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.
GST Turnover Differences Not Taxable if Already Recognized; Notional IND-AS Interest Not Taxable Without Real Accrual
AO Cannot Replace DCF with NAV Without Pointing Defects in Assessee’s Valuation: ITAT Chennai
Section 68 Addition Deleted as Bank Entries Not Considered Books of Account
Technical Handling Income from Aircraft Operations Not Taxable in India under India–France DTAA: ITAT Delhi
Protective Cash Credit Addition Unsustainable Without Ownership Evidence: ITAT Delhi
No TDS on Payment for serving food in restaurant in normal course of its business
Interest admissible on refund arising from Direct Tax Vivad Se Vishwas Scheme
Initial Public Offer expense allowed u/s. 48(i) proportionate to shareholding
ITAT Bangalore Upholds Disallowance of ₹1.37 Cr “Consultancy” to Swamiji; Reassessment Valid
Addition Reduced as AO Failed to Disprove Books but Assessee cannot Fully Explain Cash Surge
Set-Off of Capital Loss Beyond 8 Years Denied; 50% Deduction on Interest Allowed: ITAT Panaji
Royalty on Logo Allowed; Disallowance Without Examining Business Purpose Invalid: ITAT Delhi
ITAT Surat Deleted Interest Disallowance as Loans Given from Interest-Free Funds
SROs Qualify as Charitable Entities under General Public Utility: Section 2(15) – ITAT Delhi
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.
