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.
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
Bogus Purchases Must Be Taxed Under Section 69C, Not 37(1)
Penalty Deleted After Quantum Remand for Lack of Proper Hearing
Section 263 Quashed Where Assessing Officer Conducted Proper Enquiry
Reassessment Quashed as U/s 148 Notice Issued After TOLA Time Limit
Reassessment Quashed Due to Invalid Section 148 Notice
DDT Can’t Beat DTAA: ITAT Orders Refund at 10% Treaty Rate
Section 14A Disallowance Deleted Due to Availability of Own Funds
Provision of interest on loan from state government being ascertained liability cannot be disallowed u/s. 37
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.
