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.
Bogus Purchase Addition Restricted to 15% – Entire Disallowance Held Unsustainable
Consistency Over Technicalities – ITAT Allows Actuarial Pension Provision & Rejects Mechanical Disallowances
Reassessment Quashed – Invalid Sanction by PCIT Instead of PCCIT Beyond 3 Years
Penalty Cannot Survive Without Quantum Addition – ITAT Upholds Deletion u/s 271(1)(c)
Section 80G Rejection Set Aside – Absence of Irrevocability Clause Not a Valid Ground
Additional Evidence Admitted Post Death – ₹7.79 Cr Addition Restored for Fresh Verification
Credit Card Payments Explained – Addition u/s 69C Deleted in Absence of Unexplained Source
Penalty U/s 271(1)(c) Deleted – Defective Notice Without Specifying Charge Vitiates Proceedings
Audit Alone Not Enough for Section 11 Claim – ITAT Restores Matter for Evidence Verification
CM-Based Addition Deleted – No Evidence Beyond Investigation Wing Information
Section 263 Quashed in Search Case – PCIT Cannot Revise Without Touching U/s 153D Approval
Reassessment Time-Barred Despite TOLA SC Relaxation – Notice Held Void
Reopening Quashed for Non-Supply of Reasons – Entire Assessment Held Void
Penalty U/s 271(1)(b) Deleted – Non-compliance Excused Due to Reasonable Cause (Ignorance & Cash-based Livelihood
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.
