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.
Survey Surrender & Diary Entries Held Insufficient – ₹266 Cr Addition Deleted – Statements u/s 133A Have No Evidentiary Value Without Corroboration – ITAT Amritsar
Additions Based on Third-Party Ledger Deleted – Identity Not Proved & No Independent Enquiry – Revenue Appeal Dismissed; Reopening Upheld – ITAT Ahmedabad
Reopening Quashed; Labour Income Already Disclosed & 26AS TDS Reflected; Revenue Appeals Dismissed: ITAT Ahmedabad
Sec 263 Quashed; AO Probed Renuka Mata Society Credits; No Revision on Suspicion: ITAT Ahmedabad
Bogus Purchase Addition Restricted to 25% Upheld – Entire Disallowance u/s 69C Rejected – Revenue Appeal Dismissed – ITAT Amritsar
Salary in NRE A/c Not Taxable; Foreign Employment Income Received Outside India: ITAT Ahmedabad
Sec 147 Reopening After 4 Years Invalid; Audit Objection Not Tangible; Bad Debt MAT Issue Fails: ITAT Mumbai
TDS Credit Allowed to Legal Heir Where Income Taxed in Same Hands: ITAT Ahmedabad
On-Money Addition Deleted; Third-Party Pen Drive & Statements Insufficient; Sec 153C Quashed: ITAT Mumbai
Reassessment Quashed: ₹50L Threshold Not Met; GP Addition Held Double Taxation; Bogus Purchase Case Won: ITAT Ahmedabad
Sec 263 Quashed; AO Examined 10AA & R&D; Audit Objection Based Revision Invalid: ITAT Mumbai
Tolerance Band Benefit Allowed Even After DVO Valuation – Sec 56(2)(x) Addition Deleted: ITAT Mumbai
ITAT Mumbai: New Asset Needn’t Be Put to Use; Possession Not Mandatory; Sec 50 STCG Reworked
Bogus Purchase Addition U/s 69C Deleted – Export Sales Stock Records Proved Genuineness: 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.
