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.

Appeals Restored After Delay Condoned Due to Consultant Lapse

No Independent Enquiry, No Addition: ITAT Sets Aside ₹5.50 Lakh u/s 69A

VSV Form-3 Without Payment Doesn’t Bar Appeal: ITAT Mumbai Deletes ₹7.65 Lakh Demonetisation Addition

Statutory Appeals Demand Merit Review: ITAT Corrects NFAC Approach

NFAC Can’t Summarily Dismiss Without Merits: ₹5.71 Crore Assessment Sent Back for Fresh Appeal

Section 263 Quashed: CIT Cannot Revisit Issues Already Examined by AO

Appeal Delay Condoned Because Police Proceedings Are a Valid Reason for delay

Bad Debt Write-Off Not an ‘Incorrect Claim’ for Section 143(1) Adjustment

Chronic Delay Condoned with Cost: Appeals Revived & Remanded for Decision on Merits

Presumptive Taxation Applied Because Business Receipts Can’t Be Fully Treated as Unexplained

Cash Deposits Can’t Be Treated as Unexplained Without Rejecting Books

893-Day Delay Condoned; Cash Deposits Can’t Be Split Arbitrarily – Profit Estimated at 6%

Addition Remanded Due to Lack of Proper Opportunity

Reopening Quashed Due to Total Non-Application of Mind
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.
