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.

Section 143(3) Assessment Cannot Continue After Section 132 Search: ITAT Delhi

Section 56(2)(x) Cannot Tax Redevelopment Flat Before Possession: ITAT Mumbai

Section 69 Additions Unsustainable on Uncorroborated Ledgers: ITAT Delhi

Reassessment Quashed as Section 153C, Not Section 147, Applied: ITAT Ahmedabad

Section 271(1)(c) Penalty Quashed as No Satisfaction Recorded for PF Disallowance: ITAT Delhi

Late Tax Audit Report Filing Mere Technical Breach, Section 271B Penalty Deleted: ITAT Chennai

Expatriate Salary Paid by HO Allowed as Business Deduction Under DTAA: ITAT Mumbai

Reassessment Quashed for Invalid Section 151 Sanction by Incompetent Authority: ITAT Mumbai

Search-Based Information Cannot Be Used for Section 147 Reassessment: ITAT Mumbai

No DAPE Where Indian AE is at Arm’s Length: Bangalore ITAT

Reassessment Beyond Three Years Quashed as Escaped Income Was Below ₹50 Lakh: ITAT Hyderabad

ITAT Chennai Deletes Addition Based Solely on Third-Party Statement in Reopened Assessment

Section 12AA Registration Cannot Be Cancelled on Mere Capitation Fee Allegations: ITAT Chennai

No Reassessment Addition Without Addition on Recorded Reason: ITAT Surat
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.
