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.
Exemption Allowed as Corpus Donations Excluded from Annual Receipts U/s. 10(23C)(iiiad)
Stamp Duty Addition Deleted – Allotment Date Prevails for Sec 56(2)(x) Valuation
Deduction U/s 80P(2)(d) Allowed on Interest from Co-operative Bank – ITAT Mumbai
Reassessment u/s. 148 after four years untenable as full and true material facts disclosed
Full TDS Credit May Be Allowed to One Co-owner if Other Has Not Claimed – ITAT Remands
ITAT Kolkata quashed Reassessment as Time-Barred Due to Expiry of Limitation Period
Section 69A Addition Deleted as Cash Withdrawals Were from Disclosed Bank Accounts: ITAT Mumbai
Delay in Form 10B Filing Cannot Alone Justify Denial of Charitable Exemption: ITAT Hyderabad
Search Case – Commission Income Reduced, 69C Deleted & Cash Addition Shifted to Correct Year
Section 80P(2)(d) Deduction Allowed- Interest from Co-op Banks Eligible, AO Directed to Delete Addition
Excess payment over net book value in amalgamation is goodwill hence eligible for depreciation u/s. 32(1)(ii)
Section 54F Deduction Allowed as Multiple Flats Treated as Single Residential Unit: ITAT Mumbai
Dividend from Mutual Funds Cannot Be Treated as Bogus U/s 68 – SEBI Confirmation Consistent ITAT View Upheld
ITAT Delhi Set Aside TP Adjustment Due to Ignoring Internal CUP Analysis by TPO
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.
