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.
No Section 56(2)(viib) Addition if Share Premium Difference Fell Within 10% Safe Harbour: ITAT Delhi
ITAT Quashes Assessment as Section 143(2) Notice Was Issued by Non-Jurisdictional AO
No Section 69A Addition for Cash Deposits Explained by Disclosed Instrument Charges
AMP Expenditure Allowed as No Reimbursement Was Proved: ITAT Delhi
Section 50C Cannot Deny Indexed Cost of Improvement Claim: ITAT Hyderabad
ITAT v Adopts CBDT-Approved APA Rate for Royalty and FTS ALP
ITAT Quashes Section 270A Penalty as POEM-Based Tax Position Was Debatable
Sales Tax Subsidy Linked to Capital Investment is Capital Receipt: ITAT Mumbai
Section 263 Revision Invalid as AO Had Already Examined Key Issues: ITAT Visakhapatnam
Section 80P Deduction Denied as Valid Return Was Not Filed Under Section 139
Section 80P Deduction Denied as No Valid Return Was Filed: ITAT Visakhapatnam
Foreign Tax Credit Allowed as Delayed Form 67 Filing Is Procedural: ITAT Visakhapatnam
Reassessment Quashed as AO Relied on Borrowed Satisfaction Without Independent Analysis
Pune ITAT Deletes ₹44.80 Crore Angel Tax Addition; AO Cannot Replace Assessee’s DCF Valuation with NAV Method
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.
