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.
Section 153(3)(ii) Prevails Over Section 153(2A) in Special Audit Cases: ITAT Lucknow
Provision of future expense allowed as deduction u/s. 37(1) based on matching principle of accountancy
Ex-parte Enhancement Without Notice Unsustainable: ITAT ITAT Bangalore
CPC Cannot Deny Section 10(23C)(iiiad) Exemption via Section 143(1) Adjustments ITAT Bangalore
ITAT Bangalore: Section 148 Valid, Reassessment Set Aside for Non-Supply of Reasons
Later-Year Depreciation Cannot Be Decided Until Base Year Cost Is Finalised: ITAT Bangalore
Routine Repairs & Maintenance Allowed as Revenue Expense Due to No Enduring Benefit
ITAT Bangalore Allows 80P Deduction on Interest From Co-operative Banks; 307-Day Delay Condoned
153C Time-Barred: ITAT Quashes Assessments Outside Block Period Based on Satisfaction Note Date
No TDS Required on Foreign Agent Commission Since Income Not Taxable in India: ITAT Ahmedabad
ITAT Delhi Upholds Estimated Disallowance for Inadequate Evidence, Arbitrary Addition reduced to 50%
Cash Deposits Alone Cannot Justify Reopening of Assessment: ITAT Delhi
AMP Expenses Not an International Transaction Due to MLM Commission Structure: ITAT Delhi
Reassessment Notice Held Valid Because SCN Period Is Excluded from Limitation: ITAT Mumbai
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.
