![Disallowance of S. 80JJAA Claim due to technical default: ITAT Directs JAO to rectify intimation by CPC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-ITAT-Ahmedabad-Income-Tax-Section-80JJAA-income-tax-act-taxscan.jpg "Disallowance of S. 80JJAA Claim due to technical default: ITAT Directs JAO to rectify intimation by CPC [Read Order]")
Disallowance of S. 80JJAA Claim due to technical default: ITAT Directs JAO to rectify intimation by CPC [Read Order]
The Ahmedabad Bench of the Income Tax Appellate Tribunal ( ITAT ) directed the Jurisdictional Assessing Officer (JAO) to rectify the intimation by...
![ITAT upholds Tax Deduction for Defect Liability Provision, Citing Reasonable Estimates and Industry Practices [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-ITAT-Ahmedabad-Income-Tax-Appellate-Tribunal-ITAT-Tax-Deduction-Case-Tax-Deduction-for-Defect-Liability-Provision-case-taxscan.jpg "ITAT upholds Tax Deduction for Defect Liability Provision, Citing Reasonable Estimates and Industry Practices [Read Order]")
![ITAT Upholds CIT(A)s Deletion of ₹2.25 Crore Disallowance, Finding No Evidence to Doubt Transaction Genuineness [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-ITAT-Ahmedabad-Income-Tax-Appellate-Tribunal-No-Evidence-in-Transaction-Genuineness-case-taxscan.jpg "ITAT Upholds CIT(A)s Deletion of ₹2.25 Crore Disallowance, Finding No Evidence to Doubt Transaction Genuineness [Read Order]")
![ITAT upholds CIT(A)s Rs. 3L Disallowance of Gift, Boni, and Chandla Expenses due to Inadequate Documentation [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-CITA-Disallowance-of-Gift-Boni-Chandla-Expenses-Inadequate-Documentation-taxscan.jpg "ITAT upholds CIT(A)s Rs. 3L Disallowance of Gift, Boni, and Chandla Expenses due to Inadequate Documentation [Read Order]")
![ITAT upholds Disallowance of Leave Encashment Provision, Highlighting Actual Payment Requirement u/s 43B(f) of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-Income-Tax-ITAT-Ahmedabad-Income-Tax-Appellate-Tribunal-Disallowance-of-Leave-Encashment-Provision-taxscan.jpg "ITAT upholds Disallowance of Leave Encashment Provision, Highlighting Actual Payment Requirement u/s 43B(f) of Income Tax Act [Read Order]")
ITAT Invalidates TDS Disallowance u/s 40(a)(i) due to Lack of Incriminating Evidence in S.153A Assessment [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal ( ITAT ) invalidated the disallowance of Tax Deducted at Source ( TDS ) under Section 40(a)(i) of the Income Tax Act,1961, ruling that the...
![ITAT Invalidates TDS Disallowance u/s 40(a)(i) due to Lack of Incriminating Evidence in S.153A Assessment [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-Income-Tax-ITAT-Ahmedabad-Income-Tax-Appellate-Tribunal-TDS-Disallowance-taxscan.jpg "ITAT Invalidates TDS Disallowance u/s 40(a)(i) due to Lack of Incriminating Evidence in S.153A Assessment [Read Order]")
ITAT Remands Case for De Novo Assessment due to Non-Compliance and Dispute Over Sale Consideration u/s 69A of Income Tax Act [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal ( ITAT ) remanded the case for de novo assessment due to his failure to comply with earlier proceedings and a dispute over the sale consideration...
![ITAT Remands Case for De Novo Assessment due to Non-Compliance and Dispute Over Sale Consideration u/s 69A of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-Income-Tax-ITAT-Ahmedabad-Income-Tax-Appellate-Tribunal-TAXSCAN.jpg "ITAT Remands Case for De Novo Assessment due to Non-Compliance and Dispute Over Sale Consideration u/s 69A of Income Tax Act [Read Order]")
ITAT Cancels Addition of Rs. 3.19 Lakh as Undisclosed Receipts, Citing Timing Difference in Accounting [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal ( ITAT ) cancelled the addition of Rs. 3.19 lakh as undisclosed receipts, citing a timing difference in accounting between the assessee’s books...
![ITAT Cancels Addition of Rs. 3.19 Lakh as Undisclosed Receipts, Citing Timing Difference in Accounting [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/undisclosed-receipts-income-tax-accounting-discrepancies-cases-taxscan.jpg "ITAT Cancels Addition of Rs. 3.19 Lakh as Undisclosed Receipts, Citing Timing Difference in Accounting [Read Order]")
![ITAT Cancels 30% Ad-Hoc Disallowance of Expenses due to Lack of Justification [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/ITAT-ITAT-Ahmedabad-Income-Tax-Appellate-Tribunal-ITAT-Cancels-30-Ad-Hoc-Disallowance-Taxscan.jpg "ITAT Cancels 30% Ad-Hoc Disallowance of Expenses due to Lack of Justification [Read Order]")
Delay in Income Tax Filing due to Technical Defect Condonable: ITAT rants S. 115BAA Benefits [Read Order]
The Ahmedabad Bench of the Income Tax Appellate Tribunal ( ITAT ) granted benefits under Section 115BAA of the Income Tax Act, 1961 explaining that Income Tax filing delay caused by technical default...
![Delay in Income Tax Filing due to Technical Defect Condonable: ITAT rants S. 115BAA Benefits [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Delay-in-Income-Tax-Filing-Technical-Defect-Condonable-ITAT-Benefits-taxscan.jpg "Delay in Income Tax Filing due to Technical Defect Condonable: ITAT rants S. 115BAA Benefits [Read Order]")
![Opportunity to be Heard Ensures no Prejudice to Revenue in Assessees Submission: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/ITAT-ITAT-Ahmedabad-Income-Tax-Appellate-Tribunal-ITAT-on-ensuring-no-prejudice-to-revenue-Taxscan.jpg "Opportunity to be Heard Ensures no Prejudice to Revenue in Assessees Submission: ITAT [Read Order]")
![ITAT quashes S.263 Revision Order and Annuls CIT(A) Order due to Invalid Assessment [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/ITAT-Revision-Order-Annuls-CITA-Order-Invalid-Assessment-taxscan.jpg "ITAT quashes S.263 Revision Order and Annuls CIT(A) Order due to Invalid Assessment [Read Order]")