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.
Addition Remanded as New Evidence Admitted Under Rule 29
Reassessment Quashed for Missing 143(2) Notice and Ignoring Valid Return
PAN Mismatch Triggers Reassessment Remand for Import Verification
Reassessment Quashed Due to Mismatch Between 148A(b) Notice and 148A(d) Order
Disallowance Based on Wrong Person’s Statement Cannot Stand: Delhi ITAT
Borrowed Satisfaction & Zero Independent Enquiry: ITAT Delhi Sets Aside Reassessment
ction 194H Not Applicable to Prepaid SIM/Recharge Discounts: ITAT Delhi
Assessments Quashed as Blank Letterheads Cannot Form Evidence: ITAT Delhi
Tribunal Affirms Set-Off of Lower of Book Loss or Unabsorbed Depreciation Under 115JB
Reopening Quashed for Lack of Disclosure Failure
Cash Withdrawals Cover Deposits; No Mapping Needed & CIT(A) Cannot Enhance Without Notice
Delhi ITAT Holds Sec.50C Inapplicable to Buyer; Repayment of Loans Quells Sec.68 Doubts—Additions Deleted
Preponderance of Probability Not Enough—Share Transactions Genuine, Section 68 Addition Deleted
Suspicion Not Evidence: ITAT Strikes Down Addition Based on “Average Cash Deposit” 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.
