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.
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
Only Profit Element Taxable Where Purchases Are From Suspected Hawala Parties
Mechanical Dismissal Fails as CIT(A) Skips Speaking Order
Additions Can’t Be Based on Suspicion, ITAT Deletes 2.5% Profit
Purchase Return Dispute Not Misreporting, Penalty Quashed
Mechanical Invocation of Section 263 at AO’s Behest Held Bad in Law
Section 271D Penalty Fails Without AO Satisfaction or Pending Assessment Proceedings
JAO-Issued Section 148 Notice Held Void Under Faceless Scheme
Revision u/s. 263 for non-verification of notional interest not justified as it is taxable only on maturity
Comparable Excluded Due to Functional Dissimilarity in Software Development Transfer Pricing
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.
