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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


Third-Party Loose Papers Cannot Justify Addition Without Cross-Examination: ITAT Delhi

May 15, 2026 651 Views 0 comment Print

ITAT Delhi ruled that reassessment in search cases requires prior approval under section 148B before passing the order. Since the department failed to obtain the prescribed approval, the assessment was quashed as invalid in law.

Section 56(2)(x) not Apply to Redevelopment Flats as Transaction Is Exchange of Existing Rights

May 15, 2026 594 Views 0 comment Print

The ITAT Mumbai held that receipt of a new flat in exchange for surrender of an old flat under a redevelopment arrangement does not amount to receipt of immovable property for inadequate consideration. The addition under Section 56(2)(x) was therefore deleted.

Assessment Quashed as Returned Income Exceeded Monetary Limits of ITO Jurisdiction

May 15, 2026 600 Views 0 comment Print

The ITAT Delhi held that scrutiny notice issued by an ITO lacking pecuniary jurisdiction rendered the entire assessment void ab initio. The Tribunal relied on CBDT Instruction No.1/2011 and judicial precedents on jurisdictional defects.

ITAT Surat Upholds Bogus LTCG Addition on Sunrise Asian Penny Stock, Applies ‘Human Probability’ Test

May 15, 2026 630 Views 0 comment Print

The ITAT Surat held that abnormal price rise in a penny stock and surrounding circumstances justified treating claimed LTCG as unexplained income under Section 68. The Tribunal found the transactions to be part of a pre-arranged accommodation entry scheme.

Notional Rent from Sister Concerns Taxable as ‘Other Sources’: ITAT Mumbai

May 15, 2026 372 Views 0 comment Print

The ITAT Mumbai held that notional rent cannot be taxed under “Income from Other Sources” without evidence that such income was actually received or receivable. The Tribunal deleted additions relating to shared premises with group companies.

ITAT rejected TPO’s recharacterisation of Boeing India as Full-Risk entity in technical services arrangement

May 15, 2026 336 Views 0 comment Print

 Transfer Pricing Officer (TPO) had wrongly recharacterised Boeing India Defense Private Limited as a full-risk service provider despite the Associated Enterprise (AE) assuming the entire contractual and operational risks relating to defence support services rendered to the Indian Air Force (IAF).

Section 80GGC Deduction Denied Due to Suspicious Political Donation

May 15, 2026 1656 Views 0 comment Print

The Tribunal upheld disallowance of deduction under Section 80GGC after finding the political donation lacked genuineness. The ruling highlights that payments through banking channels alone cannot establish a valid deduction when surrounding facts indicate accommodation entries.

ITAT Deletes Section 68 Addition Because Cash Deposits Were Supported by Recorded Sales

May 15, 2026 699 Views 0 comment Print

The Tribunal held that cash deposits during demonetisation cannot be treated as unexplained when backed by audited books, invoices, stock records, and VAT returns. The ruling clarifies that genuine business sales cannot trigger Section 68 merely due to acceptance of old currency notes.

ITAT Deletes Section 270A Penalty Due to Defective Notice and Bona Fide Reliance on Form 16

May 15, 2026 828 Views 0 comment Print

The Tribunal ruled that non-specification of the precise statutory charge under sections 270A(2) and 270A(9) violated principles of natural justice. Penalty proceedings were therefore held invalid and unsustainable.

ITAT Deletes Addition as WhatsApp Chats Lacked Section 65B Certification

May 15, 2026 5217 Views 1 comment Print

The Tribunal ruled that addition of alleged undisclosed income could not be sustained merely on the basis of WhatsApp chats without supporting enquiry or evidence. It held that the department failed to establish any actual transaction involving the assessee.

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