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.
Past U/s 80-IA Relief Doesn’t Guarantee Deduction for New Projects
Beyond Six Years, Beyond Jurisdiction: Revenue Appeal Fails u/s 153C
Section 153C Notice Invalid for 22-Month Delay in Recording Satisfaction
Reassessment dropped as tax paid on consolidated profit and hence no escapement of income
Presumptive Additions U/s 68 & 69A in Search Cases Quashed
Employee Not Liable for Employer’s Business Expenses
Ex-Parte Dismissal Without Merits Is Legally Unsustainable
No 143(2) Notice Means No Valid Assessment, Rules ITAT
CIT(A) Can Call for Evidence Directly – No Rule 46A Violation
No Liability Written Back, Section 41(1) Can’t Apply
Section 147 Reopening Can’t Be Based Only on Cash Deposit Alerts
NFAC Can’t Dismiss Appeal by Forcing Separate 143(1) Challenge
Cash Gifts From Family Can’t Be Rejected Without Verification
Section 50C Not Applicable to Transfer of Life Interest in Property
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.
