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.
Donations to building fund Taxable in Absence of Section 12AA registration: Cochin ITAT
Date of allotment letter to be considered for holding period of property: ITAT Mumbai
Matching Revenue Not a Precondition for Business Expense Claim: ITAT Mumbai
Application of cash received from unrecorded cash sales needs verification hence matter restored
Share Application Money from Existing Shareholders, Later Converted to Shares, Is a Capital Receipt
Section 40(a)(ia) disallowance Invalid If Payee Declared Income; Form 26A Not Applicable Pre-2012
No Section 270A Penalty for Delay in Filing Form 67 if no Misreporting of Income
Interest on Enhanced agricultural Land acquisition Compensation Under Section 28 is Tax-Free
ITAT Bangalore Quashes Reassessment Over Procedural Flaws in New Framework
Section 115BAC Benefits Allowed Despite Delay in Filing Form 10IE if Filed with Return
Profit estimation by AO cannot be arbitrary or without any basis
ITAT Allahabad Allows Withdrawal of Penalty Appeal Due to Vivad Se Vishwas Settlement
ITAT Remands Case for AO’s Failure to Consider Cash Withdrawals, Rule 6DD, Agri Income
No Penalty for Audit Delay Due to Partner Death: ITAT Cochin
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.
