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.

Sales Incentives to Retailers by Agent Not “Commission” U/S 194H: ITAT Hyderabad

Application for Registration U/S 12AB Restored: Defects in Form 10AB Held Curable

Penalty U/S 271AA for Non-Reporting in Form 3CEB Set Aside Due to Reasonable Cause

CIT(E) to Verify only Genuineness & Compliance for 80G Approval: ITAT Bangalore

Scope of Section 80G Approval Limited to verifying Activity Genuineness & Compliance

Aggregate annual receipts below specified limit hence exemption u/s. 10(23C)(iiiad) cannot be denied for belated return

Fling of form 10B before assessment proceedings is sufficient: Exemption u/s. 11 granted

Partner’s Withdrawal from Firm Not Deemed Dividend U/S 2(22)(e): ITAT Delhi

Addition u/s. 43CA unwarranted as amendment providing tolerance band of 10% is retrospective in nature

ITAT Sets Aside NFAC’s Duplicate Appellate Order Issued Due to Miscommunication

Section 80-IC Deduction on Eligible Unit’s Profit only, No Set-Off of Other Losses: ITAT Mumbai

Commercial Decisions Prevail Over Income Tax Department’s View: ITAT Mumbai

ITAT Kolkata dismisses Revenue’s Appeal on Education Cess as Infructuous

ITAT Chennai Grants Another Opportunity to Substantiate Cost of Improvement Claim
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.
