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.
PCIT Section 263 Quashed – Business Expenditure Allowable Even Without Income; AO Conducted Proper Enquiry
Assessment Against Deceased Person Quashed – Legal Heir Not Obliged to Inform Death
ITAT Mumbai – Entire Demonetisation Cash Addition Deleted; Belated VAT Returns not Ground for Sec.68 Addition
ITAT Mumbai: Fresh Legal Claim Can Be Raised Before CIT(A) – Goetze (India) Not Applicable to Appellate Authority
ITAT Mumbai: Ad-hoc Disallowance U/s 37(1) Unsustainable Without Specific Defects – Revenue Appeal Dismissed
Reassessment Quashed for Want of Proper Sanction u/s 151(ii)
ITAT Mumbai: Penalty U/s 271(1)(c) Deleted – Estimated Bogus Purchase Addition Cannot Trigger Penalty
ITAT Mumbai – Addition U/s 56(2)(vii)(b) Deleted as Stamp Value Difference within 10% Tolerance Band
ITAT Mumbai – CIT(A) Order Set Aside due to Non-Application of Mind Wrong Assessee Facts
ITAT Mumbai – Interest on Unsecured Loans Allowed Once Genuineness Accepted; Brought-Forward Loss Issue Restored
ITAT Mumbai – Reassessment Quashed Following Bombay HC Order; Invalid Section U/s 151 Vitiates Entire Proceedings
ITAT Mumbai – Additions U/s 68 & 69D in Search Case Deleted; No Incriminating Material for Unabated Years & Mere Statements Insufficient
ITAT Mumbai – Reassessment on Deceased Person Quashed; Entire Proceedings Penalties Held Void Ab Initio
ITAT Kolkata – Exemption U/s 10(38) Allowed; AO Cannot Alter Cost of Acquisition in Year of Sale
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.
