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.
Old Currency Deposits From Identified Members Not Section 69A Unexplained Money: ITAT Bengaluru
Receipt of interest by foreign banks on foreign currency loans to Indian concerns was taxable on gross basis
Section 9(1)(vii) FTS Addition Set Aside; Taxability Must Be Examined Under Relevant DTAA: ITAT Delhi
Section 69 Addition Unsustainable as Joint Ownership & Foreign Investment Source Established: ITAT Mumbai
Section 68 Addition Deleted as Share Application Money Already Taxed in Subscribers’ Hands: ITAT Kolkata
Interest from HO & Overseas Branches Not Taxable as Self-Income: ITAT Mumbai
Section 37(1) Business Expenditure Cannot Be Disallowed Without Adverse Findings: ITAT Jodhpur
TDS Credit Cannot Be Denied for Employer’s Failure to Deposit Tax: ITAT Mumbai
1439-day delay in Filing Appeal Condoned & Matter Remanded for Fresh Assessment: ITAT Kolkata
Section 143(2) Notice & Valid Draft Assessment Mandatory U/s 144C: ITAT Mumbai
50-Year Lease Not a Transfer U/s. 2(47)(vi) Without Transfer Arrangement: ITAT Nagpur
Delayed Form 10B Filing Not Ground to Deny Section 11/12 Exemption: ITAT Surat
Section 80P(2)(d) Deduction Allowed on Interest & Dividend From Co-op Banks: ITAT Delhi
Circle Rate-Based Land Valuation Accepted for Section 56(2)(viib) FMV: ITAT Delhi
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.
