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 Notice Held Valid Because SCN Period Is Excluded from Limitation: ITAT Mumbai
Section 144C Can’t Extend Limitation: TP Assessment Quashed as Time-Barred
No Forfeiture, No Tax: Advance Can’t Be Income Under Section 56
No Nexus, No Big Section 14A Hit: Disallowance Slashed to ₹10 Lakh
One Satisfaction Note for Seven Years Invalidates Section 153C: ITAT Pune
Same-Day Cash Withdrawal and Deposit Not Unexplained Income
ITAT Mumbai Quashed Reassessment Notice for Being Issued Beyond Limitation Period
FMV Claim Rejected Because No Error Shown in Valuation Methodology
Section 270A Penalty Quashed as Income Was Fully Disclosed but Taxed Under Wrong Head
Proviso to Section 2(15) Inapplicable to Solar Energy Promotion Activities: ITAT Delhi
Section 263 Revision Upheld as AO Taxed Only TDS Credit Instead of Undisclosed Commission
PCIT Cannot Invoke Section 263 When AO Took a Plausible View After Verification of Goodwill Claim
Transfer Pricing on Power Supply Must Use Gross Electricity Tariff, Not Base Rate: ITAT Hyderabad
Section 263 Revision Quashed for Substituting PCIT’s Opinion Over AO’s Due Inquiry
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.
