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.
Approval granted u/s. 153D in mechanical manner is bad-in-law: ITAT Bangalore
Reopening of assessment u/s. 148 after due application of mind justifiable: ITAT Chennai
Invocation of provisions of section 263 by taking divergent view not justifiable: ITAT Ahmedabad
Salary for international assignment subjected to tax in UK is not taxable in India
Addition based on rough noting made on loose sheets unsustainable: ITAT Bangalore
Addition u/s. 69A sustained as source of cash deposit not substantiated: ITAT Ahmedabad
Deduction u/s. 80P(2)(d) available to co-op society for funds deposited in co-op banks: ITAT Ahmedabad
Penalties Not Justified Without Underreporting or Misreporting: ITAT Bangalore
Granting opportunity to cross examine essential as addition based on 3rd party statement: ITAT Bangalore
Addition u/s. 69A towards unexplained money unjustified as cash withdrawn more than cash deposit
Unregistered will not deemed fabricated, acceptable as registration is not mandatory: ITAT Chennai
Incorrect calculation of income rectifiable u/s. 154 and not by invoking jurisdiction u/s. 263: ITAT Ahmedabad
Cash payments permissible if assessee can justify necessity & genuineness: ITAT Indore
Form 67 Submission Requirement is Directory, Not Mandatory, if Filed Before Completion of Assessment
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.
