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.
Reserve arising out of amalgamation is capital reserve and hence not taxable u/s. 28(iv): ITAT Mumbai
Revision order u/s. 263 quashed as order passed in original proceeding itself is illegal: ITAT Surat
Profits estimated at 10% of contractual receipts hence no separate disallowance u/s. 40A(3) or 40(a)(ia) warranted: ITAT Chennai
Section 115BBE Not Applicable to Income Business Income: ITAT Jaipur
Concession rate benefit u/s. 112 not available on short term capital gain computed u/s. 50: ITAT Mumbai
Addition based on unsigned, undated and unstamped sale and purchase agreement untenable
Kaccha Arahtia turnover includes only gross commission but entire TDS eligible for credit: ITAT Visakhapatnam
Deduction u/s. 80-IB disallowed for interest on staff advances and bank deposits: ITAT Ahmedabad
TDS not deductible on bandwidth charges remitted to foreign telecom service: ITAT Delhi
Wrongful allowance of set off of brought forward loss prejudicial to interest of revenue: ITAT Cuttack
Business income earned by foreign entity not having permanent establishment cannot be taxed in India
Addition towards cash credit untenable as loan received back in subsequent year: ITAT Surat
Passing of ex-parte order without deciding case on merits untenable: ITAT Visakhapatnam
Matter remanded to CIT(A) as ex-parte order passed in absence of any response by assessee: ITAT Visakhapatnam
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.
