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.
No Cessation of Liability U/s 41(1) – Long Outstanding Foreign Creditors Cannot Be Taxed Without Waiver or Write-Back
Addition U/s 68 Deleted – Accommodation Entry Allegation Failed Due to Mistaken Identity Absence of Bank Transactions
Section 115BAB Concessional Tax Cannot Be Denied in Subsequent Year Once Validly Exercised: ITAT Delhi
Assessment in Name of Amalgamating Bank Held Void – Order Passed on Non-Existent Entity Quashed Following Maruti Suzuki Principle
Clerical Error in ITR Cannot Deny Sec 10(23C)(iiiad) Exemption to Educational Society: ITAT Delhi
Cash Deposits Linked to Sales Cannot Be Taxed Again – Entire Additions Deleted; Assessee Appeal Allowed & Revenue Dismissed
Cash Gifts Taxable Without Donor Details: ITAT Delhi
Penalty U/s 270A Deleted – Bona Fide Explanation Tax Covered by TDS
ITAT Mumbai – Addition U/s 56(2)(x) Deleted; 10% Safe Harbour Applied on Property Purchase
Assessment Held Invalid as Framed u/s 143(3) Instead of Mandatory Sec 153C in Search Case
Reassessment Based on Quashed 263 Cannot Survive – Revenue Appeal Dismissed
TDS Credit Even if Not in Form 26AS – CIT(A)’s Direction for Verification Upheld; Revenue Appeal Dismissed
ITAT Mumbai – Sec.54F Exemption Allowed on Under-Construction Flat Sec. 50C Addition Deleted; Penalty U/s 271(1)(c)
PCIT Section 263 Quashed – Business Expenditure Allowable Even Without Income; AO Conducted Proper Enquiry
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.
