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.
Section 56(2)(x): Stamp Value on Booking Date to Apply – ITAT Deletes Addition
Past Savings Accepted: Small Cash Introduction Cannot Be Treated as Unexplained
Reassessment for AY 2015-16 Time-Barred – ITAT Quashes Entire Penny Stock Addition
No Penalty on Estimated Bogus Purchases: ITAT Deletes U/s 271(1)(c) Levy
On-Money Addition Based on Excel Sheet Deleted: No Corroborative Evidence
Section 68 Additions Fail: Documentary Evidence Cannot Be Ignored Without Enquiry
Commission Disallowance Remanded – 133(6) Non-Response Not Sufficient; Ad-hoc Expenses Cut to 10%
ITAT Condones Delay Due to Illness & Age; Remands Case as Gratuity Disallowance Made Without Examining Evidence
Stamp Duty vs Actual Value Dispute: ITAT Orders DVO Valuation
ITAT Bangalore Remands ₹49L Sec 68 Addition & ₹3.74L TDS Disallowance for Fresh Verification
Penalty U/s 272A(1)(d) Deleted: Reasonable Cause Subsequent Compliance Accepted
Vague Purpose in Form 10? ITAT Gives Trust a Second Chance
Foreign Tax Credit Cannot Be Denied for Late Form 67 – Bang ITAT Allows Substantive Relief
CIT(A) Cannot Enhance on New Issue; JDA Additions & U/s 2(22)(e) Deletions Upheld
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.
