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.
ITAT Allows Section 87A Rebate as Section 111A Contains No Express Restriction
GP Estimation Based Solely on Subsequent Years’ GP Rate Not Justified: ITAT Allahabad
TP Addition Deleted as Management Support Services Proved Genuine
ITAT Delhi Excludes TPO Comparables for Functional Dissimilarity
Interest on Government Grant Not Taxable as It Forms Part of Grant Corpus Under MOU: ITAT Ahmedabad
Royalty TP Adjustment deleted as TNMM Accepted as Most Appropriate Method
ITAT Deletes Brand Promotion TP Adjustment as Issue Was Already Settled in Earlier Years
Section 80-IA Deduction Upheld as Market Value Must Be Based on Electricity Board Consumer Rates
ITAT Allows Audited Segmental Results as DRP Rejected Them Without Evidence
ITAT Deletes Sections 270A & 271AAB Penalty as Notice Lacked Specific Charge
ITAT Condones 178-Day Delay in 80G Application Due to Bona Fide Belief, Orders Fresh Review
ITAT: Procedural Delay Should Not Defeat 80G Registration; Trust May Seek CBDT Condonation
MMR Cannot Be Applied Through Rectification as Issue Required Detailed Examination
New Tax Regime Benefit Allowed as Form 10IE Once Filed Continues for Subsequent Years
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.
