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.
Skill Development = “Education” – ITAT Allows Sec 11 Exemption to Charitable Trust
No Penalty for Wrong Claim or Head of Income – ITAT Deletes Section 271(1)(c) Penalty
TP Adjustment Restricted to AE Transactions Upheld – ITAT Bangalore Dismisses Revenue Appeal
Section 271(1)(c) Penalty Invalid as AO Failed to Specify Charge: ITAT Delhi
ITAT Remands Sec 68 Addition; Possible Loan Reclassification to Be Verified, No Automatic Addition
Disallowance of Interest Unsustainable Without Final Decision on Loan Validity: ITAT Mumbai
Section 14A Disallowance Restricted to Exempt-Income Investments; ESOP Expense Allowed
No FTS on Project-Specific Design Services; ‘Make Available’ Test Not Met, No Disallowance u/s 40(a)(i)
ITAT Disallows Double Exemption & Unutilised Accumulation u/s 11; Revenue Appeal Allowed
Bogus Purchases addition Based on Investigation Reports Fails Where Evidence Exists: ITAT Delhi
Section 69C Addition Deleted as Purchases Supported by Documentary Evidence
Addition u/s 56(2)(viib) Invalid as AO Cannot Reject DCF Valuation Without Defects: ITAT Delhi
No reassessment beyond 3 years without proper sanction of prescribed higher authority
ITAT Hyderabad: AO Cannot Exceed Limited Scrutiny Scope – Entire Assessment Held Invalid
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.
