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.
Capital Gains Reassessment Remanded Because AO Failed to Refer Stamp Valuation to DVO Under Section 50C
ITAT Allows Re-Computation of Leave Encashment Exemption Because CBDT Raised Limit to ₹25 Lakh
Section 54B exemption granted as assessee proved nature of land as agricultural land
TNMM wrongly rejected as most appropriate method for benchmarking guarantee fee as risk not undertaken
Year-End Provisions Attract TDS – Disallowance u/s 40(a)(ia) Does Not Bar Action u/s 201 – Matter Restored for Limited Verification – ITAT Bangalore
Factory Renovation Held Revenue Expense Because No New Asset Was Created
Faceless Reassessment Invalid Because Section 151A Scheme Was Not Yet Notified: ITAT Kolkata
Appeal Rejected as Not Maintainable Because Filed Before Incorrect ITAT Bench
No TDS on Excess Interest Spread as Originator Not an Investor Under Section 194LBC
ITAT Mumbai Denied Section 80JJAA Deduction as Claim Not Made in Original Return
Rs. 50 Lakh LIC Investment Treated as Unexplained Due to Failure to Prove HUF Source
153A Assessment Quashed Because No Incriminating Material Found in Assessee’s Search
Interest Under Section 28 of Land Acquisition Act Not Taxable as ‘Other Sources’: ITAT Delhi
Section 153C Assessment Quashed Because Consolidated Satisfaction Note Lacked Year-Wise Incriminating Material
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.
