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.
Addition based on non-service of notices set aside – Mumbai ITAT accepts source of property funds
Cash admitted in search but not recorded in books is undisclosed income: ITAT Bangalore
ITAT Delhi quashes reassessment for non-disposal of objections prior to assessment
Undated Reasons & Absence of Section 151 Sanction: Delhi ITAT Quashes Reopening
Mere time gap between withdrawal & deposit can’t justify section 69 addition: Chennai ITAT
Addition merely based on difference in Form 26AS and sales disclosed in P&L not sustainable
Application for registration u/s. 12AB restored to CIT(E) as discrepancies are curable in nature
Addition based on loose paper without corroborative material not sustainable
Exemption u/s. 10(23C)(v) granted as Form No. 10BB filed before completion of assessment proceeding
Option money is capital receipt: ITAT Delhi
ITAT Bangalore quashes Section 263 Order on Section 54F Deduction
Disallowances Under Section 40A(2)(b) Unjustified as AO Failed to Prove Excessive Payments to Related Parties
ITAT Mumbai Voids Reassessment, Deletes Section 56(2)(viia) Addition
Benefit of section 50B granted as conditions of slump sale satisfied: 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.
