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.
Initial Onus Discharged, ₹71.23 Lakh Section 69A Burden Shifts to Revenue
Additions based on BUP IDs, internal identifiers and presumptive opening deposits are not sustainable
Documented Demat and Exchange Trades Defeat Section 68 Addition
Closing Stock Cannot Be Valued at Nil Because Suspension Is Not Seizure
Section 153A Mandated When Assessee’s Premises Are Searched
Access to Licensed Software Isn’t Royalty Because Only a Copyrighted Article Is Used
Charity Registration Denial Set Aside Due to Procedural Error, Not Merits
Reassessment Quashed for Escaped Income Below ₹50 Lakh Threshold
1918-Day Delay Condoned; No Penalty on Excess Section 54F/54B Claim
Technical Delay Can’t Defeat Substantive Justice: ITAT Pune
Seller’s Settlement Admission Can’t Implicate Buyer: On-Money Addition Deleted
Bona Fide Mutuality Claim Bars U/s 271(1)(c) Penalty on Bank Interest
Section 12AB Registration Can’t Be Cancelled for Procedural Lapses Alone
NFAC Can’t Dismiss Appeal for Non-Appearance Without Merits Adjudication: ITAT Pune
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.
