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 additions can be made without incriminating material in cases of completed assessments
Matter of addition u/s. 69A remanded as documents not produced before lower authorities
Disallowance u/s. 36(1)(va) be reconsidered in light of Supreme Court judgement in Checkmate Services
No addition for Gupt Daan’ – unexplained cash found in Religious Trust Lockers
Addition u/s. 68 deleted as evidences demonstrated cash deposits were through agricultural income
Non-granting of opportunity of being heard is against principle of natural justice
Addition u/s. 68 deleted as nature and source of credit explained: ITAT Surat
Interest on compensation taxable under income from other sources: ITAT Delhi
Reassessment beyond 3 years for escaped income less than 50 Lacs impermissible: ITAT Mumbai
Penalty u/s 271(1)(b) or 272A(1)(d) for initial AY was upheld and for remaining six AY’s was deleted
Non-granting of accumulation of income u/s. 11(2) unsustainable since delay in Form 10 condoned
Tax effect is less than 60 Lakh in appeal by revenue: ITAT held not maintainable
Non-mentioning of charge or non striking of irrelevant clauses in the notice-ITAT held penalty notices ambiguous and vague
Cash received from agricultural income deposited during demonetization-ITAT deleted addition
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.
