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.
TDS Credit Cannot Be Denied Merely Because Income Is Taxed in Sister Concern
Satellite Transponder Fees Not Taxable as Royalty Under DTAA Due to Treaty Protection
Late Fee Under Section 234E Quashed Due to Pre-2015 Period
Depreciation Disallowance Deleted as Subsidy Was Capital in Nature
Assessment Quashed Due to Mechanical Section 153D Approval
Addition Set Aside Due to Denial of Video Conference Hearing
Depreciation Disallowance Quashed Due to Lack of Incriminating Material
No 271AAB Penalty for Book-Based Disallowances Without Search Incriminating Material
Whatsapp Chats Insufficient for Section 69A Addition Without Proof of Receipt: ITAT Delhi
No Deduction Claimed, No Scope for CPC Adjustment
Cash Payment Disallowance Rejected Due to Valid 40A(3) Relief
Revenue Appeal Dismissed Due to Wrong Forum Selection
Section 148 Notice Invalid Because PCCIT Approval Was Mandatory
Section 263 Invoked for Failure to Verify Source of Cash Deposits
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.
