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.
Section 153A Additions for Accommodation Entries Invalid Without Incriminating Material
Mechanical Section 153D Approval: ITAT Delhi Quashes Assessment
Orders to Non-Existent Entities Void; Draft Assessment Order must for Section 144C
Section 54F Deduction Allowed to Son for Purchasing Two Properties from Inherited Assets
GST not includible in Gross Receipts for Income Computation U/S 44BB: ITAT Mumbai
Section 115JB of Income Tax Not Applicable to Banking Companies: ITAT Bangalore
AO Lacks Authority to Deny Section 11 Exemption After Granting Section 12AA Registration
No Addition u/s 153A without incriminating material found during search – Statements of third parties not sufficient: ITAT Delhi
No requirement under law for registration of knowhow to claim depreciation
Quantifying Escaped Income Mandatory at Reason-Recording Stage: ITAT Delhi
Planning, HR, Legal & IT Support Not Taxable as FTS Under India-USA DTAA, Citing ‘Make Available’ Test
Section 153D Approval Must Be Year-Specific, Independent & Non-Mechanical: Delhi ITAT
ITAT Delhi allows lease equalization and business loss write-offs
Reopening u/s. 148 quashed as reasons recorded found to be invalid: ITAT Chandigarh
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.
