Courts: All ITAT
Read latest ITAT judgments and orders on Income Tax, including assessments, deductions, TDS, capital gains, transfer pricing, penalties and other tax disputes.
No Section 271B Penalty if Tax Audit Delay Was Due to Court-Monitored Management Disputes: ITAT Delhi
Delhi ITAT: No Re-Characterisation of Charitable Status Without Change in Objects
ITAT Deletes Section 69A Addition as Genuine Loan Cannot Become Income Due to Non-Repayment
No PE in India for Honda Trading Asia; TP Adjustments Infructuous: ITAT Delhi
Section 12AB Registration Cannot Be Denied Over Loans to Related Parties: Delhi ITAT
ITAT Deletes NCDEX Margin Charges, Interest Disallowance Made on Estimated Basis
Grey Market Purchases Attract Only Profit Addition, Not Full Disallowance: ITAT Chandigarh
Appraisal Report Alone Insufficient for Section 69 On-Money Addition: Ahmedabad ITAT
ITAT Kolkata Allows Section 80IE Deduction Despite Belated Filing of Form 10CCB
Revenue Appeal Not Maintainable During IBC Moratorium: Delhi ITAT
Section 56(2)(viib) Addition Fails Where Share Premium Is Below DCF-Based FMV: Delhi ITAT
ITAT Mumbai Deletes ₹1.71 Crore Section 68 Addition on Advance Received & Refunded Through Banking Channels
ITAT Mumbai Deletes Section 68 Addition on Repaid Unsecured Loans Through Banking Channels
ITAT Mumbai Upholds 0.5% Corporate Guarantee Fee, Allows ESOP Deduction
All ITAT brings together Income Tax Appellate Tribunal judgments and orders from ITAT benches across India. The archive covers income-tax disputes involving assessments and reassessments, business income, deductions, exemptions, capital gains, TDS, transfer pricing, international taxation, penalties, unexplained income, search assessments and other provisions of the Income-tax Act. Chartered Accountants, advocates, tax professionals, businesses and taxpayers can use this consolidated TaxGuru category to research ITAT precedents across different benches and follow developments in income-tax jurisprudence. Individual ITAT bench categories are also available for location-specific decisions.
