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 Approval u/s 151 by PCIT Instead of CCIT: ITAT Dehradun
ITAT Dehradun Quashes Reassessment – Borrowed Satisfaction, Mechanical Approval & Third-Party Loose Papers Held Insufficient
Penalty u/s 271(1)(c) Not Sustainable on Estimated GP Addition: ITAT Pune
80P Disallowance via 143(1) Invalid Before 1-4-2021 – Appeal Allowed
6th Year Utilisation of Sec 11 Accumulation Valid; CPC Adjustment Deleted: ITAT Pune
ITAT Pune: Bank FD Interest Taxable as Other Sources; 5% Expense Allowed
ITAT Kolkata Quashed Reopening Because It Was Based on Mere Change of Opinion
ITAT Mumbai: Partner Capital Not Taxable u/s 68; Source Not Firm’s Burden; ₹19.06 Cr Addition Deleted
200% Sec 270A Penalty Invalid for Failure to Specify Misreporting Limb: ITAT Delhi
200% Sec 270A Penalty Valid; Wrong VI-A deduction Misreporting; 270AA Immunity Denied
ITAT Hyderabad Deletes Sec 271D Penalty; Property Sale Cash Not Hit by Sec 269SS
Reopening Beyond 4 Years Invalid; No Independent Enquiry; LTCG Penny Stock Addition u/s 68 Deleted
Sec 263 Revision Quashed as PCIT Failed to Conduct Independent Enquiry: ITAT Amritsar
Survey Surrender & Diary Entries Held Insufficient – ₹266 Cr Addition Deleted – Statements u/s 133A Have No Evidentiary Value Without Corroboration – ITAT Amritsar
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.
