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.
Section 249(4)(b) mandates that appeal not to be admitted unless advance tax is paid: ITAT Ahmedabad
Grant-in-aid incurred wholly and exclusively for business is deductible: ITAT Delhi
Addition u/s 41(1) Upheld as Liability Ceased When Amount Written Off by Borrower
Additions on grounds not part of reasons recorded for reopening assessment is unsustainable
Reopening assessment u/s. 147 void-ab-initio as issue already dealt in original assessment
Interest received from co-operative bank deductible u/s. 80P: ITAT Ahmedabad
Addition set aside as active involvement in price manipulation of scrip not demonstrated
Alleged accommodation entries not entered by assessee hence revenue’s appeal dismissed
ITAT Ahmedabad Partially Upholds Unexplained Investment Addition
Additions towards penny stock based on concept of human probabilities not justified: ITAT Delhi
No section 68 addition merely for trading in penny stock: ITAT Mumbai
ITAT Dismisses Revenue’s Appeal Due to Tax Effect Below Rs. 60 Lakhs as per CBDT Guidelines
ITAT Restores 80G(5) Approval Application for Reconsideration After Circular No. 7/2024
AO Directed to Grant Fair Hearing & Pass Reasoned Order on All Evidence including additional documents
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.
