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.
Sale Deed Alone Cannot Justify Tax Addition as It Is Not Incriminating Material: ITAT Delhi
Profit Already Disclosed & Taxed Cannot Be Added Again as Undisclosed Income: ITAT Delhi
Section 12A Registration Cannot Be Denied for Absence of Irrevocability Clause: ITAT Delhi
Cost-to-Cost Overseas Reimbursements Without Profit Element Not Taxable as FTS: ITAT Delhi
Section 148 Reassessment Based on Pre-2021 Third-Party Search Material Invalid; Section 153C Mandatory: ITAT Kolkata
Section 148 Notice Issued Beyond First Proviso to Section 149 Time Limit Quashed: ITAT Mumbai
Section 80G Deduction on Eligible CSR Donations Cannot Be Denied Solely Due to CSR Nature: ITAT Mumbai
Captive Service Provider Entitled to Risk Adjustment; Nil ALP for Proven Intra-Group Services Rejected: ITAT Delhi
Section 80G Approval Cannot Be Denied on Technical Limitation Grounds: ITAT Surat
ITAT Deletes Section 271AAB Penalty as SCN Not Specified Statutory Charge
Capital Gains from Sale of Multiple Residential Houses Eligible for Section 54 Exemption If Invested in One Residential House
Unsecured Loans from Paper Entities Are Unexplained Cash Credits u/s 68: ITAT Mumbai
DCF Share Valuation Accepted as AO Could Not Replace Prescribed Method with NAV
ITAT Deletes Section 68 Addition as Assessee Proved Identity, Creditworthiness & Genuineness
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.
