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.
Reassessment Quashed for Borrowed Satisfaction in Alleged Accommodation Entry Case
No addition based on Unsigned Draft Agreement Found on Third Party’s Hard Disk Without Corroboration
Section 115BBE Not Applicable to Business Receipts; Only Profit on Cash Deposits Taxable
Excess Stock from Survey Taxable as Business Income, Section 115BBE Inapplicable
Closing Stock Revalued Without Adjusting Opening Stock Held Unsustainable
Reassessment Quashed Because Notice Was Issued Beyond Limitation Period
Notice Under Section 148 Invalid When Tax Issue Is Concluded in Earlier Years: ITAT Delhi
Section 54 Deduction Allowed Despite Non-Deposit in CGAS
Ownership, transfer and business or capital gain needs reverification in joint development agreement
Section 220(2) Interest Invalid Without Section 156 Demand Notice: ITAT Mumbai
Fresh Documents at Appeal Stage Led to Remand Under Rule 46A
Section 69A Reassessment Invalid Without Proper Hearing
Documented FDI Through Banking Channels Escapes Section 69
Section 263 Quashed Because It Was Used Only for Review of a Completed Assessment
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.
