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.
Deduction u/s. 80P(2)(a)(i) allowable on income earned for providing credit facilities to members: ITAT Bangalore
Cess fees is taxable as income derived from property held under trust: ITAT Delhi
Addition u/s. 56(2)(viib) not sustained as shares issued at lower rate than rate determined by AO: ITAT Delhi
Addition not sustained as reason for collection of demonetized notes after 8.11.2016 explained: ITAT Pune
Reassessment was quashed on cash deposits due to AO’s vague reasoning and non-application of mind
No addition u/s 68 as taxpayer did not maintain books of accounts
No penalty u/s 270AA for delayed immunity application, as breach was procedural & tax was paid
Adoption of Stamp Duty Authority’s value without referring to valuation officer unjustified
133-day non-deliberate delay condoned as substantial justice prioritized over technicality: ITAT Bangalore
Linking RBI notification violation to Section 68 unjustified as nature & source explained: ITAT Ahmedabad
Assessee directed to file depositors’ KYC for cash deposits during demonetisation
FTC Claim Cannot Be Denied for Late Submission as Form 67 Was Not Mandatory
Section 263 Cannot Be Invoked Without Substantial Grounds
Procedural lapses in addition for unexplained land investment: ITAT Grants stay
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.
