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.
Partial Relief on Cash Deposits – ITAT Agra Accepts Loan Recovery & Past Savings as Explained Sources
Reassessment Notices beyond Limitation – ITAT Delhi Quashes Proceedings
FTC Cannot Be Denied If Form 67 Filed late but Before Assessment Completion
ITAT Deletes ₹2 Lakh Demonetisation Cash Addition Citing CBDT Instruction
Registration u/s. 12A r.w.s 12AB granted as genuineness of activity of trust established
Payment towards bandwidth services cannot be characterized as royalty under India-UAE DTAA
No addition u/s. 153A for unabated year be made without incriminating material
Lower of book loss or unabsorbed depreciation to be set off against book profits as per section 115JB
No deemed dividend addition u/s. 2(22)(e) as no loan advanced in current year
Charitable Exemption Upheld: AO Must Accept Valuer Report If DVO Reference Not Made
Section 271B Penalty Automatically Lapses When quantum assessment set aside
Addition u/s. 68 quashed as evidences establishing identity, creditworthiness and genuineness not invalidated
Interest Payable to Partners Is Year-End Liability, Not Restricted to Business Start Date
ITAT Remands Case to CIT(A) After Assessee Agrees to Cooperate
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.
