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.
Penalty towards breach of contract cannot be disallowed under Explanation to Section 37(1)
Reassessment Notice Quashed for Lack of Proper Sanction under Section 151
ITAT Delhi Quashes Reopening Based on Bogus Purchases for Being Time-Barred
Notice u/s. 143(2) issued by non-jurisdictional officer is unwarranted: ITAT Delhi
Addition towards unsecured loan sustained as three ingredients u/s. 68 not established
AO Cannot Reopen Assessment U/s. 147 Before 143(2) Period Expires: ITAT Mumbai
Notice issued within time but Served After Limitation Period Voids Reopening: ITAT Kolkata
CIT(A) Cannot Delete Loan Additions Without Allowing AO to Verify Additional Evidence
Premature or Time-Barred Section 143(2) Notices Invalidate Assessment: ITAT Mumbai
No One-to-One Matching Needed for Bank Deposits When Sources Are Verified – Adhoc Cash Deposit Addition deleted
Entire Forex Turnover Cannot Be Taxed Without Verification: ITAT Mumbai
ITAT Upholds Deletion of Bogus F&O Loss Additions; Post-Search Reports Cannot Justify 153A
80G Cannot Be Denied Merely Because One Object Seems Religious – ITAT Says Check 5% Rule & Facts Properly
Section 10(34)/(35) Exemption Allowed Despite Sec. 11 Denial: ITAT Mumbai
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.
