Search Results for "income tax appellate tribunal News | Supremetoday AI"

Donation for CSR is Eligible for S.80G Deduction if Not Claimed as Business Expense Under S.37: ITAT Mumbai

Donation for CSR is Eligible for S.80G Deduction if Not Claimed as Business Expense Under S.37: ITAT Mumbai

CSR Section80G IncomeTax

ITAT Mumbai Upholds Section 80G Deduction on CSR Donations, Quashes Revision Order Mumbai, India– In a significant ruling, the Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has held that a company is entitled to claim a deduction under Section 80G of the Income Tax Act, 1961, for d...

India - Income Tax Appellate Tribunal Case Law 10 Sep 2025
Payments by Deloitte India to UK arm for brand, tech, and communication services are not 'Royalty' under India-UK DTAA: Mumbai ITAT

Payments by Deloitte India to UK arm for brand, tech, and communication services are not 'Royalty' under India-UK DTAA: Mumbai ITAT

TaxLaw Royalty DTAA

Deloitte India's Payments for Shared Global Services Not Taxable as 'Royalty', Rules ITAT Mumbai, January 17, 2025– In a significant ruling for multinational service firms, the Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has held that payments made by Deloitte's Indian member fir...

India - Income Tax Appellate Tribunal Case Law 10 Sep 2025
Reassessment Notice for AY 2013-14 Time-Barred; SC's Ashish Agarwal Ruling Cannot Rescue Cases Where Limitation Expired Pre-31.03.2021: ITAT Jaipur

Reassessment Notice for AY 2013-14 Time-Barred; SC's Ashish Agarwal Ruling Cannot Rescue Cases Where Limitation Expired Pre-31.03.2021: ITAT Jaipur

#IncomeTax #Reassessment #ITAT

ITAT Quashes Rs. 55 Lakh Addition, Rules Reassessment Notice Time-Barred and Inconsistent Jaipur:The Income Tax Appellate Tribunal (ITAT), Jaipur Bench, has set aside a reassessment order against Mr. Vinod Kumar Jangir, quashing an addition of Rs. 55 lakh. The tribunal ruled that the reassess...

India - Income Tax Appellate Tribunal Case Law 02 Sep 2025
Notice u/s 148 of Income Tax Act to a dissolved firm after all partners' death is invalid and nullifies reassessment: ITAT Jodhpur

Notice u/s 148 of Income Tax Act to a dissolved firm after all partners' death is invalid and nullifies reassessment: ITAT Jodhpur

#IncomeTax #ITAT #TaxLaw

Notice to a Non-Existent Firm is a Jurisdictional Flaw, Vitiates Entire Reassessment: ITAT Jodhpur Jodhpur:The Income Tax Appellate Tribunal (ITAT), Jodhpur Bench, has delivered a significant ruling, quashing reassessment proceedings initiated against a partnership firm that had ceased to exi...

India - Income Tax Appellate Tribunal Case Law 01 Sep 2025
Income from Technical Services by UAE Co. Without Indian PE Not Taxable in India Due to DTAA Absence of FTS Clause: ITAT Chennai

Income from Technical Services by UAE Co. Without Indian PE Not Taxable in India Due to DTAA Absence of FTS Clause: ITAT Chennai

#DTAA #TaxLaw #ITAT

No Indian Tax on Technical Fees to UAE Firm Without a Permanent Establishment, Rules ITAT Chennai CHENNAI— In a significant ruling on international taxation, the Chennai Bench of the Income Tax Appellate Tribunal (ITAT) has held that fees for technical services (FTS) earned by a UAE-based com...

India - Income Tax Appellate Tribunal Case Law 30 Aug 2025
Utilizing Sale Proceeds for New Property Before Filing Revised Return Under S.139(4) Qualifies for S.54 Exemption: ITAT Delhi

Utilizing Sale Proceeds for New Property Before Filing Revised Return Under S.139(4) Qualifies for S.54 Exemption: ITAT Delhi

#IncomeTax #CapitalGains #Section54

ITAT Allows Section 54 Exemption for Property Purchase Before Filing Belated Return, Overturns AO's Denial New Delhi- In a significant ruling providing relief to taxpayers, the Income Tax Appellate Tribunal (ITAT), Delhi Bench, has held that an assessee is eligible for exemption under Section...

