ITAT
Stay updated with the latest ITAT judgments, orders, and appellate rulings impacting income tax matters in India.
![Non-Implementation of DRP Directions by AO is a “Very Disturbing Trend”: ITAT directs Govt to Issue Necessary Guidelines [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Non-Implementation-of-DRP-DRP-AO-ITAT-Govt-Guidelines-Taxscan.jpg "Non-Implementation of DRP Directions by AO is a “Very Disturbing Trend”: ITAT directs Govt to Issue Necessary Guidelines [Read Order]")
Non-Implementation of DRP Directions by AO is a “Very Disturbing Trend”: ITAT directs Govt to Issue Necessary Guidelines [Read Order]
The Delhi Income Tax Appellate Tribunal has recently by observing the non-implementation of Dispute Resolution Panel directions by assessing officers...
![Completion of Audit and Furnishing of Tax Audit Report before Conclusion of Assessment Proceedings: ITAT Deletes Penalty u/s 271B [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Completion-of-Audit-Audit-Furnishing-of-Tax-Audit-Report-Tax-Audit-Report-Assessment-Proceedings-ITAT-Penalty-Taxscan.jpg "Completion of Audit and Furnishing of Tax Audit Report before Conclusion of Assessment Proceedings: ITAT Deletes Penalty u/s 271B [Read Order]")
![Shortage towards Principal in Lending Business Allowable as Bad Debt: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Shortage-Principal-in-Lending-Business-Lending-Business-Bad-Debt-ITAT-Taxscan.jpg "Shortage towards Principal in Lending Business Allowable as Bad Debt: ITAT [Read Order]")
![Advance to Subsidiary Company Written Off Due to Non-Repayment shall be Deductible u/s 37(1) of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Subsidiary-Company-Written-Off-Non-Repayment-Income-Tax-Act-ITAT-Taxscan.jpg "Advance to Subsidiary Company Written Off Due to Non-Repayment shall be Deductible u/s 37(1) of Income Tax Act: ITAT [Read Order]")
![Computer Software Eligible for Depreciation at 60%: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Computer-Software-Depreciation-ITAT-taxscan.jpg "Computer Software Eligible for Depreciation at 60%: ITAT [Read Order]")
TDS on Interest Income on FDRs: ITAT Rejects Plea by Emaar’s Subsidiary on Interest paid to Parent Company [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), Delhi Bench, has recently, in an appeal filed before it regarding TDS on interest income on FDRs, rejected the plea by Emaar’s subsidiary on interest paid...
![TDS on Interest Income on FDRs: ITAT Rejects Plea by Emaar’s Subsidiary on Interest paid to Parent Company [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/TDS-Interest-Interest-Income-FDRs-ITAT-Subsidiary-Parent-Company-taxscan.jpg "TDS on Interest Income on FDRs: ITAT Rejects Plea by Emaar’s Subsidiary on Interest paid to Parent Company [Read Order]")
![Income Tax: Wrong Claim of Depreciation Does not Attract Penalty, Rules ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Income-Tax-Wrong-Claim-Claim-of-Depreciation-Wrong-Claim-of-Depreciation-Penalty-Rules-ITAT-Taxscan.jpg "Income Tax: Wrong Claim of Depreciation Does not Attract Penalty, Rules ITAT [Read Order]")
No Incriminating Material found during Search: Madhya Pradesh HC Upholds Order Deleting Addition [Read Order]
The Madhya Pradesh High Court upholds the order of Income Tax Appellate Authority (ITAT) upon the deletion of addition when there is no incriminating material found during the search. The appeal...
![No Incriminating Material found during Search: Madhya Pradesh HC Upholds Order Deleting Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/No-Incriminating-Material-Search-Madhya-Pradesh-High-Court-Deleting-Addition-Addition-Taxscan.jpg "No Incriminating Material found during Search: Madhya Pradesh HC Upholds Order Deleting Addition [Read Order]")
![Revision Order cannot be based on Mere Change of Opinion: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Revision-Order-Mere-Change-ITAT-Taxscan.jpg "Revision Order cannot be based on Mere Change of Opinion: ITAT [Read Order]")
![Firm liable for Levy of Surcharge Only When Total Income Exceeds One Crore Rupees: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Levy-of-Surcharge-Total-Income-ITAT-Surcharge-Income-Taxscan.jpg "Firm liable for Levy of Surcharge Only When Total Income Exceeds One Crore Rupees: ITAT [Read Order]")
![Commission to Whole Time Director is Part of Salary, Subject to TDS u/s 192: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Commission-Whole-Time-Director-Salary-TDS-ITAT-Taxscan.jpg "Commission to Whole Time Director is Part of Salary, Subject to TDS u/s 192: ITAT [Read Order]")
Benefit of TDS shall be Allowed in Intimation u/s 143(1) of Income Tax Act Even If It is Not Deposited: ITAT [Read Order]
The Pune bench of Income Tax Appellate Tribunal ( ITAT ) recently held that benefit of Tax deduction at source should not be allowed in intimation under section 143(1) of Income Tax Act 1961 if it...
![Benefit of TDS shall be Allowed in Intimation u/s 143(1) of Income Tax Act Even If It is Not Deposited: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/TDS-Income-Tax-Act-Income-Tax-ITAT-Tax-taxscan.jpg "Benefit of TDS shall be Allowed in Intimation u/s 143(1) of Income Tax Act Even If It is Not Deposited: ITAT [Read Order]")