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.
Penalty Cannot Stand When Quantum Issue Is Pending Before HC: ITAT Hyderabad
Section 263 Order Quashed for Notice Issued to Non-Existent Entity
ITAT Ahmedabad Quashed Reassessment for Opinion Change on TDS Reconciliation
Section 153C Assessment Quashed for Lack of Incriminating Material
Second Reopening Set Aside Due to Time-Barred Section 148 Proceedings
Branch Office as PE Allowed Full Cost Deduction Under DTAA
Reopening Collapses on Wrong Facts: ITAT Ranchi Quashes Section 148 Notice in Share Capital Case
Penalty Cannot Stand When Quantum Addition Is Reversed: ITAT Pune
Section 144C Proceedings Fail Due to Jurisdictional Defect at Draft Stage
Appeal Restored Because Prior Appellate Order Was Unproven
Section 36(1)(iii) Disallowance Deleted Where Funds Were Sufficient
Deemed Dividend Deleted as Transactions Were Business Dealings
Reassessment Quashed for Failure to Issue Mandatory Section 143(2)
Section 10(23C)(iiiad) Denial Quashed as Amendment Held Prospective
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.
