raipur Bench, has recently held that alimony received on divorce is not unexplained cash credit under Section 68, and that the same is not taxable under...
![Alimony Received on Divorce is not Unexplained Cash Credit u/s 68, not Taxable u/s115BBE: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Alimony-Received-on-Divorce-is-not-Unexplained-Cash-Credit-Alimony-Received-on-Divorce-Alimony-Unexplained-Cash-Credit-ITAT-Taxscan.jpg "Alimony Received on Divorce is not Unexplained Cash Credit u/s 68, not Taxable u/s115BBE: ITAT [Read Order]")
Relief to Idea, No TDS on Discount to Distributors on sale of SIM Card and Prepaid Recharge Vouchers: ITAT [Read Order]
The Indore Bench of Income Tax Appellate Tribunal (ITAT) has granted relief to Idea holding that no Tax Deducted at Source (TDS) would be applicable on discount given to distributors on the sale of...
![Relief to Idea, No TDS on Discount to Distributors on sale of SIM Card and Prepaid Recharge Vouchers: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Relief-to-Idea-Idea-TDS-Discount-to-Distributors-on-sale-of-SIM-Card-and-Prepaid-Recharge-Vouchers-Discount-to-Distributors-Discount-SIM-Card-Prepaid-Recharge-Vouchers-ITAT-.jpg "Relief to Idea, No TDS on Discount to Distributors on sale of SIM Card and Prepaid Recharge Vouchers: ITAT [Read Order]")
No Disallowance u/s 36(1)(iii) as Amount was Advanced during Normal Course of Business: ITAT [Read Order]
The Raipur Bench of Income Tax Appellate Tribunal (ITAT) has held that no disallowance could be made under Section 36(1)(iii) of the Income Tax Act, 1961, as the amount was advanced during the normal...
![No Disallowance u/s 36(1)(iii) as Amount was Advanced during Normal Course of Business: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Disallowance-Advanced-during-Normal-Course-of-Business-Normal-Course-of-Business-Business-ITAT-Taxscan.jpg "No Disallowance u/s 36(1)(iii) as Amount was Advanced during Normal Course of Business: ITAT [Read Order]")
![Belated Remittances Towards Employees Contribution to EPF & ESI: ITAT sustains Disallowance [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Belated-Remittances-Towards-Employees-Contribution-to-EPF-ESI-Employees-Contribution-to-EPF-ESI-Employees-Contribution-EPF-ESI-ITAT-sustains-Disallowance-ITAT-Disallowance-Taxscan.jpg "Belated Remittances Towards Employees Contribution to EPF & ESI: ITAT sustains Disallowance [Read Order]")
ITAT deletes Addition Based on Compliance with Donation Records u/s 115BBC of the Income Tax Act [Read Order]
The Patna bench of the Income Tax Appellate Tribunal (ITAT) removed the addition based on compliance with donation records under Section 115BBC of the Income Tax Act. The Aishwarya Foundation...
![ITAT deletes Addition Based on Compliance with Donation Records u/s 115BBC of the Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/ITAT-deletes-Addition-Based-on-Compliance-with-Donation-Records-ITAT-deletes-Addition-ITAT-Addition-Income-Tax-Act-Donation-Donation-Records-Taxscan.jpg "ITAT deletes Addition Based on Compliance with Donation Records u/s 115BBC of the Income Tax Act [Read Order]")