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.
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
Penalty U/s 271(1)(c) Deleted – Bogus Purchase Additions Based on Estimation Cannot Trigger Penalty – ITAT Mumbai
Manual Signing in E-Proceedings Violates CBDT Instruction 1/2018 – Reassessment U/s 147/143(3) Quashed, ITAT Delhi
Delay in Form 67 Not Fatal – Foreign Tax Credit to be Allowed: ITAT Mumbai
Alleged Cash On-Money Addition Deleted – Third-Party Pen Drive & Statements Without Cross-Examination or Direct Evidence Insufficient – ITAT Mumbai
Section 54 Exemption Allowed – Possession Date of Under-Construction Flat Relevant, Not Agreement Date – ITAT Mumbai
Sec 68 Addition Deleted – Third-Party Statement on Alleged Entry Provider Insufficient Without Independent Evidence – ITAT Mumbai
Reopening Invalid – No Addition on Recorded Reasons; MAT U/s 115JB Quashed per Jet Airways – ITAT Mumbai
Referral Fee Reimbursement Not FTS – Following Earlier Years Orders, Additions Deleted – Revenue Appeal Dismissed – ITAT Mumbai
Penalty U/s 271(1)(c) Deleted – MAT Liability U/s 115JB Higher Than Normal Tax – No Tax Sought to be Evaded – ITAT Mumbai
Sec 153C Cash Addition Deleted – Pen Drive & Third-Party Statements Without Cross-Examination Insufficient – 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.
