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.
Appeal filed after 1350 days without reasonable cause not condoned: ITAT Ahmedabad
Revision u/s. 263 justified as AO granted relief without adequate inquiry into claim: ITAT Mumbai
Stock purchased through proper platform, genuineness can not be doubted without evidence-ITAT Mumbai
Approval u/s 153D is mandatory, even if it is second round assessment: ITAT Delhi
Contribution to Approved Superannuation Fund Deductible if not exceeds Prescribed Limit: ITAT Kolkata
Agricultural Land Purchased per MOA Objects Treated as Business Income: ITAT Mumbai
Reassessment of Alleged Bogus LTCG/STCG Remitted for Source Investigation
Section 69C Addition: Case remanded due to a violation of natural justice caused by unfair deadline
Matter remanded to CIT(A) as new evidences furnished for section 54f exemption
Disallowance u/s. 56(2)(viib) sustained due to wide fluctuation in value of share within same year
Denial of benefit u/s. 115BAC for delayed filing of form no. 10IE not justified
Deduction u/s. 37(1) allowable towards ESOP expense since it is not contingent or notional
Non-generation of income after setting up of business cannot be ground to disallow expense
Filing requirement of Form 10IC for benefit u/s. 115AAB becomes irrelevant in subsequent year
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.
