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.
Section 56(2)(vii)(b) Automatic, but DVO Reference Mandatory When Valuation Disputed
Unsigned Agreement = No Incriminating Material; ALV Addition in 153A Unsustainable
Entire Bank Deposits Not Income; Only Profit Element Taxable @ 12%
Bhandara Expenses = Relief of Poor & Valid Application of Income: ITAT Agra
No Tangible Material: Reassessment Invalid; Bogus LTCG Addition Deleted– ITAT Chandigarh
ITAT Chandigarh Denied Section 80G Registration on Ground of Religious Activities Set Aside
Reassessment u/s 148 Quashed Where No Addition Made on Recorded Reasons: ITAT Cuttack
No Section 263 Action on Debatable Penny Stock LTCG After Full AO Probe: ITAT Mumbai
ITAT Mumbai Allows 80IC Depreciation; Bogus Purchases Addition Restricted to 12%
Interest on Unutilised Government Grants Exempt: ITAT Ahmedabad
Delay in Filing Form 10AB for 12AB Registration Can Be Condoned: ITAT Mumbai
Charitable Trust Entitled to Indexation Benefit on Capital Gains & Simultaneous Deduction u/s 11(1)(a) and 11(1A)
Penalty u/s 271(1)(c) Not Leviable on Estimated Addition of Profit Element in Bogus Purchases: ITAT Mumbai
Section 14A Disallowance Capped at Exempt, Income Principal Loan Write-off to Wholly-Owned Subsidiary Allowed as Bad Debt: ITAT Mumbai
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.
