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.
ITAT Kolkata – Addition U/s 56(2)(viib) Deleted; AO Cannot Replace Assessees DCF Valuation with NAV Method
ITAT Reduces Penalty as Tax Sought to Be Evaded Must Exclude TDS and Self-Assessment Tax
Conferences, Hospitality & Events at Luxury Hotels did not qualify as Charitable Activity
Bogus Purchase Addition Deleted – Mere Non-Response to 133(6) Notices Not Enough
Section 54F Deduction Allowed – Commercial Property Not a Residential House: ITAT Chennai
Additions Based on Loose Sheets Deleted – “Dumb Documents” Insufficient for 153A: ITAT Delhi
Penalty u/s 270A Deleted – Immunity u/s 270AA Allowed Despite Procedural Lapse: ITAT Chennai
ITAT Kolkata – Penalty u/s 271(1)(b) Deleted; Assessment u/s 143(3) Implies Condonation
Carry Forward Loss Cannot Be Denied After Treating Return as Valid: ITAT Delhi
Annual Software License Expenses Held Revenue in Nature – No Enduring Benefit: ITAT Mumbai
Reassessment Quashed – Wrong Sanction u/s 151 After 3 Years: ITAT Mumbai
Flat Purchase Addition Deleted – Creditor Loan Proved; Wife’s Contribution Not Taxable: ITAT Mumbai
Reassessment Quashed – Escaped Income Below ₹50 Lakh; Wrong Sanction Authority: ITAT Mumbai
Disallowance u/s. 14A limited to extent of investment which yielded exempt income
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.
