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.
Quantum-Pending – Bona Fide Belief Saves Assessee from Section 271B Penalty
Reopening Based Only on Change of Opinion Is Not Permissible: ITAT Chennai
Section 153 Overrides Section 144C – Time-Barred Order Quashed
Addition Upheld for Books Rejection but Arbitrary Net profit Estimation Deleted
Rule 46A Violated: Rs. 20 Cr Loan Additions Sent Back for Inquiry
ITAT Dismisses Revenue Appeal on 110 Cr Current Liabilities Dispute
Mechanical u/s 153D Approval Invalidates u/s 153C Assessment: ITAT Quashes Entire Proceedings
Tribunal Allows Appeal After Finding Delay Not a Valid Ground for Dismissal by CIT(A)
Cash Deposit Addition Sent Back for Fresh Review Due to New Evidence
Books Cannot Be Rejected Without Specific Defects: ITAT Chandigarh
Section 263 Checkmated – ITAT Says PCIT Cannot Reopen Issues Already Before CIT(A)
Reassessment Quashed for Issuing Section 148 Notice Through Wrong Authority
15% ‘Misdirected’ Discount on NAV Shares, Rs. 8.70 Cr Addition Deleted
Reassessment Quashed for Being Passed on a Struck-Off Company
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.
