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.
Filing of Form 10B only directory and not mandatory: ITAT Bangalore
Election Code of conduct & Staff Ill Health: ITAT Bangalore Condoned Delay in Filing Appeal
Addition u/s. 68 sustained as repayment of loan or interest payment not demonstrated: ITAT Ahmedabad
No applicability of sec. 115JB(2)(b) to Union Bank due to non-company status under Companies Act
Revision u/s. 263 beyond specific reasons recorded for reopening unjustified: ITAT Ahmedabad
Evidence reconciling discrepancy in 26AS and books not submitted before CIT(A) hence matter remanded
Selling of agricultural land to non-agriculturist remains agricultural land only and could not be classified as Capital Assets
Tribunal not empowered to recall or review its own order: ITAT Hyderabad
Expenditure on abandoned software project allowable as revenue in nature: ITAT Ahmedabad
Holding company can rework value of investment held in subsidiary company: ITAT Delhi
Amount withdrawn from reserve to be reduced while computing book profit u/s. 115JB: ITAT Mumbai
Part refund amount to be first adjusted towards outstanding interest: ITAT Mumbai
Additional interest u/s. 244A(1A) for delay in granting refund is effective from 01.06.2016: ITAT Ahmedabad
Penalty u/s. 271(1)(c) imposable as deduction claimed by furnishing inaccurate particulars: ITAT Ahmedabad
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.
