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.
Assessment Reopened on Alleged Cash Deposits That Did Not Exist
Delay in Form 10AB Filing Held Condonable Under Section 12AB
Section 69C Not Applicable to Salary/Wages Disallowance Where Source Is Explained
Second Reopening u/s 147 Quashed as Change of Opinion—Section 54F Deduction Cannot Be Revisited Without New Material
Reassessment After Four Years Invalid for Change of Opinion: ITAT Chennai
ITAT Mumbai Quashed Cash Addition Based Only on Third-Party Excel Sheet
ITAT Mumbai deleted Bogus LTCG additions for Lack of Direct Evidence
Composite Trust Eligible for U/s 80G If Religious Spend Within 5% Limit
Section 54F Exemption Cannot Be Denied for Small or Modest House Construction
Section 263 Revision Upheld for Lack of Enquiry on Cash Deposits
Appeal Cannot Be Dismissed Without Deciding Delay Condonation
Section 271(1)(c) Penalty Order Set Aside for Being Non-Speaking
Artificial profit/loss arising from client code modification requires transaction-wise reconciliation-Matter restored
Agricultural Income Claim Remanded for Lack of Proof
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.
