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.
No Section 194-IA TDS Needed as Payment to Each Co-Owner Below ₹50 Lakh, So 234E Levy Set Aside
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
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.
