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.
Presumptions Rejected- Commercial Reality Wins- ITAT Deletes ₹6.9 Cr Additions, Allows Only ₹5.47 L
Foreign Agent Commission Not Taxable: ITAT Quashes 40(a)(i) Disallowance for Services Outside India
Beneficial Owner Wins! TDS Cannot Be Denied Due to PAN Mismatch After Rule 37BA Compliance
Demonetisation Cash Deposit Explained: Why Loan Withdrawals Prevailed Over AO’s Suspicion
Order Collapses as 148 Notice Not Issued by Faceless AO
Full Depreciation Victory: 100% Claim Allowed Because Seller Did Not Claim Prior Benefit
Suspicion Cannot Replace Evidence -69A Addition Deleted
Validity of Sec. 148 Notice Hinges on Dispatch Date – Matter Remanded for Verification as per Suman Jeet Agarwal
Procedural Mistake in Form 10AB Cannot Deny 80G Approval – ITAT Restores Application, Provisional 80G to Continue
Conditional Possession under JDA is NOT Transfer – Capital Gain Tax in AY 2016-17 Deleted; Taxable Only in AY 2019-20
Delhi ITAT Quashes 153C Notice: When Vague Satisfaction Note is Legally Insufficient
ITAT Quashes Search Assessment: Mechanical 153D Approval Lacked Application of Mind
ITAT Upholds Development Expenses: Why ‘Mitti Bharai’ is Not Exaggerated Deduction in LTCG
Demonetisation Cash Deposit Accepted for Petrol Pump Sales: Why ₹1.53 Cr Addition was Deleted
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.
