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ITAT Judgments

ITAT Judgment contain Income Tax related Judgments from Income Tax Appellate Tribunal Across India which includes ITAT Mumbai, Chennai, Delhi, Kolkutta, Hyderabad etc.

Latest Articles


India’s MLI Problem: Ratified, But Not Notified

Income Tax : Article examines whether the MLI Principal Purpose Test has domestic effect under Section 90(1) following Nestlé SA and Sky High ...

July 10, 2026 306 Views 0 comment Print

Ignoring Notices at AO and CIT(A) Stages Can Ruin Direct Tax Cases

Corporate Law : The article argues that failure to comply before the AO or CIT(A) can lead to adverse assessments, as higher forums generally cann...

July 4, 2026 459 Views 0 comment Print

Section 54 Exemption Must Be Computed Asset-Wise as Each House Transfer Is a Separate Source of Capital Gain: ITAT Bangalore

Income Tax : ITAT held that Section 54 exemption must be examined separately for each residential house sold. Aggregating gains from multiple t...

July 2, 2026 285 Views 0 comment Print

Section 11 Exemption Cannot Be Denied as Form 10B Was Filed Before Return Processing: ITAT Jaipur

Income Tax : ITAT held that delayed filing of Form 10B cannot defeat Section 11 exemption if the audit report is available before processing un...

July 2, 2026 174 Views 0 comment Print

ITAT Deletes On-Money Addition as Unsigned Agreement & Third-Party Records Lacked Evidence

Income Tax : Smt. Ranjana Kumari/Kalta Vs DCIT/ACIT (Central) (ITAT Chandigarh) The appeals involved three assessees belonging to the Kalta Gro...

June 30, 2026 399 Views 0 comment Print


Latest News


Section 2(47)(v) Capital Gains Deleted as Section 53A Conditions Not Satisfied: ITAT Bangalore

Income Tax : ITAT Bangalore held Section 2(47)(v) inapplicable as the JDA did not satisfy Section 53A conditions, deleting capital gains for AY...

July 11, 2026 315 Views 0 comment Print

CAAS Moves Supreme Court on ITAT Vacancies

Income Tax : The issue concerns massive backlog in ITAT caused by unfilled positions and delayed appointments. The intervention highlights that...

April 18, 2026 687 Views 0 comment Print

Representation for enhancement of monetary limit for SMC cases before ITAT

Income Tax : A representation seeks doubling the SMC threshold due to inflation and higher dispute values. The key takeaway is that increasing ...

April 4, 2026 1428 Views 0 comment Print

Raj Kundra Gifted Shilpa Shetty ₹12.5 Crore. Now Tax Tribunal Wants to Know How

Income Tax : The tribunal held that a gift deed alone cannot establish legitimacy under Section 68. It directed fresh scrutiny of the donor’s...

March 20, 2026 1335 Views 0 comment Print

Income from Vessel Operations Taxable Under India-Norway DTAA: ITAT Delhi

Income Tax : Delhi ITAT allows Sanco Holding, a Norwegian company, to compute income from bareboat charter of seismic vessels under Article 21(...

October 17, 2025 903 Views 0 comment Print


Latest Judiciary


Chennai ITAT: Section 12AA Registration Cannot Be Cancelled Merely on Uncorroborated Allegation of Capitation Fee Collection

Income Tax : Chennai ITAT restored Section 12AA registration, holding uncorroborated capitation fee allegations alone cannot justify cancellati...

July 17, 2026 33 Views 0 comment Print

Chennai ITAT: Bogus Purchase Addition Cannot Rest on Suspicion; Search Data Must Be Corroborated with Independent Evidence

Income Tax : Chennai ITAT held that seized Tally data alone cannot justify bogus purchase additions without corroborative evidence, while susta...

July 17, 2026 42 Views 0 comment Print

No Reassessment Addition Without Addition on Recorded Reason: ITAT Surat

Income Tax : ITAT Surat dismissed Revenue’s appeal, upholding deletion of Section 10AA addition and holding no other issue could be added in ...

July 17, 2026 99 Views 0 comment Print

Hub Expenses and Broken Period Interest Allowed: ITAT Mumbai

Income Tax : ITAT Mumbai deleted addition on interest from overseas branches, allowed hub expenses and upheld deductions including broken perio...

July 17, 2026 81 Views 0 comment Print

Genuine Business Purchases Cannot Be Disallowed Over Contract Expiry: ITAT Delhi

Income Tax : ITAT Delhi partly allowed the assessee’s appeals and dismissed the Revenue’s appeal in Section 263 revision and related assess...

