Courts: ITAT Ahmedabad
Find latest ITAT Ahmedabad judgments, orders and case laws on income tax covering assessments, additions, deductions, exemptions, TDS, reassessment and penalties.
Mere Suspicion Not Enough: ITAT quashed ₹9.37 crore addition for Cash Jewellery Sales
Substantial Justice Precedes Technicality: ITAT Condon Delay for Assessee Facing Director Fraud Issues
Exemption u/s 11 allowed & Penalty u/s 270A deleted – Registration u/s 12AA granted with retrospective effect
ITAT Ahmedabad deletes ₹8.80 Cr penalty u/s 271G – Mere “improper benchmarking” is NOT a default under 92D(3)
Procedural Justice: ITAT Restores Appeal Dismissed for Missing Statement of Facts, Mandates Merits Adjudication
ITAT Ahmedabad quashes 263 revision – AO had made detailed enquiry into penny stock LTCG claim
ITAT Ahmedabad Slams Suspicion: Addition Deleted After Assessee Proves Loan Source with Land Sale Deed and Confirmations
Bogus LTCG Allegation: ITAT Remands ₹2.28 Cr Addition as AO Failed to Independently Verify Evidence
Mere Suspicion Not Enough: ITAT Deletes LTCG Addition on Kushal Tradelink Shares for Lack of Concrete Proof
80G Cannot Be Denied Merely Because One Object Seems Religious – ITAT Says Check 5% Rule & Facts Properly
Payment of non-compete fees to retiring partner is revenue expense
ITAT Upholds 100% Penalty on Confirmed Additions Past-Loss Adjustment Irrelevant for 271(1)(c)- Substantial Justice for Delay, No Relief on Merits
Revised Return No Bar to Full 244A Interest Entitlement – Refund Interest to Run from 1 April 2017-up to Date of Refund Draft Issue
Form 15CB Filed, TDS Deposited & DTAA Followed – ITAT Deletes 201(1)/201(1A) Demand as No Default Exists
ITAT Ahmedabad judgments and orders provide an extensive source of appellate case law under the Income-tax Act. This page compiles ITAT Ahmedabad decisions dealing with assessments, additions, deductions, exemptions, business income, capital gains, unexplained income, reassessment, TDS, transfer pricing, penalties and procedural issues. Taxpayers, businesses, Chartered Accountants, advocates and tax professionals can use this dedicated page to research Tribunal precedents relevant to income-tax controversies. TaxGuru brings together recent and important earlier ITAT Ahmedabad case laws, making it easier to follow developments in direct tax jurisprudence and identify decisions relevant to assessments and appeals.
