ITAT
Stay updated with the latest ITAT judgments, orders, and appellate rulings impacting income tax matters in India.
![No Addition can be made on account of Amount against Bearer Cheque having forged Signatures of Assessee: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Bearer-Cheque-forged-Signatures-of-Assessee-forged-Signatures-ITAT-taxscan.jpg "No Addition can be made on account of Amount against Bearer Cheque having forged Signatures of Assessee: ITAT [Read Order]")
No Addition can be made on account of Amount against Bearer Cheque having forged Signatures of Assessee: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Amritsar Bench, has recently, in two appeals filed before it by the assessee, held that no addition can be...
![Late Fee and Interest in respect of the TDS Statements cannot be Levied prior to 01/06/2015: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/TDS-Statements-TDS-Late-Fee-Interest-ITAT-Income-Tax-Tax-Taxscan.jpg "Late Fee and Interest in respect of the TDS Statements cannot be Levied prior to 01/06/2015: ITAT [Read Order]")
![Rent from Sub-Letting Property Taxable as “Income from Other Sources”: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Rent-Sub-Letting-Property-Taxable-Income-from-Other-Sources-ITAT-Taxscan.jpg "Rent from Sub-Letting Property Taxable as “Income from Other Sources”: ITAT [Read Order]")
![Assessee from Rural Background was Unaware of E-filing Procedure: ITAT Directs Adjudication of Appeal Filed Manually [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Assessee-E-filing-Procedure-ITAT-Adjudication-Appeal-Taxscan.jpg "Assessee from Rural Background was Unaware of E-filing Procedure: ITAT Directs Adjudication of Appeal Filed Manually [Read Order]")
TDS Credit cannot be Denied when Form 26AS along with Reconciliation of Income as per Books are Produced before AO: ITAT [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), Hyderabad Bench, has recently, in an appeal filed before it, held that TDS Credit cannot be Denied when Form 26AS along with Reconciliation of Income as...
![TDS Credit cannot be Denied when Form 26AS along with Reconciliation of Income as per Books are Produced before AO: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/TDS-Credit-TDS-Form-26AS-Income-ITAT-taxscan.jpg "TDS Credit cannot be Denied when Form 26AS along with Reconciliation of Income as per Books are Produced before AO: ITAT [Read Order]")
Payment for Interconnection not fees on Technical Service u/s 194J, No TDS deductible on Payment of Roaming Charges: ITAT rules in favour of Vodafone Idea [Read Order]
In the case of Vodafone Idea, the Mumbai bench of the Income Tax Appellate Tribunal (ITAT) has held that TDS is not deductible on payment of roaming charges since the payment for...
![Payment for Interconnection not fees on Technical Service u/s 194J, No TDS deductible on Payment of Roaming Charges: ITAT rules in favour of Vodafone Idea [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Payment-for-Interconnection-Technical-Service-TDS-deductible-Payment-of-Roaming-Charges-ITAT-Vodafone-Idea-Taxscan.jpg "Payment for Interconnection not fees on Technical Service u/s 194J, No TDS deductible on Payment of Roaming Charges: ITAT rules in favour of Vodafone Idea [Read Order]")
Relief to Vodafone idea Ltd, No Disallowance u/s 40 (a)(ia)Sale of Prepaid Sim card/Recharge Vouchers to distributors: ITAT
The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) in its ruling which was in favour of Vodafone Idea Ltd has held that there cannot be any disallowance under section 40 (a)(ia) of the...
Amendment to S. 153C is Prospective: Material found from Premises of Searched Person should belong to Such Person to Initiate Proceedings, Rules ITAT
The Ahmadabad bench of Income Tax Appellate Tribunal (ITAT) has recently held that amendment in section 153c Income Tax Act 1961 was prospective and the material found from premises of searched...
![Assessee not Liable to Explain Receipts Shown in Form No.26AS: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Assessee-Receipts-Shown-Form-No.26AS-ITAT-Taxscan.jpg "Assessee not Liable to Explain Receipts Shown in Form No.26AS: ITAT [Read Order]")
Expenditure incurred by Flipkart towards ESOP eligible for Deduction u/s 37 of Income Tax Act: ITAT [Read Order]
The Bangalore Bench of the Income Tax Appellate Tribunal ( ITAT ) observed that the Expenditure incurred by Flipkart towards Employee Stock Ownership Plan ( ESOP ) eligible for deduction under...
![Expenditure incurred by Flipkart towards ESOP eligible for Deduction u/s 37 of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Flipkart-ESOP-Deduction-Income-Tax-Act-Income-Tax-Tax-ITAT-Expenditure-incurred-taxscan.jpg "Expenditure incurred by Flipkart towards ESOP eligible for Deduction u/s 37 of Income Tax Act: ITAT [Read Order]")
Addition u/s 68 not valid when assessee proves identity, Creditworthiness and Genuineness of Share Transaction: ITAT [Read Order]
The Kolkata bench of the Income Tax Appellate Tribunal ( ITAT ) has recently held that an addition under section 68 of the Income Tax Act is not valid when the assessee proves identity,...
![Addition u/s 68 not valid when assessee proves identity, Creditworthiness and Genuineness of Share Transaction: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Addition-Creditworthiness-Genuineness-of-Share-Transaction-Share-Transaction-Share-Transaction-ITAT-Income-Tax-Tax-Taxscan.jpg "Addition u/s 68 not valid when assessee proves identity, Creditworthiness and Genuineness of Share Transaction: ITAT [Read Order]")