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.
Unreal Interest Income Cannot Be Taxed – ITAT Delhi Deletes ₹3.60 Cr Addition
TDS Triggered Only on Crystallized Liability not on Estimates: ITAT Mumbai
Section 68/115BBE Not Applicable on Recorded Cash Sales – ITAT Deletes ₹7.04 Cr Addition
Under-reporting vs Misreporting Confusion Fatal to Section 270A Penalty: ITAT Delhi
ITAT Ahmedabad upholds PCIT’s Section 263 Action on Bogus donation racket
Cash Deposits from Son-in-Law’s NRE A/c during Demonetization – ITAT deleted Addition
ITAT Upholds 100-Bed Hospital Deduction u/s 35AD After Bed Strength Evidence
Director’s Statement Alone Insufficient to Levy Rs. 6 Crore Tax Addition: ITAT Ranchi
Procedural lapse in filing Form 26Q cannot justify a disallowance u/s 40(a)(ia)
Manual Form 10 Filing Before Due Date Valid: ITAT deletes Rs.25.5 lakh addition
ITAT Delhi Upholds External Development Charges Interest as Revenue Expense
Joint Property Bought by Husband, Entirely His Investment: ITAT Deletes Addition in Wife’s Hands
Revision action u/s. 263 cannot be taken as AO has applied his mind
Adhoc disallowance of expenses merely on the basis of suspicion is not tenable
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.
