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.
CIT(A) Should Adjudicate Grounds Raised in Ex-Parte Order: ITAT Kolkata
Increased income on account of voluntary TPA would be eligible for claiming deduction u/s 10AA – ITAT
No denial of registration u/s 12AB based on potential commercial activity in the future
No addition for LTCG as property transfer u/s 2(47) required verification of buyer possession and receipt of consideration
Addition on grounds not forming part of reasons recorded for reopening of assessment not tenable
Addition set aside as construction expense inadvertently mentioned as commission expense
Loan taken and repaid through banking channels cannot be added u/s. 68: ITAT Ahmedabad
Addition towards unexplained cash deposits deleted as it is part of business turnover
Relief to assessee on interest expenses addition and partial relief for household expenses disallowance
Invocation of revision proceedings after approval of resolution plan not justified: ITAT Ahmedabad
Order set aside as satisfaction note was recorded without application of mind: ITAT Delhi
Both the parties agreed to treat the addition as business receipts: ITAT directed AO to assess profit @ 8%
Addition towards non-genuine purchases deleted as all necessary documents submitted
Construction of new residential house to its existing residence qualifies for deduction u/s. 54F
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.
