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.
Penalty u/s. 271E in absence of any repayment of loan not leviable: ITAT Kolkata
Notice u/s. 153C beyond six years prior to relevant searched A.Y. is non-jurisdictional
Addition in assessment u/s. 153C in unabated years without incriminating material not sustainable
Delay of 244 days due to genuine hardship faced by assessee condonable: ITAT Ahmedabad
AO cannot assume jurisdiction u/s 153C in absence of incriminating material found during search
AO cannot take different way of assessing income if mode of income is identical to subsequent years
Entertaining claim of deduction otherwise than a revised return not permissible: ITAT Chennai
Depreciation u/s. 32 not admissible as usage of car for business purpose not proved: ITAT Mumbai
TNMM appropriate method for determining Arm’s Length Price of management fees
Addition towards capital gain not sustained as assessee’s involvement in price rigging not proved
Denial of exemption u/s. 11 by CPC in rectification petition not justified: ITAT Ahmedabad
Singularly dismissal of each piece of evidence by CIT(A) not justified hence matter restored
Trust cannot be denied deductions for clerical errors in Return filing: ITAT Delhi
Order passed by CIT(A) without considering submission not sustainable: ITAT Ahmedabad
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.
