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.
No Remand for AO’s Lapse: Section 80JJAA Claim Restored by ITAT
Section 68 Additions Fail After Remand Verification Confirms Loans
No Valid 153C Jurisdiction, No Power Under Section 263
Old U/s 148 Notice Converted Later Still Time-Barred for AY 2015-16
Transfer pricing adjustment of corporate guarantee fee not sustained based on earlier years decision
Section 263 Fails Where 153C Assessment Has Valid 153D Approval
Abated Assessment Year Lets AO Re-Examine Entire Return
Addition of bogus LTCG not sustained since impugned scrip not in list of shares in investigation report
Mechanical U/s 153D Approval Voids Entire Search Assessment
No Corroboration, No Tax: Diary-Based Search Additions Deleted
Mere existence of related-party transaction does not trigger s.40A(2)(b)
Rectification Rejected as U/s 143(1) Intimation Had Attained Finality
Date of Satisfaction, Not Search, Governs U/s 153C Limitation Period
Local Authority Status of DDA Defeats TDS on Ground Rent
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.
