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.
No Section 54F Deduction on LTCG Without Proof of House Construction: ITAT Pune
Minor procedural lapses should not lead to denial of Section 12AB registration: ITAT Nagpur
No Suo Moto Section 154 Rectification by CPC Without Hearing: ITAT Cochin
Person staying abroad in search of employment for more than 182 days is non-resident
No addition for Cash Deposits from Prior Bank Withdrawals: ITAT Cochin
Reassessment Under Section 147 Invalid When Based on Search Findings
Mechanical Approval with Vague and Scanty Reasons is invalid: ITAT Kolkata
Failure to participate in appellate proceeding due to justifiable reasons: Matter restored
Revision u/s. 263 not tenable when AO has taken plausible view: ITAT Delhi
Rejection of application for registration u/s. 10(23C) for acts not yet undertaken is not justifiable
CIT(A) cannot vacate addition based on additional evidence without confronting AO
Sec. 115BBE special rates not applied to income surrendered during survey
Re-assessment notice u/s. 148 sent to unrelated e-mail address is invalid service of notice
Set off of unabsorbed depreciation against short term capital gains allowed
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.
