ITAT
Stay updated with the latest ITAT judgments, orders, and appellate rulings impacting income tax matters in India.
![Final Assessment Order Issued Beyond Period of Limitation u/s 144C of Income Tax Act is Null and Void: ITAT grants Relief to Fiber Home India [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Assessment-Order-Assessment-Income-Tax-Act-Income-Tax-ITAT-Fiber-home-India-Taxscan.jpg "Final Assessment Order Issued Beyond Period of Limitation u/s 144C of Income Tax Act is Null and Void: ITAT grants Relief to Fiber Home India [Read Order]")
Final Assessment Order Issued Beyond Period of Limitation u/s 144C of Income Tax Act is Null and Void: ITAT grants Relief to Fiber Home India [Read Order]
Recently, the Delhi Income Tax Appellate Tribunal (ITAT) while granting relief to Fiber Home India held that the final assessment order issued beyond...
![Expenses towards Clinical Trials for Promotion and Sales of Cardio Products Allowable as Expenditure: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Expenses-Clinical-Trials-Promotion-Sales-of-Cardio-Products-Sales-Cardio-Products-Expenditure-ITAT-Taxscan.jpg "Expenses towards Clinical Trials for Promotion and Sales of Cardio Products Allowable as Expenditure: ITAT [Read Order]")
![10% TDS Not Applicable on Common Area Maintenance Charges: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/TDS-Common-Area-Maintenance-Charges-ITAT-Taxscan.jpg "10% TDS Not Applicable on Common Area Maintenance Charges: ITAT [Read Order]")
![Complete Absence of Notice cannot be Cured by Invoking S. 292BB of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Complete-Absence-of-Notice-Invoking-S.-292BB-of-Income-Tax-Act-ITAT-Taxscan.jpg "Complete Absence of Notice cannot be Cured by Invoking S. 292BB of Income Tax Act: ITAT [Read Order]")
![Addition cannot be Made Merely Because Assesees’ Name Appeared in Documents found during Search: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Addition-Documents-found-Documents-ITAT-Income-Tax-Tax-taxscan.jpg "Addition cannot be Made Merely Because Assesees’ Name Appeared in Documents found during Search: ITAT [Read Order]")
Non-inclusion of Surrendered Income Book Profits u/s 115JB of Income Tax Act Not Rectifiable u/s 154 of Income Tax Act: ITAT [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal ( ITAT ) has held that the non-inclusion of surrendered income book profits under Section 115JB of the Income Tax Act 1961 is not rectifiable...
![Non-inclusion of Surrendered Income Book Profits u/s 115JB of Income Tax Act Not Rectifiable u/s 154 of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Surrendered-Income-Income-Book-Profits-Profits-Income-Tax-Act-Income-Tax-ITAT-Taxscan.jpg "Non-inclusion of Surrendered Income Book Profits u/s 115JB of Income Tax Act Not Rectifiable u/s 154 of Income Tax Act: ITAT [Read Order]")
Service Charges part of Rental Income, Includable while Allowing Standard Deduction: ITAT [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal (ITAT) has held that the service charges are part of rental income and are includable while allowing standard deduction. The assessee, Saurashtra...
![Service Charges part of Rental Income, Includable while Allowing Standard Deduction: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Service-Charges-Rental-Income-Standard-Deduction-Deduction-ITAT-Income-Tax-Tax-Taxscan.jpg "Service Charges part of Rental Income, Includable while Allowing Standard Deduction: ITAT [Read Order]")
![No Disallowance to Chargeable sum paid to Foreign Company without Deduction of Tax: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Disallowance-to-Chargeable-sum-Foreign-Company-Deduction-of-Tax-ITAT-Taxscan.jpg "No Disallowance to Chargeable sum paid to Foreign Company without Deduction of Tax: ITAT [Read Order]")
“Reasonable Cause” u/s 269SS of Income Tax Act shall be related to Meet Exigency of Business: ITAT deletes Penalty u/s 271D [Read Order]
The Bangalore bench of Income Tax Appellate Tribunal (ITAT) while deleting the penalty under section 271D of Income Tax Act 1961 held that reasonable cause under section 269SS of Income Tax Act 1961...
![“Reasonable Cause” u/s 269SS of Income Tax Act shall be related to Meet Exigency of Business: ITAT deletes Penalty u/s 271D [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Reasonable-Cause-Income-Tax-Act-Income-Tax-Tax-Business-ITAT-Penalty-Taxscan.jpg "“Reasonable Cause” u/s 269SS of Income Tax Act shall be related to Meet Exigency of Business: ITAT deletes Penalty u/s 271D [Read Order]")
![S. 50C Not Applicable on Transfer of Property held as “Stock-in-Trade”: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Transfer-of-Property-Property-Stock-in-Trade-Stock-Trade-ITAT-Taxscan.jpg "S. 50C Not Applicable on Transfer of Property held as “Stock-in-Trade”: ITAT [Read Order]")
Relief to S&P Global India: Payment for Use of Shrink Wrap Computer Software Not Royalty, Rules ITAT [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), Hyderabad Bench has recently, in an appeal filed before it, while granting relief to S & P Global India, held that payment for the use of shrink wrap...
![Relief to S&P Global India: Payment for Use of Shrink Wrap Computer Software Not Royalty, Rules ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/SP-Global-India-Payment-Shrink-Wrap-Computer-Software-Royalty-ITAT-Taxscan.jpg "Relief to S&P Global India: Payment for Use of Shrink Wrap Computer Software Not Royalty, Rules ITAT [Read Order]")
