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.
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
Section 56(2)(viib) Not Applicable to Old Share Application Money – Addition Deleted
Delay Cannot Defeat Justice – Ex-Parte Addition u/s 69 Set Aside for Fresh Examination
Demonetised Cash from Members Not Unexplained: ITAT Upholds Deletion under Section 68
CIT(A) Cannot Dismiss Appeal for Non-Prosecution – Must Decide Reopening Validity on Merits
Reopening Cannot Be Quashed Using New Law Retrospectively – Matter Remanded to CIT(A)
Only TDS Component Taxable When Assessee Acts as Facilitator; Section 57 Disallowance Partly Deleted
Ad-hoc Estimation of Agricultural Income Rejected: ITAT Deletes Section 69A Addition
Employee Exit Is Sufficient Cause: ITAT Condoned Delay and Restores Appeal for Fresh Hearing
ITAT Bangalore: Bogus Purchase Addition Cannot Be Made Without Independent Inquiry-Entire Disallowance Deleted
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.
