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.
Section 14A Amendment in 2022 Prospective – No Disallowance if No Exempt Income: ITAT Kolkata
Reassessment notice Against Non-Existent Entity After Amalgamation is invalid
ITAT Accepts Consultant’s Advice & relocation as Reasonable Cause for Delay in Appeal
Mechanical Approval & Loose Papers Can’t Justify Additions – ITAT Delhi Deletes All Additions
Software & Consultancy Expenses Held Revenue & PF Delay Due to Sunday Accepted as Valid: ITAT Ahmedabad
ITAT Mumbai Deletes ₹34.65 Cr Loan Addition: Source-of-Source Not Applicable Before AY 2013-14
Reassessment Based on Change of Opinion Invalid – ITAT Delhi Quashes Section 147 Action
Reassessment Quashed for Invalid Approval Beyond 4 Years from PCIT
Penalty Time-Barred When AO’s Satisfaction Recorded Before Notice: ITAT Chennai
Reassessment invalid as based on ‘reasons to suspect’ rather than ‘reason to believe’
Rectification u/s 154 on Dropped Reopening Held Invalid – ITAT Delhi Quashes ₹3.56 Cr Addition
Processing Fee is Interest, Not FTS – ITAT Delhi Follows Earlier Year decision
Software Cost Cross-Charge Not FIS/Royalty – ITAT Delhi Follows Earlier Year in SNC Lavalin Case
Cash Deposit Addition Scaled Down to 5% – ITAT Delhi Upholds CIT(A)’s Estimate
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.
