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.
Penny Stock LTCG Addition Deleted – Investigation Report Alone Not Sufficient Without Direct Evidence: ITAT Mumbai
Penny Stock LTCG Addition U/s 68 Deleted – Documentary Evidence Accepted; Suspicion Cannot Replace Proof – ITAT Mumbai
Reopening Beyond 3 Years Invalid for Income Below ₹50L – Wrong Sec 151 Sanction Voids Reassessment – ITAT Mumbai
Addition U/s 69 for Penny Stock Investment Deleted – Explained Source Through Banking Channel Accepted – ITAT Mumbai
Reassessment U/s 148 Quashed for ₹2.58L Escapement, Beyond 3 Years & Wrong Sec 151 Sanction – ITAT Mumbai
Assessee Not Required to Prove Source of Source for Alleged Accommodation Loan: ITAT Mumbai
Penalty U/s 271(1)(c) Not Sustainable on Estimated Bogus Purchase Addition – ITAT Mumbai Deletes Penalty
Mutual Fund Dividend Not Bogus u/s 68; Reopening Beyond 4 Years Held Change of Opinion; ₹39.53 Cr Deleted – ITAT Mumbai
Sec 148 Reassessment Quashed for Wrong Sanction & Limitation Breach under New Sec 151 Regime – ITAT Mumbai
Bogus Purchase Addition Restricted to Profit Element @6.5% Commission Disallowance Deleted – Delay Condoned – ITAT Mumbai
Common Approval u/s 153D for Multiple Years Held Invalid – Search Assessment Quashed – ITAT Delhi
Section 11 Exemption Issue Restored – AO Failed to Examine Charitable Claim Beyond Mutuality – ITAT Mumbai
Additions Based Solely on Investigation Report & Assumed 3% Commission Unsustainable: ITAT Mumbai
Bogus Purchase Disallowance – Issue of 12.5% vs 100% Addition Remanded to CIT(A) for Fresh Fact Verification – ITAT Mumbai
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.
