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.
No 270A Penalty Where Income Is Based on Gross Profit Estimation: ITAT Ranchi
Section 50C Date Shift Allowed; Stamp Value to Be Taken as on Agreement Date
Section 80P(2)(d) Allowed; Interest from Co-op Banks Fully Deductible
Section 145(3) Upheld, but Arbitrary Estimation Curbed; Cold Storage Profit Recomputed Rationally
Wrong AY = No U/s 69A Addition; Seized Cash Taxable Only in Year of Seizure
Section 271A Penalty Sustained Despite VSV Settlement; Non-Maintenance of Books Proved
Telescoping Allowed; Cash Found Explained from Firm’s Surrendered Income
Addition Based Solely on Husband’s Statement During Survey u/s 133A Unsustainable: ITAT Guwahati
Protective Additions u/s 68 & 69C Invalid Once Substantive Addition Sustained: ITAT Mumbai
No Artificial Split of Bank Credits; Entire Deposits Treated as Business Receipts @ 4%
Demonetisation Cash from Property Sale Explained; Addition Deleted Despite Time Gap
Section 12A/80G Cannot Be Rejected Solely for Lack of Past Activity: ITAT Chandigarh
145(3) Upheld but 1% NP Excessive; Beer Trader’s Margin Rationalised to 0.50%
Section 68 Addition Deleted; Loans from Alleged Entry Providers Accepted on Consistency
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.
