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.
Reopening Quashed for Invalid Section U/s 151 – Approval by Wrong Authority Beyond 3 Years Held Void – ITAT Mumbai
Reopening Quashed: Mechanical Sec 151 Approval Invalid; “Yes, I am Satisfied” Insufficient: ITAT Kolkata
Bona Fide Claim by Charitable Trust Not Misreporting, 200% Penalty Unsustainable: ITAT Mumbai
Addition U/s 69 Deleted; AO/CIT(A) Inconsistency & No On-Money Evidence – ITAT Mumbai
Registration Not Determinative; Stock-in-Trade Taxable on Possession & Consideration – Rs 10.81 Cr Deleted – ITAT Mumbai
Allotment Letter Treated as Agreement to Sell – Stamp Value on Booking Date to Apply U/s 56(2)(x)
Section 271(1)(c) Penalty Deleted Because Addition Was Based on Estimated Bogus Purchases
Reopening Quashed – Sec 151 Approval by PCIT Invalid Beyond 3 Years; Reassessment Void – ITAT Mumbai
Reassessment Quashed: Sec 143(2) Notice Mandatory in 147 Cases; Return Filed Within TOLA Time Valid – ITAT Kolkata
Reassessment Beyond 3 Years Void for PCIT Approval Instead of PCCIT – ITAT Mumbai
Form 10B Delay Condoned by HC; Sec 11 Exemption Denial U/s 143(1) Quashed – ITAT Mumbai
No Sec 153A Addition Without Incriminating Material; Penny Stock LTCG Deleted: ITAT Mumbai
Search Assessment – Suppressed Sales Deleted, Sec 37(1) Expenses Allowed & CWIP Write-Off Treated as Revenue – 143(3) Order Quashed – ITAT Mumbai
Exemption U/s 11 Allowed Despite Belated Form 10B: Procedural Defect Curable; CPC Adjustment Invalid – ITAT Kolkata
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.
