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.
Demonetisation Cash Sales Upheld Again – Chawla Jewellers Gets a Clean Chit
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
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.
