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.
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
No Section 153A Additions if no Incriminating Material found during search: ITAT Jaipur
Section 68 Addition sustained as creditworthiness of lender not proved: ITAT Visakhapatnam
No addition for Bogus purchases if CESTAT ruled that purchases were not bogus
Deduction u/s. 80IA granted unit-wise without considering profit or loss of other eligible units: ITAT Ahmedabad
Interest on refund not hit by proviso to section 244A(1)(aa) of the Income Tax Act: ITAT Ahmedabad
Section 10(23C) Application Requires Re-examination Due to Lack of Material on Earlier Rejection: ITAT
Proportionate computation of capital gains related to stock-in-trade sold during relevant year on conversion of capital asset into stock-in-trade
Additions made as undisclosed foreign income and asset under BMA should not be repeated under Income Tax Act
Bank’s Claim for non- rural bad debt write off u/s 36(1)(vii) was allowable without adjusted against provisions for bad and doubtful debts.
Email Error Causes Non-Appearance before CIT(A): ITAT directs Fresh Adjudication
Revision order u/s. 263 sustained as assessment made without proper enquiry: ITAT Delhi
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.
