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.
Amount gifted by brother cannot be treated as unexplained: ITAT Chennai
Charitable Trust Registration Cannot Be Denied for Infrastructure Spending
AO Cannot Go Beyond Limited Scrutiny Scope Without Mandatory Approval
No Notional Rent Addition If Property Earlier Let Out but Vacant During Year
Delay of 373 days in filing appeal condoned as reasonable cause shown
Penalty u/s 271D Unsustainable if Assessment Itself is Invalid: ITAT Pune
Compensation on Compulsory Acquisition of Land Held as Stock-in-Trade Exempt from Tax
Revised CBDT Exceptions for Low Tax Effect Appeals Retrospectively Applicable
Rectification u/s 154 Disallowing Employees’ PF/ESIC Without Notice Unsustainable
Penalty u/s. 271B not leviable as there is no need to maintain books u/s. 44AD
PCIT Cannot Revise u/s 263 Where AO Made Due Enquiry on Demonetisation Cash Deposits
Order sent by department went to spam folder is not effective service of order
Notice u/s 148 Invalid When Based on Third-Party Search – Section 153C Applies
Denial of TDS credit merely due to non-reflection in Form 26AS not justified
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.
