ITAT
Stay updated with the latest ITAT judgments, orders, and appellate rulings impacting income tax matters in India.
![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]")
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...
![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]](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]")
Misplacement of Documents Not a “Sufficient Explanation for Delay”: ITAT refuses to Condone Delay of 930 Days in filing Appeal
The Hyderabad bench of Income Tax Appellate Tribunal (ITAT) held that the delay in filing of the appeal by 930 days by the assessee cannot be condoned and the misplacement of document is not a...
ITAT Condones Delay of 9 years in absence of Proper Intimation u/s 143(1) of the Income Tax Act [Read Order]
The Amritsar Bench of the Income Tax Appellate Tribunal ( ITAT ) condoned the delay of 9 years in absence of proper intimation under section 143(1) of the Income Tax Act, 1961. M.K. Hotels &...
![ITAT Condones Delay of 9 years in absence of Proper Intimation u/s 143(1) of the Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/ITAT-Condones-Delay-Income-Tax-Act-Income-Tax-Tax-Taxscan.jpg "ITAT Condones Delay of 9 years in absence of Proper Intimation u/s 143(1) of the Income Tax Act [Read Order]")
![No Evidence to prove Assessee as Distribution Company: Calcutta HC upholds ITATs Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Evidence-Distribution-Company-Company-Calcutta-High-Court-Taxscan.jpg "No Evidence to prove Assessee as Distribution Company: Calcutta HC upholds ITATs Order [Read Order]")
Revisional Power cannot be Invoked When AO Adopted A Plausible View that resulted in Loss of Revenue But the Same is Not Unsustainable in Law: ITAT
The Surat Bench of Income Tax Appellate Tribunal (ITAT) has held that the revisional power could not be invoked when the assessing officer had adopted a plausible view resulting in loss of revenue...
