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.
Addition of recorded cash sales by treating it as unexplained cash deposits not justified
Share Application Money Cannot Be Deemed Unexplained Income Without Substantive Evidence
Co-op Bank is entitled to get deduction for Depreciation on AFS Investments
Section 69A not invocable when cash sourced out of recorded debtors: ITAT Chennai
Interest Income from employee loans was to be treated as Business Income not Income from Other Sources
Addition u/s. 2(22)(e) untenable as trade advances cannot be characterized as loans or advance
Addition for capital contribution from partners not sustained as identity of partners and genuineness of transaction established
Issue of reopening notice u/s. 148 by ACIT-Jaipur illegal as jurisdiction lies with ITO-Delhi
Reopening assessment without controverting explanation of assessee is bad-in-law: ITAT Kolkata
Section 292C’s presumption applies only to person from whom documents seized
Mere ‘Managing Director’ designation not establishes Employment Relationship
Section 10AA deduction Cannot Be Denied for Late Return in Absence of Explicit Filing Requirement
Lower Tax Rate Cannot Be Denied for Delay in Filing Form 10IC: ITAT Ahmedabad
Dismissal of appeal merely on account of non-prosecution not justified: ITAT Raipur
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.
