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.
Issue of Section 80IA(4) Deduction for Sub-Contracted Project Profits Restored to AO
No reassessment on basis of invalid notice u/s 148, deleted additions of 6.93 Crores
No Due Date for Employee’s NPS Contribution under PFRDA Act: ITAT Ahmedabad
Incorrect ITR Entry Led to Disallowance: ITAT Remands Case for Fresh Adjudication
No section 68 addition on account of unaccounted cash receipts without corroborative evidences
Deduction u/s 80P was allowable on interest and dividend income earned from Cooperative Banks
No addition u/s 68 of ₹2.30 Crore as assessee had duly discharged burden of proof of share transactions
Cash deposit during demonetization accepted as per circular no. 3 of 2017: ITAT Surat
Ex-parte order confirming addition remanded back as major cash deposits were prior demonetization
No liability of TDS u/s 194 I if revenue was shared with Franchise without rendering of actual services
Disallowance of expense impermissible as it is not claimed in P&L: ITAT Surat
Non-payment of tax under Income Declaration Scheme cannot change character of income declared
Reassessment u/s. 147 not justified as reasons recorded is plagued with several defects: ITAT Delhi
CIT(A) Must Provide Reasoned Order and Fair Hearing: ITAT Jaipur
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.
