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.
80G & 12AB Registration Cannot Be Denied for Non-Commencement of Hospital
Interest Income Linked to Project Development Activities is Not Taxable: ITAT Delhi
Reassessment Quashed: JAO Cannot Issue 148 Notices Post-Faceless Regime- Hyd ITAT
Reopening Quashed: ITAT Slams Casual 148A Action Where ₹50L Threshold Not Met
Accommodation Entry Commission Restricted to 0.5% – Addition Reduced to Actual Involvement
Section 80GGC Deduction Denied – Bogus Political Donation Upheld on Human Probability Test
Telecom Receipts Not Royalty/FTS – Taxable Only as Business Profits Absent PE
Depreciation Allowed on BOT Annuity Rights – Intangible Asset Recognised
Rs. 2.52 Cr Addition Set Aside – Ex-Parte Assessment Restored Due to Communication Failure & Lack of Opportunity
On-Money Addition Deleted – No Evidence Beyond Third-Party Pen Drive & Statements
Section 68 Addition for Share Premium Addition Deleted due to Limited Scrutiny Breach
Additions Based on WhatsApp Chats Third-Party Statements Deleted – No Evidence, No Cross-Examination
Full Section 54 Exemption Allowed – Pre-Purchase Payments Also Count Towards Investment
On-Money Addition u/s 69 Deleted – Third-Party Excel Data & Statements Held Insufficient
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.
