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.
Hire Charges of vessel did not constitute ‘Royalty’ under India-Singapore DTAA as it was business income
Deduction u/s. 37 for written-off of non-recoverable advances to employee allowed: ITAT Ahmedabad
Sale Value on date of agreement date to be considered u/s 50C (1st proviso): ITAT
Cash payment towards credit card purchases without explaining source of money added u/s. 69A
ITAT Remands Case Over Tax Auditor’s Error in EPF Contribution Due Dates
ITAT Delhi Allows Set-Off of Accumulated Deficit Against Current Year Surplus
ITAT Refers AO to Examine Section 2(15) Allowability in Light of SC Decision
No proper service and opportunity before CIT (A): ITAT remand matter to CIT (A)
Revision u/s. 263 quashed as enquiry already conducted during assessment: ITAT Ahmedabad
Interest from investment with co-operative society engaged in banking business deductible u/s. 80P(2)(d)
Power to Assess Block Period of 10 Years Not Applicable for Searches Before 1-4-2017
No addition of Rs. 179 Cr as share of profit from LLP was exempt in hands of assessee-partner
Addition towards entire bogus purchases not justified only gross profit to be considered
Entire cash deposits during demonetization cannot be considered as unexplained, 20% Addition Upheld
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.
