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.
Framing of assessment in the name of non-existing entity is void ab initio: ITAT Delhi
Receipts from sale of software license being business income is not taxable in India: ITAT Delhi
Treating entire cash deposits as unexplained money unjustified: ITAT Hyderabad
Additions u/s. 68 in hands of company set aside no additions made in hands of investors: ITAT Ahmedabad
Assessment u/s. 143(3) based on material searched at third party untenable in law: ITAT Delhi
Completion of construction not required for claiming benefit u/s. 54: ITAT Bangalore
Burden cannot be shifted on assessee when nothing contrary found in search operation: ITAT Bangalore
Disallowance of amount of employees’ share to ESI and PF after due date justifiable: ITAT Bangalore
Contribution to EPF/ESI beyond due date of respective Act duly disallowed: ITAT Jaipur
No Reassessment Without Concrete Evidence on Loan Sources
Delayed filing of appeal condoned as tax cannot be collected without authority of law
Rejection of books of accounts unjustified as no discrepancy pointed out: ITAT Ahmedabad
Interest earned from deposit of grant not includible if income is remitted back to government
GST amount do not form part of receipts for computation of income u/s. 44BB: ITAT Mumbai
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.
