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.

Purchase of four shops and one room doesn’t qualify for exemption u/s. 54: ITAT Agra

Exemption u/s. 11 admissible to pending assessments post registration u/s. 12AA

Addition u/s. 68 deleted as source of funds proved: ITAT Delhi
![Set off of short term capital loss [STT paid] is allowed against STCG [STT not paid]](https://taxguru.in/wp-content/uploads/2021/09/ITAT-Mumbai.jpg)
Set off of short term capital loss [STT paid] is allowed against STCG [STT not paid]

ITAT Condones Appeal Delay Due to COVID-19 and CA’s Preoccupation

Dividend Distribution Tax not chargeable on dividend paid to International Finance Corporation

Addition in hands of one partner invoking section 69A not justified as seized cash belongs to firm

Transfer pricing adjustment by applying Bright Line Test not permissible: ITAT Delhi

Income from simulator training to FSTC Dubai was not taxable in India as FTS

Addition towards bogus sales commission upheld due to absence of plausible explanation

Delay of few seconds in filing ITR due to technical glitch is condonable

Appeals Dismissed as Directors Lack Authority to Sign Appeals Post-Liquidation: ITAT Bangalore

Section 40A(3) cannot be invoked as income estimated based on gross profit rate

Surcharge not leviable as slab rates of Private Discretionary Trust is below Rs. 50 Lakhs: 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.
