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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 228 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 441 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 240 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 159 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 360 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 189 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 675 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 1410 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 1305 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


Section 80P Deduction Allowed on Interest & Dividend Income of Co-op Credit Society: ITAT Pune

Income Tax : ITAT Pune allowed deduction under Section 80P(2)(a)(i) on interest and dividend income from co-operative bank deposits, setting as...

July 13, 2026 9 Views 0 comment Print

Section 80P Deduction Allowed on Interest Earned from Bank Deposits by Co-operative Credit Society: ITAT Pune

Income Tax : ITAT Pune allowed deduction under Section 80P(2)(a)(i) on interest from deposits with co-operative and scheduled banks, following ...

July 13, 2026 9 Views 0 comment Print

Section 80P Deduction Allowed on Interest from Co-operative Bank Deposits: ITAT Pune

Income Tax : ITAT Pune allowed deduction under Sections 80P(2)(a)(i) and 80P(2)(d) on interest earned from deposits with co-operative and sched...

July 13, 2026 9 Views 0 comment Print

Hyderabad ITAT: Registered Sale Deed Triggers Capital Gains Despite Dispute; Matter Remanded Only for Correct Computation of Cost

Income Tax : Hyderabad ITAT upheld capital gains on a registered sale deed but remanded LTCG computation for fresh verification of the cost of ...

July 13, 2026 45 Views 0 comment Print

ITAT Pune Allows Section 80P(2)(d) Deduction on Co-operative Bank Dividends

Income Tax : ITAT Pune allowed deduction under Section 80P(2)(d) on dividend from co-operative banks, following coordinate bench decisions for ...

July 13, 2026 66 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 1323 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 5979 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 20187 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 10050 Views 0 comment Print


Leave Encashment Dispute Remanded as Assessee Was Denied Opportunity of Hearing

May 29, 2026 102 Views 0 comment Print

The assessee challenged the reduction of leave encashment exemption through a rectification order. The ITAT ruled that the absence of an opportunity of hearing necessitated fresh proceedings.

Full Leave Encashment Exemption Allowed as CBDT Raised Section 10(10AA) Limit to ₹25 Lakh

May 29, 2026 159 Views 0 comment Print

The ITAT allowed full exemption of leave encashment received on retirement after noting that the CBDT had increased the exemption ceiling to ₹25 lakh. The key takeaway is that claims within the revised limit are eligible for exemption.

ITAT Delhi Quashes Assessment as AO Exceeded CASS Limited Scrutiny Scope

May 28, 2026 762 Views 0 comment Print

The ITAT Delhi held that the Assessing Officer travelled beyond the limited scrutiny mandate by examining a loan transaction unrelated to the selected issue of increase in capital. Since no approval for expanding scrutiny scope was obtained, the assessment was quashed.

ITAT Deletes TDS Disallowance as Corresponding Income Was Settled Under VSVS

May 28, 2026 405 Views 0 comment Print

The ITAT Bangalore held that disallowance under Section 40(a)(i) could not survive once the recipient of the income settled the tax dispute under the Vivad se Vishwas Scheme, 2024. The ruling relied on CBDT Circular No.19/2024 and FAQ No.58 granting consequential relief to the deductor.

No Section 68 Addition on Income Already Offered u/s 44AD: Delhi ITAT

May 28, 2026 1014 Views 0 comment Print

The Tribunal observed that taxpayers opting for presumptive taxation are not required to maintain books of account and therefore Section 68 could not be applied merely on the basis of bank statements.

Section 12AB Registration Cannot Be Rejected Over Donations Source Queries Alone

May 28, 2026 501 Views 0 comment Print

Delhi ITAT held that issues relating to source of donations and cash deposits should generally be examined during assessment proceedings, not at the registration stage. The Tribunal remanded the matter for fresh consideration under Section 12AB.

Once Sales Are Accepted, Entire Cash Deposits Cannot Be Taxed Again: Delhi ITAT

May 28, 2026 498 Views 0 comment Print

The ITAT ruled that when the Revenue accepts business turnover and sales activity, corresponding cash deposits in bank accounts cannot again be added as unexplained cash credits under section 68. The Tribunal restricted the addition only to estimation of reasonable profit.

Only Net Profit Taxable on Unaccounted Sales, No Double Additions: Delhi ITAT

May 28, 2026 438 Views 0 comment Print

The ITAT held that once profit is estimated on unaccounted sales, separate additions for wages and operational expenditure cannot be made again under section 69C. The ruling treated such additions as double taxation of the same income stream.

Delhi ITAT: No 10-Year 153C Reopening Without ₹50 Lakh Escaped Income

May 28, 2026 288 Views 0 comment Print

ITAT Delhi held that reassessment proceedings beyond six years under Section 153C are permissible only where escaped income represented in the form of assets exceeds or is likely to exceed Rs. 50 lakh. Since this statutory condition was not satisfied, the assessments were annulled as time-barred.

Demonetisation Cash Deposits of Principals Cannot Be Added in Agent’s Hands: Delhi ITAT

May 28, 2026 381 Views 0 comment Print

The ITAT held that cash deposited by a money transfer agent during demonetisation could not be treated as unexplained income when the funds belonged to principal payment service providers. The Tribunal observed that the assessee merely acted as a collection agent and transferred the amounts to the principals.

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