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.
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
Surcharge at 37% Cannot Be Applied on Income Below ₹50 Lakh of private discretionary trusts
Interest on Bank Deposits to Co-op Society is Business Income Due to Statutory Requirement: ITAT Pune
Section 11 Exemption Cannot Be Denied Due to Delay in Filing Audit Report: ITAT Mumbai
ITAT Bangalore Deletes Agri Income Addition; Dismissal Invalid
ITAT Visakhapatnam Quashes Reassessment as Section 148 Notice Time-Barred
ITAT Bangalore remands addition U/s 69A on alleged bogus agricultural income; directs fresh verification of evidence
ITAT Bangalore: Co-op SBN deposits not per se unexplained; Sec 68 remanded
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.
