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.
ESOP Deduction to Be Computed on Straight-Line Basis: ITAT Delhi
ITAT Quashes Assessment as Jurisdictional AO Failed to Issue Mandatory Section 143(2) Notice
ITAT Deletes Section 68 Addition as Loan Was Repaid Before Assessment
ITAT Deletes TP Adjustment as Fixed Assets Written Off Were Not Operating Costs
ITAT Excludes Incomparable Companies as Functional Differences & Turnover Distorted TP Analysis
Computer Software Eligible for 60% Depreciation: ITAT Chennai
ITAT Allows 60% Depreciation on Software Forming Integrated Part of Computer
ITAT Allows Bad Debt Deduction as Unrecoverable Subsidy Already Been Recognised as Income
ITAT Deletes Section 56(2)(viib) Addition as AO Changed Valuation Method Contrary to Rule 11UA
ITAT Accepts Section 158A Claim as Identical Question of Law Was Pending Before HC
ITAT Deletes Bogus Purchase Addition as Sole Reliance on Retracted Statement Unsustainable
No disallowance of quantified liabilities, documented payments & reconciled books on a purely ad hoc basis
Section 68 Addition Deleted as Creditworthiness Depends on Ability to Arrange Funds
CIT(A) Cannot Dismiss Appeal Ex Parte Without Deciding Interest Dispute on Merits
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.
