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.

Capital Gain Exemption On Investment In Two Adjoining Properties

Section 263 Revision Untenable Without Proving Assessment Order’s Error & Revenue Prejudice

Matter restored as no findings rendered on various documentary evidences: ITAT Chennai

Section 54F Exemption Fully Allowed as Son Listed as Proforma Purchaser: ITAT Pune

Assessee Must Prove Identity, Creditworthiness of Loan Creditor & Genuineness of Transaction U/s. Section 68: ITAT Delhi

Additional Interest Under Section 244A(1A) Applicable for Refund Delays

Confirmation from creditors not containing PAN cannot be reason for addition: ITAT Bangalore

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
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.
