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.
Deemed Dividend Not Attracted Because Advances Arose from Genuine Commercial Transactions
Revised Form 10 Filed During Assessment Held Valid for Accumulation Claim of Trust
Section 80P(2)(d) Deduction Allowed Because Co-op Bank Is Also a Co-op Society
Disallowance u/s. 14A cannot exceed amount of exempt income earned during the year
Income Tax Assessment Upheld Because Amalgamation Was Not Informed to Tax Officer
Reopening Beyond Three Years Invalid Without PCCIT Approval: ITAT Amritsar
JDA Advances Not Taxable as Business Income Where No Transfer under Section 2(47): ITAT Bangalore
Entire Purchase Can’t Be Added as Bogus When Sales Are Accepted: ITAT Mumbai
Section 271D Penalty Quashed as Time-Barred in Absence of Assessment: ITAT Chennai
Estimation of Profit Bars Further Expense Disallowance – AO Cannot Blow Hot and Cold
Section 271D Penalty Quashed Because Transaction Was Accepted as Genuine
Foreign Exchange Loss Allowed as Not Notional Under Mercantile Accounting
Section 80JJAA Deduction Cannot Be Fully Denied for Partial 240-Day Non-Compliance
Capital Gains Taxable Despite Gram Panchayat Certificate When Land Is Within 8 km of Municipality
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.
