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.
Revision u/s. 263 not justifiable as AO took most plausible view
Even idle business needs guards – Tribunal permits security expense though no turnover
ITAT Delhi remands ₹16.10 Cr unsecured – loan issue for verification; consequential interest disallowance also to be re-examined – CIT(A) erred in bypassing remand report
Shuttering is a plant, not a temporary erection – 100% claim disallowed – CIT(A)’s liberal view reversed – ITAT restores AO’s 15%
Tribunal upheld deletion of disallowance u/s 80-IA on amalgamated units and capped sec. 14A disallowance at actual exempt income
ITAT Rajkot Upholds ₹3.99 Crore Addition u/s 56(2)(viib) – Rejects DCF Valuation as Defective & Unsubstantiated
ITAT Ranchi Quashes Section 263 Order – 80P Deduction Cannot Be Denied When AO Has Verified All Facts
ITAT Ahmedabad Deletes Agricultural Expense Addition-Estimation Based on Third-Party Case Held Arbitrary
ITAT Chennai Upholds 50% Disallowance of Agricultural Income; Unproved Claims Treated as Unexplained Credits
ITAT Chennai Strikes ₹1.86 Cr Loan Addition u/s 68, Sends Cash-Payments & TDS Disputes Back for Real-Check
Groundnuts Save the Day – Sale of Land Beyond 8 km from Municipality Held Agricultural- ITAT Chennai
ITAT Ahmedabad Deletes Disallowances on Commission & Job Work- Genuine Business Expenditure Proven with TDS Compliance
Delay in Filing Form 67 Not Fatal- Foreign Tax Credit Is a Substantive Right- Cannot Be Denied for Procedural Lapse- Form 67 Filing Directory, Not Mandator: ITAT Kolkata
You’re Still Taxed After You’re Gone- But Your Heir Only Pays What’s in the Cupboard
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.