July 17, 2026 42 Views 0 comment Print


Latest Notifications


SOPs for sending notice to parties for hearing of cases before ITAT Bench

Income Tax : The ITAT Delhi has revised its hearing notice protocols. Physical notices will now be sent only once, with subsequent dates availa...

July 25, 2025 1341 Views 0 comment Print

ITO doesn’t have jurisdiction to issue notice to NRI: ITAT Chandigarh

Income Tax : ITAT Chandigarh held that ITO Ward-3(1), Chandigarh had no jurisdiction to issue notice to an NRI and hence consequently the asses...

April 11, 2025 6006 Views 0 comment Print

Govt appoints Shri G. S. Pannu as President of ITAT

Income Tax : Central Government is pleased to appoint Shri G. S. Pannu, Vice-President of the Income Tax Appellate Tribunal, as President of th...

September 6, 2021 2274 Views 0 comment Print

Appointment as ITAT Member- Disparity with CAs

Income Tax : Ministry of Finance notified rules for appointment of members in various tribunals on 12.02.2020 in which practice of judicial and...

June 30, 2021 20205 Views 6 comments Print

Notice issued by officer having no jurisdiction of assessee is null & void

Income Tax : Bhagyalaxmi Conclave Pvt. Ltd. Vs DCIT (ITAT Kolkata) In the remand report, the AO clearly stated that notice u/s 143(2) of the Ac...

February 3, 2021 10065 Views 0 comment Print


ITAT Remands Capital Gains addition Case to CIT(A) for Re-Examination

January 16, 2025 408 Views 0 comment Print

ITAT remands a capital gains addition of Rs.1.81 crore in Aastha Educational Society case to CIT(A) for re-examination and adjudication.

ITAT Delhi Partly Allows Appeal on Unexplained Cash Deposits

January 16, 2025 870 Views 0 comment Print

ITAT Delhi reduces unexplained cash deposit addition under Section 69A to ₹2.5 lakh for AY 2017-18 due to partial explanation of sources by the taxpayer.

ITAT Remands Case as CIT(A) Passed Ex-Parte Order Without Merit Consideration

January 16, 2025 906 Views 0 comment Print

Finally, ITAT observed that it is not clear from the order of CIT(A) whether any specific notices on specified dates have been issued to the assessee or service of the notices were properly done or not. CIT (A) did not decide the case on merits.

No opportunity of hearing through video conferencing despite request-ITAT restored the matter to CIT (A)

January 15, 2025 1683 Views 0 comment Print

In the matter above-mentioned ITAT resored the matter to CIT (A) who did not provide opportunity of being heard by way of video conferencing despite request.

No notice was served before making adjustment to returned income: ITAT remanded the matter to AO

January 15, 2025 813 Views 0 comment Print

It was argued on behalf of the assessee that the action of AO amounts to a double addition as the claiming of Capital Gains was accurately tendered in the Return of Income.

Notional Income Winding-Up Costs Not Taxable in Transfer Pricing: ITAT Delhi

January 15, 2025 1203 Views 0 comment Print

ITAT Delhi clarifies tax treatment for Motricity India: No levy on notional income or closure costs. Insights on Transfer Pricing adjustments and ALP determination.

Assessment was completed without examination of books of account: ITAT remands back the matter

January 14, 2025 630 Views 0 comment Print

Reliance was placed on decision of the Hon’ble Delhi High Court in the case of CIT vs. Ritu Anurag Agarwal reported in ITA No. 325/2008 and it was argued that no addition u/s 68 could be made on account of trade creditors when the books of accounts have not been rejected.

Notices issued on e-mail id of tax consultant-ITAT restored the matter to AO

January 14, 2025 1176 Views 0 comment Print

Assessee was a illiterate farmer. Assessment was completed by making an addition of Rs. 1,55,00,000/- u/s 69 on account of purchase of immovable property. Assessment order as well as CIT (A) order, dismissing the appeal, were passed ex-parte.

ITAT Disallows Depreciation due to lack of Machinery Installation Proof

January 14, 2025 1179 Views 0 comment Print

Visakhapatnam ITAT ruled against depreciation claims for uninstalled machinery by ACIT vs Mithra Kyokuto, citing lack of operational evidence for A.Y. 2012-13.

Increased tax rate of 60% u/s. 115BBE applicable only from 01.04.2017: ITAT Ahmedabad

January 13, 2025 2037 Views 0 comment Print

ITAT Ahmedabad held that tax rate u/s. 115BBE of the Income Tax Act increased from 30% to 60% and the same is applicable only with effect from 1st April 2017 and not prior to the same. Hence, appeal allowed to that extent.

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