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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


ITAT Chennai Deletes Addition Based Solely on Third-Party Statement in Reopened Assessment

Income Tax : ITAT Chennai deleted an addition of ₹17.10 lakh after holding that it was based solely on third-party information and estimated ...

July 17, 2026 30 Views 0 comment Print

Mumbai ITAT Upholds Taxability of ‘On-Money’ Indicated by WhatsApp Chats but Restricts Addition to 25% Profit; Section 69C Held Inapplicable

Income Tax : ITAT Mumbai upheld taxation of only 25% profit on alleged on-money receipts, rejected Section 69C addition of entire amount and su...

July 17, 2026 60 Views 0 comment Print

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 51 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 51 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 120 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 20211 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


Rejection of evidence merely because it is in handwritten form is unjustified: ITAT Ahmedabad

November 6, 2024 1011 Views 0 comment Print

The assessee is an individual and engaged in the business of retail milk selling. For the relevant AY 2012-13, the assessee did not originally file a return of income, as the total income was below the basic exemption limit under the Act.

Order u/s. 153A quashed as assessment not based on any incriminating material found during search

November 6, 2024 1272 Views 0 comment Print

ITAT Delhi held that assessment order under section 153A of the Income Tax Act quashed as assessment has been framed not based on any incriminating material found during the course of search.

Addition u/s. 2(22)(e) deleted as advance was recorded as journal entry and no sum was received

November 6, 2024 1029 Views 0 comment Print

ITAT Ahmedabad held that addition u/s. 2(22)(e) of the Income Tax Act is liable to be set aside since advance was received was merely recorded as journal entry and no sum was received by the assessee. Thus, appeal allowed.

Unsecured loans proved to be genuine hence disallowance of interest u/s. 36(1)(iii) deleted

November 4, 2024 1863 Views 0 comment Print

ITAT Ahmedabad held that disallowance of interest u/s. 36(1)(iii) of the Income Tax Act not justified since the amount introduced by way of unsecured loans proved to be genuine. Accordingly, disallowance of interest deleted.

Penalty not imposed for disallowance of Section 80P deduction: ITAT Lucknow

November 4, 2024 1917 Views 0 comment Print

ITAT Lucknow rules that penalty under Section 271(1)(c) cannot be imposed for disallowance of Section 80P deduction due to legitimate, disclosed claims.

Taxpayer Cannot make fresh Section 80IA Deduction claim After Section 153A Notice

November 4, 2024 2826 Views 0 comment Print

Hyderabad ITAT rules that taxpayers cannot make fresh deduction claims under Section 80IA in response to a notice issued under Section 153A after a search.

LTCG exemption cannot be denied for mere suspicion without concrete evidence

November 4, 2024 2118 Views 0 comment Print

ITAT Mumbai upholds long-term capital gains legitimacy in Bhavna Lalit Jain’s appeal, reversing earlier AO additions and clarifying tax treatment.

Section 56(2)(vii)(b) Addition without reference to valuation officer’s is legally unsustainable: ITAT Lucknow

November 2, 2024 10698 Views 0 comment Print

ITAT Lucknow ruled that additions under Section 56(2)(vii)(b) are unsustainable without a valuation officer’s reference, directing deletion of ₹2.14 crore addition.

ITAT Mumbai Invalidates section 148 Reassessment Due to Wrong Approval

November 2, 2024 4842 Views 0 comment Print

ITAT Mumbai quashed reassessment under Section 148 due to improper approval process, emphasizing the need for compliance with Section 151 requirements.

TAT Mumbai Finds DRP’s Summary Rejection Unjustified

November 2, 2024 681 Views 0 comment Print

ITAT Mumbai found DRP’s rejection of objections unjustified, remitting the Dresser-Rand case back to the AO for proper adjudication on Transfer Pricing issues.

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