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.
TDS Default u/s 201 – Matter Remanded for Verification of Payees’ Tax Payment
Loan Repayment Not Taxable U/s 68 & 14A Disallowance Restricted to Actual Expenditure
Addition u/s 69A Partly Sustained – Disallowance Restricted to 10%
Section 153C Additions Deleted – Hazir Johri Software Entries Held Unreliable Without Corroboration
Penalty U/s 271(1)(c) Deleted — Defective Notice U/s 274 Without Specific Charge Invalidates Penalty: ITAT Mumbai
Section 143(1) Adjustment without Notice Invalid – Carry Forward of Loss & Unabsorbed Depreciation Allowed by ITAT Kolkata
Interest Expenditure U/s 57 Allowed — Nexus Established through Computation
Reassessment Quashed — Approval by Wrong Authority U/s 151(ii) Invalidates Notice u/s 148 Entire Proceedings: ITAT Mumbai
Deemed Dividend U/s 2(22)(e) Largely Deleted & Sec.54 Deduction Allowed
Rule 46A Violation — Matter Remanded to CIT(A) as Additional Evidence Accepted without Giving AO Opportunity
Assessment Order Quashed due to Invalid Service U/s 282 & Limitation
Repaid Advance via Banking Channel Not Cash Credit: ITAT Kolkata
Penalty U/s 271AAB Modified — 30% Applicable Where Income Declared in Return Search Questions Not Properly Asked: ITAT Kolkata
ITAT Mumbai Sets Aside 12AB Rejection as Trust Initiated Amendment of Overseas Fund Clause
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.
