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.

LTCG on Firm Dissolution Sent Back for Fresh Verification

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
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.
