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.
ITAT Delhi Directs AO to Apply Peak Credit Theory for Cash Deposits
ITAT Remands Reassessment Dispute for Fresh Opportunity, Cost Imposed
PCIT Cannot Invoke Section 263 on Presumed Commission Without Evidence
Late Form 10B Filing Doesn’t Deny Section 11 Exemption: ITAT Dehradun
Royalty income, uncertain in collection, cannot be taxed merely due to TDS deduction
CIT(A) should have admitted alternate claim of Section 54 Exemption: ITAT Delhi
Correct Appellate Forum for Remand-Based Assessment Orders is CIT(A) not ITAT
Cash deposits in bank passbook not “credits in books” under Section 68: ITAT Raipur
Mere Non-Production of Investor Directors Doesn’t Disprove Company Identity – Section 68 Addition for Share application deleted
Section 54F Exemption Allowed Despite Non-Deposit in CGAS if Funds Utilized in Time
Headcount a Valid Basis for Shared Cost Allocation: ITAT Mumbai
Retrospective Cancellation of Registration u/s 10(23C)(vi) was Invalid: ITAT Indore
Section 80IA(10) Inapplicable: Pre-condition of Arrangement Not Met – ITAT Mumbai
Revision u/s 263 Quashed: No Error or Revenue Prejudice Demonstrated
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.
