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.
Real Estate Income Issue Remanded as Section 44AD Claim Unaddressed: ITAT Nagpur
Disallowance Upheld Due to AO’s Satisfaction: ITAT Confirms Rule 8D Application
1,370-Day Delay Not Condoned; Reliance on Consultant Not Sufficient Cause: ITAT Mumbai
Section 263 Not Invocable When AO Takes a Plausible View After Inquiry: ITAT Mumbai
Section 87A Rebate Applicable on capital gains taxed at special rates: ITAT Chennai
VAT input credit shown only in the balance sheet cannot be taxed as income: ITAT Mumbai
Section 271(1)(c) Penalty Invalid Where Income is Determined on Presumptive Basis: ITAT Mumbai
Only 30% Disallowance Permissible Under Amended Section 40(a)(ia) for non deduction of TDS
Expense Disallowance Reduced to 10% of Turnover Due to High Estimation
PCIT Cannot Order Roving Enquiries Without Proving AO’s View Was Erroneous: ITAT Quashes 263 Order
Asset received for testing purpose not taxable u/s. 28(iv) as there is no benefit on use of such asset
Addition set aside as Percentage of Completion Method on real estate accounting duly followed ICAI guidelines
CIT(A) Ignored Evidence on Record – Non-Speaking Order Set Aside
Beyond the Deadline: Reassessment Quashed Following SC’s Rajeev Bansal Ruling
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.
