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.
Amendment to Section 14A via Finance Act 2022 Not Retrospective: ITAT Mumbai
Revisionary Proceedings U/S 263 Justified as AO not verified Unsecured Loan: ITAT Mumbai
No Section 270A Penalty on Estimation-Based Disallowances
Section 50C applies only to sellers and not to buyers: ITAT Ahmedabad
AO Cannot Make other Additions in Reassessment if No Addition on Recorded Issue
3.25% Property Valuation Variation Within 10% Limit Under Section 56(2)(x)
Assessee Not Required to Submit Separate Written Retraction Under Section 133A
Damages is capital receipt but interest on damages is revenue receipt: ITAT Delhi
Section 80P(2)(d) Deduction Allowed for Interest from Co-operative Bank Deposits
Addition @ 20% was upheld on account of alleged bogus purchases and unverified sellers
Tax Liability on Capital Gains Arises in Year of Possession, Not Occupancy Certificate
Amount Received from US Broadcasting Company Not Taxable as “Royalty” Under India-US DTAA
Non-issuance of notice u/s. 143(2) prior to finalizing re-assessment vitiates entire proceeding: ITAT Chennai
Deduction u/s. 80P(2)(d) admissible on interest earned from investment with Co-operative Banks: ITAT Mumbai
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.
