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.
ITAT Mumbai Deletes Section 41(1) Addition Where Liability Not Ceased
Reopening u/s. 148 beyond 3 years based on approval u/s. 151 from Pr. CIT is invalid
House Property Tax Relief Granted on Rental Income Due to Consistency Rule
AY 2015-16 Reopening Invalid Because TOLA Benefit Not Available
Strict Compliance Rule Reiterated: Section 13A Is Not Automatic Exemption
Wrong Sanction, Dead Reopening: Delhi ITAT Quashes 148A(d) Order for AY 2017-18
No Search Evidence, No 153A Jurisdiction: ₹6.11 Lakh Addition Deleted
Income from Accommodation Entries Restricted to 8% on Estimation Basis
Hasty Cash-Deposit Additions Set Aside: ITAT Restores Matter to AO for Fresh Hearing
Surplus from Educational Activities Doesn’t Convert Trust into Business
Gift Deed for ₹26.36 Lakh Cash Gift Admitted at ITAT Stage in Interest of Justice
Treating outstanding sub-contract expense as unexplained u/s. 68 without specific reason is not tenable
Estimation of Net Profit Mandatory Once Books Are Rejected
Notional Interest on Interest-Free Advances Rejected Under Real Income Theory
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.
