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Income Tax Annual Digest 2024: ITAT Cases [Part 27]

Manu Sharma

This annual round-up analytically summarizes all the Income Tax related Orders of the Income Tax Appellate Tribunal (ITAT) Benches of India reported...

Improper Assumption of Jurisdiction u/s 147: ITAT Quashes Assessment Due to AO’s Non-Application of...

ITAT Dismisses Revenue's Appeal as Tax Effect Falls Below Rs. 60 Lakhs, in Accordance with CBDT...

Treatment of Interest on Noida Land Acquisition Compensation under Dispute: ITAT directs AO to...

Relief to TATA Teleservices: ITAT Rules Interest Payment Made to China Development Bank (CDB) Exempt...

No Incriminating Evidence Found in Search, Unexplained Cash Credit Declared Invalid: ITAT upholds CIT (A) Order [Read Order]

The Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) upheld the order of the Commissioner of Income Tax (Appeals) [CIT(A)], stating that no incriminating evidence was found during the...

Requirement of Filing Audit Report In Form 10B is only Procedural: ITAT grants Income Tax Exemption [Read Order]

In a recent case, the Delhi Bench of the Income Tax Appellate Tribunal ( ITAT) held that the requirement of filing an audit report in Form 10B is only procedural and allowed exemption under Income...

Section 56 (2)(vii) not Applicable to Non-Resident: ITAT deletes Income Tax Addition of Rs. 9.31 Cr [Read Order]

The Delhi bench of the Income Tax Appellate Tribunal (ITAT) deleted the addition of Rs. 9.31 crore citing the non-applicability of Section 56(2)(vii) to non-residents. The assessee is a private...

Taxpayer Avails Assessment u/s 44 AD without maintaining Regular Day Books of Account: ITAT dismisses appeal [Read Order]

The two member bench of the Income Tax Appellate Tribunal ( ITAT ) Delhi, dismissed the taxpayer's appeal after they claimed assessment under section 44AD without maintaining day-to-day regular books...

Assessments concluded u/s 153A without Mandatory Approval is Invalid: ITAT [Read Order]

The Delhi bench of the Income Tax Appellate Tribunal( ITAT ) has held that assessments concluded under section 153A of the Income Tax Act, 1961 without mandatory approval are invalid. ...

Company’s book, Including Manual Cash book, deemed Non-Incriminating u/s 153A of Income Tax Act: ITAT deletes S.69 Addition [Read Order]

The Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) deleted the Section 69 addition, ruling that the company’s books, including the manual cash book, were deemed non-incriminating under...

TPO fails to Apply Industry Filter while Determining ALP of Interest: ITAT Deletes addition, Dismisses Revenue's appeal [Read Order]

The Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) ruled that the Transfer Pricing Officer ( TPO ) failed to apply the industry filter while determining the Arm's Length Price ( ALP ) of...

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