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.
Donor Not Liable for Party’s Omission: Section 80GGC Deduction Allowed
Political Donation Deduction Allowed as Donor Proved Payment via Bank Channel
Demonetisation Cash Deposit Genuine: AO Cannot Reject Accepted Petrol Pump Sales
Failure to Follow Rule 46A Procedure Leads to Remand: Tribunal Allows Appeal for Statistical Purposes
143(1) Intimation Beyond 9-Month Limit Void – ITAT Quashes CPC’s Adjustment
Notice u/s 148 Issued Beyond ‘Surviving Time’ Quashed: ITAT Follows Rajeev Bansal (SC)
No Change in Shareholding: ITAT Delhi Allows Carry Forward of Losses
Delay of 563 Days in Appeal Condoned Due to Change in Management: ITAT Delhi
Payments under Regional Service Agreement Not Royalty – ITAT Mumbai Rules in Favour of BCD Travel (Singapore)
Anonymous Donations Exempt Because Trust Proven as Religious & Charitable: ITAT Kolkata
Penalty u/s 271AAB Deleted – ITAT Jaipur Rules Notice Defective & Income Not ‘Undisclosed’
AO’s Mechanical Satisfaction under Rule 8D Invalid – ITAT Deletes ₹3.65 Cr 14A Disallowance
TDS Demand Deleted: Section 194-I Prospective for NOIDA Lease Rent Payments
ITAT Kolkata Restores 12A Registration – Bengal Chamber of Commerce Recognised as Charitable Entity
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.
