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 U/s 115BBE Tax Because Income Was Business Profit, Not Unexplained Money
Borrowed Satisfaction Invalidates Reopening Under Section 147
Rule 8D Disallowance Struck Down Because AO Acted Without Recorded Satisfaction
Exemption Restored Because Form 10B Filed Within Extended Due Date
Appeals Revived as AO’s Effect Orders Fall Under Section 143/144
Section 153C Six-Year Block Runs From Satisfaction Note Date
388-Day Delay Condoned; Case Remanded for Fresh Hearing
Wrong Officer Issuing Section 143(2) Voids Entire Assessment
No Real Transfer, No Automatic U/s 50C Tax on Property Transaction
Initial Onus Discharged, ₹71.23 Lakh Section 69A Burden Shifts to Revenue
Additions based on BUP IDs, internal identifiers and presumptive opening deposits are not sustainable
Documented Demat and Exchange Trades Defeat Section 68 Addition
Closing Stock Cannot Be Valued at Nil Because Suspension Is Not Seizure
Section 153A Mandated When Assessee’s Premises Are Searched
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.
