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 153C Proceedings Fail Without Assessee-Specific Evidence

Reassessment Quashed for Borrowed Belief from ACB Report

Unexplained Investment Cannot Be Assumed Without Cost Determination: ITAT Ahmedabad

No Addition Solely on Difference Between Service Tax Data & Books: ITAT Delhi

Mere Religious Objects Not Fatal Unless Religious Spend Exceeds 5%

ITAT Mumbai Deleted Section 68 Addition for Proven Identity & Creditworthiness of Lenders

Circular Trading Not Bogus, 12.5% Purchase Addition Deleted

ITAT Lucknow Holds Original Assessment Revives Once Section 263 Order Is Set Aside

Sections 201 and 40(a)(ia) Operate Independently on TDS Failures

ITAT Ahmedabad Deletes Section 68 Addition on Alleged Accommodation Sales

Section 69C Commission Addition Falls After Section 68 Deletion

ITAT Agra Deletes Section 270A Penalty on Ad-hoc Disallowance Without Rejection of Books

Reopening Invalid as JAO Lacked Jurisdiction Under Faceless Scheme

Cash Found in Search Taxable in Company’s Hands, Not Director’s: 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.
