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.
Reassessment notice u/s. 148 quashed as approval prescribed under amended section 151 not obtained
High sales during demonetization cannot be reason to assume that sales were fictitious
Disallowance u/s. 56(2)(viib) unwarranted as creditworthiness cannot be doubted when share allotted to existing shareholder
Accepting additional evidence and granting relief u/s. 10(26AAA) by CIT(A) without hearing AO not justifiable
Without verification, documents signed by third party cannot be held to be colourable devise
Weighted deduction u/s. 35(1)(ii) disallowed as institution didn’t had valid registration
Assessee Not Liable for Non-Attendance of Summoned Parties: ITAT Mumbai
ITAT Bangalore Upholds TDS Claim by Single Heir on Joint Property Sale
IT Assessment Invalid Due to Absence of Transfer Order Under Section 127: ITAT Delhi
Addition by Lower Authority Demonstrates Lack of Care, Reassessment Unwarranted
Minor’s Income Clubbed in Mother’s Return Cannot Be Reassessed in Father’s Hands
Cash Deposits from Joint Bank Account Assessed to Primary Holder, Case Remanded for Verification
Loan Between Holding & Subsidiary Due to Commercial Expediency is Outside Deemed Dividend Scope
Voluntary donations received by registered trust are capital receipts: ITAT Ahmedabad
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.
