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.
Wrong PAN Cannot Make One Taxpayer Liable for Another’s Income: Delhi ITAT
Assessment Cannot Survive After Foundational Section 153C Notice Is Quashed: Delhi ITAT
Delhi ITAT Quashes Reassessment for PCIT Approval Instead of PCCIT under Section 151
Section 153C Limitation Starts When Seized Material Reaches Other Person’s AO: Delhi ITAT
ITAT Pune condones delay and remands appeal to CIT(A) for fresh adjudication
Reassessment Cannot Shift From Cash Credits to Estimated Commission: ITAT Delhi
Third-Party Opening Balance Cannot Become Current-Year Income: ITAT Delhi
New Section 149 Cannot Revive Assessment Already Time-Barred: ITAT Delhi
Delhi ITAT Dismisses Revenue Appeal as AY 2010-11 Falls Outside Section 153C
ITAT Condones 163-Day Delay and Remands Section 69A Assessment for Fresh Adjudication
153C Notice Quashed as Deemed Search Date Fell After Cut-off: Delhi ITAT
Delayed Transfer of Seized Material Invalidates Seven Section 153C Assessments: ITAT Delhi
Form 26A Protection Requires Fresh Examination of NOIDA Lease Rent: ITAT Delhi
Contractor Non-Compliance Cannot Justify Arbitrary 30% Expense Disallowance: ITAT Delhi
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.
