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Seven Adjacent Residential Units on Same Floor Constitute ‘One Residential House’ u/s 54 of Income Tax Act: ITAT [Read Order]

Sneha Sukumaran Mullakkal

The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) ruled that seven adjacent residential units on the same floor in a complex constitute “one...

S. 14A Disallowance Not Applicable Without Exempt Income: ITAT quashes Revision Order [Read Order]

ITAT Rules in Favor of Assessee: Renovation Expenses Within CBDT’s Extended Deadline Qualify for...

ITAT Upholds S.54F Deduction as Capital Gain Compliance Met on Time, Dismisses Revenue’s Appeal...

Disallowance of Rs. 3.15 Crore Expenses due to Insufficient Documentation: ITAT Upholds CIT(A)...

Disallowance of ₹96.71 Lakh Foreign Exchange Loss on Import-Export Transactions Without Hedging: ITAT upholds CIT(A)’s Decision [Read Order]

The Delhi Bench of Income Tax Appellate Tribunal(ITAT) upheld the Commissioner of Income Tax Appeals(CIT(A))'s decision on the disallowance of ₹96.71 Lakh foreign exchange loss incurred by the...

Income Tax Annual Digest 2024: ITAT Cases [Part 3]

This annual round-up analytically summarizes all the Income Tax related Orders of the Income Tax Appellate Tribunal (ITAT) Benches of India reported at Taxscan.in during 2024. No taxability arises...

ITAT quashes Assessment Order: Transfer of Case without Section 127 Order held as Jurisdictional Error [Read Order]

The Income Tax Appellate Tribunal ( ITAT ), Delhi Bench, has quashed an assessment order passed by the Income Tax Officer ( ITO ), Ward 50(2), Delhi, under Section 144 of the Income Tax Act, 1961,...

Reassessment u/s 148 Based on Incriminating Materials: ITAT Quashes Reopening

The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) quashed the reassessment under Section 148 based on incriminating materials, directing that the reassessment should have been carried out...

Cash Gift from Father and Father-in-Law Not Taxable Under Income Tax Act: ITAT [Read Order]

The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) ruled that cash gifts from a father and father-in-law are not taxable under the Income Tax Act,1961. Krishna Nand Rai,appellant-assessee,...

ITAT Remands Case to AO for Fresh Adjudication, allowing Assessee to Present Additional Evidence [Read Order]

The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) remanded the case to the Assessing Officer ( AO ) for fresh adjudication, allowing the assessee to present additional evidence that was not...

Delay in Admission of Additional Evidence u/r 46A: ITAT quashes ₹34L addition to Taxable Income, Remands Matter [Read Order]

The Delhi Bench of the Income Tax Appellate Tribunal ( ITAT ) recently quashed the addition of Rs.34 Lakh made by an Assessing Officer to the income of an Assessee on account of unexplained cash...