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.
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
Form 67 Filing Not Mandatory for FTC Claims: ITAT Delhi
Assessee Entitled to Foreign Tax Credit Despite Delay in Filing Form 67: ITAT Chandigarh
Deduction u/s. 80P inadmissible as return filed after due date prescribed u/s. 139(1): ITAT Ahmedabad
Matter remaded as lower authorities failed to apply CBDT Instructions regarding cash deposits during demonetization
Cash deposit during demonetization period to be examined as per CBDT instructions: ITAT Bangalore
Actual written off of bad and doubtful debts not hit by clause (i) of explanation to section 115JB
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.
