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.
Taxability of Consultancy Income under India–UAE DTAA vis-à-vis SEP
Section 144C(13) Breach: ITAT Quashes DRP-Based Assessment as Time-Barred Beyond One Month
Section 153C Assessment Must Begin from Last Assessed Income
Double Taxation of LTCG Not Allowed: ITAT Allows Credit for Gain Already Declared
ITAT Delhi Quashed Reassessment for Borrowed Satisfaction & No Live Nexus
ITAT Deletes Addition: Borrower Can’t Be Penalised When Loan Accepted in Lender’s Case
No Year-Specific Satisfaction, No Valid U/s 153C Proceedings
Section 148 Notice Invalid Due to Defective Sanction: ITAT Delhi
Demonetisation Cash Sales: ITAT Rejects Full Section 68 Addition, Applies GP Estimation
One-Day PF Delay Excused Where Payment Was Impossible
CIT(A) Cannot Remand Assessment on Wrong Legal Assumption: ITAT Chandigarh
ITAT Deletes Addition Causing Duplicate Disallowance of Expenses
Assessment Quashed for Using Section 143(3) After Search Proceedings Began
Unsigned Notice: ITAT Ahmedabad Quashes Reassessments as Void ab initio
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.
