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.
Transfer of shares by one set of shareholders to another doesn’t give rise to any taxable event in hands of company
No applicability of Doctrine of Merger as Income retained by CPC was same as from Intimation u/s 143(1)(a)
Addition confirmed by CIT(A) by passing ex-parte order needs fresh consideration: ITAT Visakhapatnam
CIT(A) directed to condone delay as it is alleged that addition is based on incorrect reporting by auditor
Reversal of provision of inventory written off due to obsolescence allowed: ITAT Bangalore
Deemed rent u/s. 23(1)(a) not invocable as property leased out for continuous long period
Weighted deduction u/s. 35(2AB) allowed as amount from DSIR qualifies as soft loan: ITAT Vishakhapatnam
Source of capital investment explained hence addition u/s. 68 not sustained: ITAT Visakhapatnam
Non-admission of additional evidence by CIT(A) untenable: Matter remanded
Deduction u/s. 80-IA(4) allowed on interest from FDRs created as part of financial arrangement for infrastructure project
Addition u/s. 68 merely on the basis of investigation report not justified: ITAT Mumbai
Addition u/s. 68 based solely on statement provided by third party unwarranted: ITAT Mumbai
Cultivation & sale of white button mushroom is agricultural activity: ITAT Mumbai
Foreign Tax Credit eligible for taxes withheld in Japan: 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.
