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.
Protective Additions Cannot Survive Once Substantive Addition Fails – ITAT Bangalore in Trust Search Cases
No Capital Gains on JDA Amid Family Dispute; Additions Based on Statement Alone Unsustainable – ITAT Bangalore
AMP adjustment of ₹4.32 Cr based on Bright Line Test was unsustainable: ITAT Delhi
ITAT Kolkata Reduces Profit Estimation to 4% Due to Lack of Comparable Basis
Retrospective cancellation of registration of Charitable Status invalid: ITAT Lucknow
Weighted deduction u/s. 35(2AB) not allowed as mandatory approval from PCCIT/PDGIT not obtained
Section 68 Addition Upheld as Credit Entry Year Determines Taxability not year of Receipt in Bank
ITAT Mumbai: No U/s 36(1)(iii) Disallowance If Own Funds Exceed Advances
ITAT Mumbai: AO Cannot Apply 50% Presumptive Rate U/s 44ADA to Business Income Declared U/s 44AD – Addition Deleted
Entire Receipts Cannot Be Treated as Unexplained if Income Already Offered: ITAT Mumbai
CIT(A) Cannot Enhance Income in Section 143(1) Appeal Beyond TDS Credit Issue: ITAT Mumbai
REC Income Not Eligible for 10% Tax Rate as It Does Not Meet Definition of Carbon Credits: ITAT Hyderabad
ITAT Mumbai Remands ₹53 Lakh Addition Due to Non-Service of Section 143(2) Notice
Surplus Income Does Not Deny Education Exemption if Institution Exists Solely for Educational Purpose
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.
