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.
Death of Assessee Excuses Non-Compliance, Evidence Prevails
Penalty Collapses Automatically Once Quantum Addition Is Deleted
Aggregate Cash Payments Can’t Trigger Section 40A(3) Disallowance
Bank Trails & Loan Records Defeat Unexplained Property Additions
Form 10B Filing Held Directory, Not Mandatory for Section 11
Bogus Commission to Shell Entity Taxable Under Section 68
Crypto Closing Stock Addition Remanded Due to Procedural Illegality
Once Limitation Ends, TPO Route Cannot Extend Assessment Time
Section 148A Proceedings Cannot Cure Invalid Old Reassessment Notice
Final assessment order u/s. 153A without issuance of draft assessment order u/s. 144C is void
Bogus Purchases Don’t Justify 100% Addition When Sales Are Accepted
Participation Does Not Validate Notice Issued by Wrong Officer
Survey-Based Suspicion Not Enough: AMP & Credit-Note Payments Allowed by ITAT
Faceless Reassessment Is Mandatory: Chennai ITAT Sets Aside 69A Addition Despite Cash Deposits
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.
