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.
Recording of satisfaction note before initiation of proceedings u/s. 153C is invalid satisfaction
Omnibus Section 153D Approval = Fatal Jurisdictional Defect – Entire Group Assessments Quashed
Low NP Isn’t “Reason to Believe” – Reopening Quashed & Estimation Dies with It
Section 154 Can’t Be Used to Rework 36(1)(viia)(c) vs 36(1)(viii) – Revenue’s Rectification Knocked Out
Reopening Beyond limitation – Mechanical Approval Fatal – Entire Batch Collapses
Political Donation Deduction Allowed Due to Lack of Assessee-Specific Evidence
Wrong AO’s U/s 143(2) = Non-Est Assessment – U/s 263 & Consequential Order Also Collapse
Rajeev Bansal Strikes Again – Time-Barred Reopening & Entire Capital-Gain Addition Quashed
Mechanical Approval U/s 153D Vitiates Entire U/s 153C Assessment – All Years Quashed
Reopening Quashed for Non-Application of Mind & Wrong Sanction
Charitable Exemption Disallowance Requires Proper Assessment, Not CPC Adjustment ITAT Jodhpur
₹14.25 Cr Share Premium Addition Restored as CIT(A) Order Set Aside for Unsubstantiated DCF Valuation: ITAT Delhi
80-IBA Deduction Issue Sent Back to AO as CPC Disallowance Held Beyond Jurisdiction: ITAT Jodhpur
66 Day Delay Condoned Due to E-Filing Portal Unfamiliarity in Trust Registration Case
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.
