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 Addition Just for Representing Clients in Bogus Share Investigation as a CA

Ten-Year Section 153A Block to Be Counted from AY of Search Year, Not Before

Section 153C Notice Beyond Six-Year Block Period Held Invalid: ITAT Delhi

Section 153C Block Period to Be Counted from Date of Receipt of Seized Material, Not Search Date

₹1.48 Cr Jewellery Addition Deleted as Declared Holdings Exceeded Search Findings

No TDS Liability on Year-End Provisions Without Identified Payees: ITAT Mumbai

Capital Gains on Development Rights Taxable to Members, Not Society: ITAT Mumbai

ITAT Delhi Deletes Double Addition of ₹14.45 Crore Made by CPC

No Addition if Loan Identity & Creditworthiness Proven; Section 115BBE Applies Prospectively

Assessments Beyond Ten-Year Block Invalid Under Section 153C: ITAT Delhi

Addition u/s. 68 towards cash deposit during demonetization deleted since it was out of cash sales

Comparable controlled transaction not to be taken as comparable to benchmark international transaction

Activity of hostel/mess being part of main activity eligible for 15% standard exemption u/s. 11(1)(a)

Rebuttable Presumption under Section 292C Cannot Be Applied Mechanically: ITAT Delhi
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.
