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.
No digital/physical signatures of approving authority – Section 148 notice quashed
Sec 68 Addition Upheld – Failure to Prove Identity, Creditworthiness & Genuineness of Loans
Sec 80P(2)(d) Allowed on Interest from Co-op Bank – ITAT Follows Settled View
Form 10B Delay Condoned – Exemption U/s 11 Cannot Be Denied for Procedural Lapse
TNMM vs “Other Method” & Validity of Berry Ratio under Limited Risk Model: ITAT Delhi in Verizon India Case
₹12.54 Cr Spouse Gift to Shilpa Shetty: Sec 68 Addition Set Aside, Remanded
Reopening Quashed: Non-Compliance with GKN Driveshafts Procedure Vitiates Entire Assessment
Bad Debts Allowed on Write-off, 26AS Mismatch Cannot Trigger Addition: ITAT Dismisses Revenue Appeal
Sec 154 Cannot Be Used to Deny Sec 11 Exemption on Form 10B Delay – ITAT Restores Benefit
Interest U/s 220(2) to be Recomputed After Rectification – Not From Rectification Date
Sec 68 Addition Set Aside – Documentary Evidence Accepted; Matter Remanded for Loan Repayment Verification
Recourse to residuary provision 37(1) not justified as provision u/s. 35D for amortization of preliminary expense exists
Penalty U/s 271(1)(c) Deleted Due to Defective Notice – No Specific Charge Mentioned
Sec 54 Benefit Upheld – Investment Within Time Sufficient, Possession Delay Not Fatal
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.
