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.
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
Trust Withdraws Appeal filed with ITAT After Section 12A Registration Approval
Interest calculated solely on Trade Receivables for ALP Determination was unreasonable
Exemption u/s 10(23C) Can’t Be Denied if AO Fails to Notify Authority on Contravention
Matter remanded as TP adjustment could not be at ‘NIL’ as determined by TPO
Non-intimation to AO before removal of company’s name from ROC, assessment was valid even if passed in name of non-existent entity
Capital Gain Exemption On Investment In Two Adjoining Properties
Section 263 Revision Untenable Without Proving Assessment Order’s Error & Revenue Prejudice
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.
