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.
Cash Receipt of Sale Consideration Not Enough to Treat High Sea Sales as Bogus: ITAT Delhi
Appeal Delay of 3 Years Condoned by ITAT on Professional Advice Grounds
Section 43B Deduction Cannot Be Lost Due to Inadvertent Non-Claim in Return – ITAT Gives Fresh Opportunity to Verify Property Tax Payment
ITAT Deletes Section 68 Loan Addition; Mere Link to Entry Operator Insufficient
Cash Deposits in Medical Store Bank Account Not Taxable U/s 69A as Such- ITAT Holds Only Profit Element Can Be Assessed
18% Profit Rate on Contract Receipts Held Excessive – ITAT Restricts Estimation to 8% and Grants Major Relief
Tax Audit Report Error Cannot Trigger Disallowance – ITAT Deletes Section 40(a)(ia) Addition Based on Copied Audit Figures
Reassessment Quashed for Wrong Approval Under Section 151 – ITAT Holds Sanction by PCIT Instead of PCCIT is Fatal
Reassessment Quashed for Violating 4-Week Cooling-Off Period After Disposal of Objections – ITAT Pune Follows Asian Paints
Wrong Claim in Original Return Does Not Automatically Defeat Genuine Chapter VI-A Deduction- ITAT Orders Fresh Verification
Wrong Section Selected in ITR Cannot Defeat Genuine Section 80P Claim – ITAT Directs CPC to Grant Full Deduction
Jurisdictional Defects Vitiate Entire Assessment: ITAT Strikes Down Additions Based on Search Material
Assessment on Deceased Assessee Not Void Where Notice Was Issued During Lifetime – ITAT Pune Orders Fresh Assessment in Legal Heir’s Name
ITAT Orders De Novo Adjudication on Taxability of Concessional Sugar Distributed by Co-operative Sugar Factory
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.
