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.
Section 13(1)(b) Cannot Be Applied at Trust Registration Stage: ITAT Ahmedabad
ITAT Orders Reconsideration of 80G Denial After 12AB Approval
Change of Opinion Not 263: PCIT’s Roving Enquiry Direction Held Illegal
Revision Fails: PCIT Cannot Invoke 263 Without Making the Very Enquiry He Says AO Missed
Appeal Rejected Due to 300-Day Delay: Tribunal Refuses to Entertain 80P Deduction Claim
Appeal Dismissed Because Assessee Opted for Fresh De-Novo Assessment Before AO
Under-Reporting Penalty- AO Didn’t Decide Form 68 in Time: ITAT Deletes 270A Penalty
Reassessment Quashed: Penny-Stock Gains Fully Disclosed, No Evidence of Bogus Deals
ITAT Hyderabad Deletes ₹17.55 Lakh Penalty: No Under-Reporting in Accepted 148 Return
Delhi ITAT Upholds TDS Demand on EDC Payments to HUDA: Section 194C Applicable
Addition Deleted as Books Cannot Be Rejected Without Specific Defects: ITAT Hyderabad
Reassessment Quashed for Being Time-Barred: ITAT Holds 148 Notice Beyond Six-Year Limit
Delhi ITAT Quashes Reopening Based on Mere Audit Objection: No New Material to Invoke Section 147
Limitation Starts From Service, Not From Convenience – CIT(A) Directed to Reconsider 42-Day Delay
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.
