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.
Religious Wording Alone Doesn’t Make a Trust Religious; 5% Tolerance Limit Must Be Verified
CPC Can’t Deny 80IE Deduction Without Intimation; Late Form 10CCB Filing Before Assessment Held Valid
CPC Cannot Deny Section 115BAB Tax Rate Without Hearing: ITAT Ahmedabad
Provision for Salary Arrears Held Allowable When Made Pursuant to Court Order: ITAT Guwahati
Commission from Marketing Members’ Produce Eligible for 80P Deduction: ITAT Delhi
Section 69A/69B: Excel noting retracted statements cannot justify additions – ITAT Mumbai
Cash Deposits for Clients Not Assessee’s Own Funds: Section 69A Inapplicable
No Section 271(1)(c) Penalty on Estimated Presumptive Additions
ITAT Deletes LTCG Addition as “Human Probability” Can’t Replace Evidence
Reassessment Quashed for Addition Based on Retracted Search Statements & missing DIN
NFAC Order Set Aside for Ignoring Written Submissions & Failure to Record Reasons
No Second Guessing AO’s Judgment – ITAT Nullifies PCIT’s 263 Revision as Overreach
PCIT’s 263 Revision Quashed – AO’s Enquiry on Goodwill, Warranty & CSR Found Proper
Non-Compliance with Earlier ITAT Directions – Matter Remanded Again to AO for Verification of Deductees
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.
