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.
Electronic Evidence Requires Cross-Examination Before Addition: ITAT Delhi
Unexplained Investment Limited to Actual Payment Made in the Year: ITAT Mumbai
Reopening After 3 Years Barred If Escapement Below ₹50L: ITAT Delhi
Loss on Share Sale Is Capital Loss, Not Expense: ITAT
Assessment Quashed for Missing Mandatory Section 153C Notice
No Valid U/s 143(2) Notice: Reopening Proceedings Void: ITAT Delhi
Mechanical Sanction Voids Reopening Under Section 147: ITAT Delhi
Section 50C Limited to Date of Actual Transfer, Not Later Escalation
Clerical Error in Form 10AB Not Ground to Reject Registration: ITAT Mumbai
Old Unsecured Loans Not Taxable Without Actual Waiver: ITAT Delhi
Section 148 Notice Issued Beyond Surviving Time Invalid: ITAT Delhi
Common Section 153D Approval Invalidates Search Assessments
Separate Books Allegation Can’t Be Basis Without Prior Show Cause
Section 263 Invalid Where AO Took Plausible View on Farm Income: ITAT Delhi
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.
