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.

IT Reassessment Notice Beyond TOLA’s Limitation Period Invalid: ITAT Mumbai

LTCG on Market Linked Debentures Taxable at 20% under Sec 112: ITAT Bangalore

Addition u/s. 68 restricted to 0.30% of total Circular Trading Transaction: ITAT Ahmedabad

Extraordinary event of demonetization to be considered while comparing cash sales during that period

Reassessment not Change of Opinion if original assessment not involve any formation of opinion

Deduction u/s 80P was allowable as amendment of Section 80AC was not retrospective in nature

TDS u/s. 195 not attracted on salary paid outside India towards staff hired outside India

Reassessment notice issued u/s. 148 beyond six years is time barred: ITAT Mumbai

No addition u/s 69B as seized quantity of jewellery was under the Limit prescribed by Circular No. 1916

ITAT Restores Appeal as Delay by Salaried Assessee Was Properly Explained

No Section 40a(ia) disallowance for non-deduction of TDS if recipient already paid the taxes

Penalty u/s. 271D deleted as cash payment made at one go before sub-registrar: ITAT Amritsar

Tax Dept cannot take a Different View in subsequent years without providing valid reasons

ITAT Chennai Sets Aside Section 80G Registration Rejection, Cites Short Notice
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.
