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 addition of Rs.10 Crore u/s 271(1)(C) without specification of concealment or inaccurate particulars in SCN
Addition u/s. 28(iv) towards import of assets free of cost not justified since no benefit derived
Penalty u/s. 271(1)(c) not leviable in case of debatable issue: ITAT Ahmedabad
Deduction under other provisions will be restricted when profit already granted deduction u/s. 80-IA
Penalty u/s. 271(1)(c)/ 271AAB imposable even on voluntary disclosure of income: ITAT Pune
Cost imposed on assessee due to non-compliance with opportunities granted by CIT(A)
Matter remanded as due to death of assessee no one responded during assessment proceeding
Matter remitted as voluminous documents submitted during hearing before ITAT
Disallowance u/s. 36(1)(va) justified since employee’s contribution deposited after due date: ITAT Surat
Dismissal of appeal for non-payment of advance tax not justified since there is no admitted income: ITAT Agra
Addition u/s. 69C treating agricultural expense met from undisclosed income not justified
Registration to trust u/s. 12AB granted as exemption u/s. 11 not claimed: ITAT Ahmedabad
Section 271AAB Penalty Proceedings Void as Addition Remanded: ITAT Delhi
Delhi Bench Lacks Jurisdiction as AO Was in Kolkata: ITAT Delhi
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.
