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.
Reassessment u/s. 148 based on mere change of opinion is impermissible in law
ITAT Delhi Reduces Cash Deposit Addition to 5% Due to Lack of Evidence by AO
Section 54 Exemption Allowed Without Registration Due to Possession & Payment
Section 54 Deduction Allowed Due to Investment Within Time from Registered Deed Date
Section 54 Deduction Allowed for Multiple Floors Due to Single Residential House Interpretation
Foreign Investor Gains Not Taxable in India Due to DTAA Residency Rule: ITAT Mumbai
Debatable Issue, No Penalty – ITAT Deletes U/s 270A Penalty on Land Classification
Wrong Section, Wrong Valuation – ITAT Quashes Capital Gains Assessment
Charity ≠ Commerce – ITAT Grants U/s 12AB Registration to Trust Despite Sales Activity
Ex-Gratia from BSNL VRS is Non-Taxable Due to Retrenchment Compensation Status: ITAT Pune
Power Agent Cannot Be Taxed Fully- ITAT Restricts Addition to 50%
ITAT Chennai Deletes ₹20L Addition – Survey Statement Alone Not Enough
Section 68 Addition Deleted Due to Double Taxation of Recorded Sales Receipts
Section 68 Addition Deleted Due to Explained Cash Sales in Books
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.
