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.
Penalty u/s. 271(1)(c) imposable as deduction claimed by furnishing inaccurate particulars: ITAT Ahmedabad
Accommodation entries in nature of bogus unsecured loans added as unexplained u/s. 68: ITAT Mumbai
No Section 271AAB Penalty as AO failed to link disclosed income with material found during search
Reopening of Assessment Based on Change of Opinion Unjustifiable: ITAT Ahmedabad
DTAA Benefit Available on LTCG from Sale of Indian Entity Shares with Valid TRC
ITAT Quashes Reassessment Order Due to Lack of Section 143(2) Notice
Section 292BB not applies in cases where mandatory notice was not issued
Section 143(3)/147 Assessment invalid Without Valid Section 143(2) Notice
Rule 128(9) is Directory, Not Mandatory: No FTC Disallowance for Delayed Form 67 Filing
Foreign Tax Credit should not be disallowed for mere late filing of Form 67
Invocation of section 263 for delayed payment of employees’ contribution to PF/ESIC sustained: ITAT Ahmedabad
Disallowance of provision for leave encashment unwarranted as liability was inherited due to restructuring
Disallowance u/s. 36(1)(iii) unjustified as interest-free funds exceeds loan to subsidiary: ITAT Ahmedabad
Agricultural nature of land at time of sale determinative regardless of buyer’s intended use: 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.
