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.
Failure to Scrutinise Exempt LTCG from Penny Stock Justifies Section 263 Action: ITAT Surat
Cancellation of Trust 12A Registration Set Aside for Violation of Natural Justice
Charitable Status of Alumni Association Upheld as Education & Aid to Poor Were Core Objects
Cash Deposit Addition Deleted as Bank Withdrawals Explained Deposit Source: ITAT Kolkata
Section 80P(2)(d) Deduction Allowed on Interest from Co-operative Bank Deposits: ITAT Surat
LIBOR Rate more suitable for benchmarking loans/advances to associated enterprises in foreign currency
Delay of filing of appeal before CIT(A) not condoned as sufficient cause not shown
Survey Statements Alone Can’t Justify Bogus Purchase Additions
Concessional LTCG Rate for Non-Residents Overrides Higher TDS Demands
Rs. 113.46 Crore Section 68 Addition Fails Due to Jurisdictional Defect
Ancillary Software Services Protected Under DTAA as FTS Conditions Not Met
Search Assessment Limited as Bank Valuation Found Insufficient Evidence
Section 14A disallowance cannot be added back while computing book profits: ITAT Mumbai`
Failure to Follow 263 Directions Renders Assessment Unsustainable
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.
