ITAT
Stay updated with the latest ITAT judgments, orders, and appellate rulings impacting income tax matters in India.
![IEA Inapplicable to Income Tax Proceedings: ITAT Rejects Challenge to Electronic Data Lacking S.65B Certification [Read Order]](https://images.taxscan.in/h-upload/2025/12/27/2115214-iea-inapplicable-to-income-tax-proceedings-taxscan.jfif "IEA Inapplicable to Income Tax Proceedings: ITAT Rejects Challenge to Electronic Data Lacking S.65B Certification [Read Order]")
IEA Inapplicable to Income Tax Proceedings: ITAT Rejects Challenge to Electronic Data Lacking S.65B Certification [Read Order]
The tribunal observed that the Indian Evidence Act (IEA) did not strictly apply to Income Tax proceedings, and the absence of a certificate under...
![Search Assessment Not Barred by Limitation if Order is Passed within Statutory Period Regardless of Service Date: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/27/2115207-search-assessment-not-barred-by-limitation-if-order-is-passed-within-statutory-period-regardless-of-service-date-itat-taxscan.webp "Search Assessment Not Barred by Limitation if Order is Passed within Statutory Period Regardless of Service Date: ITAT [Read Order]")
![ITAT Directs Lumpsum 8% Tax Rate on Unexplained Cash Receipts and Payments for Alleged Accommodation Entry Business [Read Order]](https://images.taxscan.in/h-upload/2025/12/27/2115200-itat-directs-lumpsum-8-tax-rate-on-unexplained-cash-receipts-and-payments-for-alleged-accommodation-entry-business-taxscan.webp "ITAT Directs Lumpsum 8% Tax Rate on Unexplained Cash Receipts and Payments for Alleged Accommodation Entry Business [Read Order]")
![Annual Income Tax Case Digest: ITAT Decisions 2025 [Part XV]](https://images.taxscan.in/h-upload/2025/12/24/2114581-annual-income-tax-case-digest-itat-decisions-2025-part-xv-taxscan.webp "Annual Income Tax Case Digest: ITAT Decisions 2025 [Part XV]")
![Annual Income Tax Case Digest: ITAT Decisions 2025 [Part XIV]](https://images.taxscan.in/h-upload/2025/12/24/2114567-annual-income-tax-case-digest-itat-decisions-2025-part-xiv.webp "Annual Income Tax Case Digest: ITAT Decisions 2025 [Part XIV]")
Payments by Deloitte for Global Brand, Communication & IT Support Not ‘Royalty’: ITAT rules No TDS applicable u/s 195 [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal (ITAT) ruled that payments made for global brand management, global communications, and global technology or knowledge management services do not ...
![Payments by Deloitte for Global Brand, Communication & IT Support Not ‘Royalty’: ITAT rules No TDS applicable u/s 195 [Read Order]](https://images.taxscan.in/h-upload/2025/12/26/2114931-payments-deloitte-f-global-brand-communication-taxscan.webp "Payments by Deloitte for Global Brand, Communication & IT Support Not ‘Royalty’: ITAT rules No TDS applicable u/s 195 [Read Order]")
AO's Withholding on Software Receipts Nullified by ITAT Ruling on No PE: Delhi HC Grants Relief to Zscaler Inc [Read Order]
In a recent ruling, the Delhi High Court has provided relief to a US‑based technology company, Zscaler Inc., by quashing the Assessing Officer’s(AO) order that imposed an 8.75% withholding tax on its...
![AOs Withholding on Software Receipts Nullified by ITAT Ruling on No PE: Delhi HC Grants Relief to Zscaler Inc [Read Order]](https://images.taxscan.in/h-upload/2025/12/26/2114961-aos-withholding-on-software-receipts-nullified-by-itat-ruling-on-no-pe-delhi-hc-grants-relief-to-zscaler-inc-taxscan-2.webp "AOs Withholding on Software Receipts Nullified by ITAT Ruling on No PE: Delhi HC Grants Relief to Zscaler Inc [Read Order]")
![Annual Income Tax Case Digest: ITAT Decisions 2025 [Part XII]](https://images.taxscan.in/h-upload/2025/12/25/2114743-annual-income-tax-case-digest-itat-decisions-2025-taxscan-.webp "Annual Income Tax Case Digest: ITAT Decisions 2025 [Part XII]")
Wrong Section Code Cannot Justify Rejection of S. 12A Registration: ITAT Remands Matter and Condones 18-Day Delay [Read Order]
The Amritsar Bench of Income Tax Appellate Tribunal (ITAT) condoned an 18-day delay in filing the appeal and held that Section 12A of the Income Tax Act, 1961 registration cannot be rejected solely...
![Wrong Section Code Cannot Justify Rejection of S. 12A Registration: ITAT Remands Matter and Condones 18-Day Delay [Read Order]](https://images.taxscan.in/h-upload/2025/12/25/2114826-itat-remands-matter-condones-18-day-delay-taxscan.jfif "Wrong Section Code Cannot Justify Rejection of S. 12A Registration: ITAT Remands Matter and Condones 18-Day Delay [Read Order]")
No Escapement of Income Where Tax Paid on Consolidated Profits: ITAT Quashes ₹16.06 Cr Double Additions [Read Order]
The Rajkot Bench of Income Tax Appellate Tribunal (ITAT) held that where income arising from business transactions has already been offered to tax on a consolidated basis, no further additions can be...
![No Escapement of Income Where Tax Paid on Consolidated Profits: ITAT Quashes ₹16.06 Cr Double Additions [Read Order]](https://images.taxscan.in/h-upload/2025/12/25/2114827-no-escapement-income-where-tax-paid-consolidated-profits-itat-quashes.webp "No Escapement of Income Where Tax Paid on Consolidated Profits: ITAT Quashes ₹16.06 Cr Double Additions [Read Order]")
Company Entitled to TDS Credit Even When Corresponding Income Taxed Elsewhere: ITAT Allows Rs. 3.41 Lakh TDS Credit [Read Order]
The New Delhi Bench of Income Tax Appellate Tribunal (ITAT) held that an assessee was entitled to claim TDS credit as reflected in Form 26AS, even if the corresponding income had been offered to tax...
![Company Entitled to TDS Credit Even When Corresponding Income Taxed Elsewhere: ITAT Allows Rs. 3.41 Lakh TDS Credit [Read Order]](https://images.taxscan.in/h-upload/2025/12/25/2114825-company-entitled-to-tds-credit-even-when-corresponding-income-taxed-elsewhere-itat-allows.webp "Company Entitled to TDS Credit Even When Corresponding Income Taxed Elsewhere: ITAT Allows Rs. 3.41 Lakh TDS Credit [Read Order]")
No Escapement of Income Where Tax Paid on Consolidated Profits: ITAT Quashes ₹16.06 Cr Double Additions [Read Order]
The Rajkot Bench of Income Tax Appellate Tribunal (ITAT) held that where income arising from business transactions has already been offered to tax on a consolidated basis, no further additions can be...
![No Escapement of Income Where Tax Paid on Consolidated Profits: ITAT Quashes ₹16.06 Cr Double Additions [Read Order]](https://images.taxscan.in/h-upload/2025/12/25/2114777-no-escapement-income-where-tax-paid-consolidated-profits-itat-quashes.webp "No Escapement of Income Where Tax Paid on Consolidated Profits: ITAT Quashes ₹16.06 Cr Double Additions [Read Order]")