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.

Demonetised Cash Deposit Addition on mere presumption not sustainable

Section 68 Unexplained Bank Deposit Additions: ITAT Orders Reassessment

ITAT Chennai Orders Reassessment of Income Sources Post-Cash Seizure during Vellore elections

Penalty Without Specifying Limb Under Section 271(1)(c) Quashed: ITAT Delhi

Section 115JB Inapplicable to corresponding new bank: ITAT Bangalore

Denial of Section 54F Deduction Due to Late Registration Date Is Unjustified

No section 271AAA penalty as additions were purely on estimate basis

Stamp duty value on date of agreement to be considered when date of agreement and registration is different

Completion of revisionary proceeding within short span of 12 days unjustified: Matter restored back

ITAT Delhi Quashes Section 271B Penalty: Clarifies Turnover for Commission Businesses

Proving debt become irrecoverable not required after 01.04.1989: ITAT Delhi

Addition merely on the basis of statement without corroborating material unsustainable: ITAT Delhi

Expense incurred by holding company on behalf of subsidiary company cannot be treated as deemed dividend

Interest on delayed payment of custom duty deductible u/s. 37: ITAT Bangalore
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.