India - Income Tax Appellate Tribunal Case Law 30 Aug 2025
Land's Status as 'Capital Asset' Depends on Distance from Merged Municipal Limits, Not Abolished Ones: ITAT Hyderabad Remands Case

Land's Status as 'Capital Asset' Depends on Distance from Merged Municipal Limits, Not Abolished Ones: ITAT Hyderabad Remands Case

CapitalGains IncomeTax AgriculturalLand

ITAT Remands Capital Gains Case, Cites Municipal Merger Creating GHMC as Key Factor Hyderabad, Telangana– The Income Tax Appellate Tribunal (ITAT), Hyderabad Bench, has partly allowed an appeal concerning the taxation of gains from agricultural land, ruling that the land's status as a "capita...

India - Income Tax Appellate Tribunal Case Law 29 Aug 2025
Failure to Prove Genesis of Sub-Contract Expenditure by Not Producing Main Contract Agreement Justifies Disallowance U/S 37: ITAT Mumbai

Failure to Prove Genesis of Sub-Contract Expenditure by Not Producing Main Contract Agreement Justifies Disallowance U/S 37: ITAT Mumbai

IncomeTax ITAT Section37

ITAT Upholds ₹60.41 Crore Disallowance, Citing Assessee's Failure to Prove Genuineness of Sub-Contract Expenses Mumbai, Maharashtra– The Income Tax Appellate Tribunal (ITAT), Mumbai Bench, has dismissed an appeal by M/s. Baswant Builders and Developers Private Limited, upholding a massive dis...

India - Income Tax Appellate Tribunal Case Law 29 Aug 2025
Penalty u/s 271(1)(c) Deleted When Incorrect Claim Voluntarily Withdrawn as Bonafide Mistake During Assessment: ITAT Mumbai

Penalty u/s 271(1)(c) Deleted When Incorrect Claim Voluntarily Withdrawn as Bonafide Mistake During Assessment: ITAT Mumbai

#IncomeTax #TaxPenalty #ITAT

ITAT Deletes Rs 2.28 Cr Penalty, Rules Voluntary Withdrawal of Incorrect Claim is a Bonafide Mistake Mumbai:The Income Tax Appellate Tribunal (ITAT), Mumbai Bench, has delivered a significant ruling by deleting a penalty of Rs. 2.28 crore levied on Ms. Ila Jitendra Mehta. The Tribunal held th...

India - Income Tax Appellate Tribunal Case Law 29 Aug 2025
Functional Dissimilarity & Peculiar Economic Circumstances are Valid Grounds to Exclude Comparables in Transfer Pricing Analysis: ITAT Bangalore

Functional Dissimilarity & Peculiar Economic Circumstances are Valid Grounds to Exclude Comparables in Transfer Pricing Analysis: ITAT Bangalore

TransferPricing TaxLaw ITAT

ITAT Bangalore Upholds Exclusion of Six Companies in Acuity Knowledge Centre's Transfer Pricing Case Bengaluru, IN- The Income Tax Appellate Tribunal (ITAT), Bangalore Bench, has dismissed an appeal filed by the Revenue Department, upholding the decision to exclude six companies from the comp...

India - Income Tax Appellate Tribunal Case Law 29 Aug 2025
SupremeToday Landscape Ad
SupremeToday Portrait Ad

Legal Issues on Supreme Today AI

logo-black

An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers

Please visit our Training & Support
Center or Contact Us for assistance

qr

Scan Me!

India’s Legal research and Law Firm App, Download now!

For Daily Legal Updates, Join us on :

whatsapp-icon telegram-icon
whatsapp-icon Back to top