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 68 Cannot Be Invoked in Partner’s Hands for Firm’s Loan Write-Back: ITAT Mumbai
Final assessment order time barred as passed beyond time prescribed u/s. 144C
ITAT Orders Fresh Benchmarking of Royalty Payments, Prefers Traditional Methods Over TPM
ITAT Surat Quashes Section 263 Revision on Bogus Purchase Issue as PCIT Lacks Jurisdiction During Pending CIT Appeal
ITAT Chandigarh Strikes Down Section 147 Proceedings Based on Uncorroborated Third-Party Excel Sheet
Change of Opinion Barred: Section 263 Invalid After Comprehensive AO Enquiry
Section 28 Interest Is Compensation, Not Income: Reassessment Set Aside
Section 54B Deduction Denied as Agricultural Land Purchased in Wife’s Name
No Fresh Section 143(2) Needed After Jurisdiction Transfer by Valid Original AO
Disallowance of Goodwill Depreciation Set Aside Due to Wrong Legal Test
Section 271(1)(c) Penalty Fails When AO Accepts Reopened Return
10% Expense Addition Set Aside for Absence of Evidence-Based Findings
Inspector’s Report Cannot Be Used Behind Assessee’s Back: ITAT Delhi
Section 68 Inapplicable to Identified Donations to Charitable Trust
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.
