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.
Audit report filed belatedly: ITAT deleted penalty u/s 271B
Capital contribution was made by partners of the firm: ITAT deleted addition
Only Actual Income Earned from Bogus Sale & Purchase can be Taxed as Income
Impossible to mention registration u/s 12AB in ITR-7: ITAT remanded the matter to AO for considering registration u/s 12 A
Assessee did not appear despite service of notice: ITAT imposed cost of Rs. 5,000
Delay of 32 days was explained satisfactorily: ITAT remanded matter to CIT (A)
Inadequate enquiry not give any right to CIT to revise assessment order: ITAT Surat
Revision order u/s 263 was passed in name of deceased assessee: ITAT set-aside order
Mechanical Approval Under Section 153D Without entry in Order Sheet is Fatal
No additions could be made merely on basis of statement u/s 132(4) without incriminating evidence
No assessment u/s 153C as satisfaction note was not recorded for relevant search assessment years
No revision u/s 263 on the basis of “Borrowed Satisfaction”
E-Invoicing Software Solutions provided to Indian Company was taxable as “Fee For Technical Services” (FTS) u/s 5 (2)
Allowability of 50% of claimed indexed construction costs due to lack of sufficient evidence
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.
