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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


Section 143(2) Notice Not Invalid for Omitting Scrutiny Category: ITAT Bengaluru

Income Tax : ITAT Special Bench held that omission of scrutiny category in a Section 143(2) notice is a procedural defect curable under Section...

July 22, 2026 180 Views 0 comment Print

Section 35D Deduction for REIT IPO Expenses Rejected as Assessee Is Not a Company: ITAT Bangalore

Income Tax : ITAT held section 35D(2)(c) applies only to companies and upheld disallowance of REIT's claim for IPO and listing expense amortisa...

July 21, 2026 186 Views 0 comment Print

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 372 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 483 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 357 Views 0 comment Print


Latest News


Appeal Restored as ITBA Upload Alone Is Not Valid Section 282 Service: ITAT Bangalore

Income Tax : ITAT Bangalore restored the appeal after holding that mere upload of an order on the ITBA portal is not valid service under Sectio...

July 19, 2026 273 Views 0 comment Print

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 354 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 714 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 1464 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 1365 Views 0 comment Print


Latest Judiciary


Mumbai ITAT: In Bogus Purchase Cases, Addition Restricted to Gross Profit Element; 917-Day Delay Condoned

Income Tax : Mumbai ITAT condoned a 917-day delay and directed that bogus purchase addition be limited to the gross profit element where sales ...

July 23, 2026 Views 0 comment Print

Mumbai ITAT: Newly Incorporated Charitable Institution Cannot Be Denied 12AB Registration Merely for Limited Initial Activities; Fresh Opportunity Directed

Income Tax : Mumbai ITAT restored section 12AB registration and 80G approval applications for fresh adjudication after finding relevant aspects...

July 23, 2026 24 Views 0 comment Print

Bengaluru ITAT: Ex Parte Order Set Aside; Co-operative Society May Raise Section 148A, Section 80P and Reassessment Grounds

Income Tax : Bengaluru ITAT restored the matter to CIT(A) for fresh adjudication on reassessment and section 80P issues after setting aside the...

July 23, 2026 42 Views 0 comment Print

Bengaluru ITAT: Success Fee Paid for Share Divestment Allowable Under Section 48; Advisory Services Need Not Constitute Brokerage or Agency

Income Tax : Bengaluru ITAT allowed deduction of ₹1.475 crore success fee under section 48(i), holding advisory services for share divestment...

July 23, 2026 39 Views 0 comment Print

Non-Response to Notices Does Not Make Creditors Bogus: ITAT Delhi

Income Tax :  ITAT Delhi deleted additions under section 41(1) and held that non-response to notices alone could not render supported sundry c...

July 23, 2026 69 Views 0 comment Print


Latest Notifications


Section 54EC Deduction Enhanced to ₹1 Crore by Rectifying Tribunal Order: ITAT Pune

Income Tax : ITAT Pune allowed rectification under Section 254(2), correcting factual errors and granting Section 54EC deduction of ₹1 crore ...

July 18, 2026 222 Views 0 comment Print

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 1362 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 6027 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 2280 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 20241 Views 6 comments Print


CSR expense Eligible for Section 80G Deduction on fulfilling conditions

June 15, 2020 24042 Views 0 comment Print

The issue under consideration is whether CSR is also eligible for deduction u/s 80G of the Act subject to assessee satisfying the requisite conditions prescribed for deduction u/s 80G?

Contribution to PNB Employees Pension Fund Trust allowed

June 14, 2020 1377 Views 0 comment Print

Whether the disallowance of contribution made to PNB Employees Pension Fund Trust, which the assessee claims to be its legitimate business expenditure is justified in law?

Online Coaching is Education u/s 2(15) & eligible for tax Exemption

June 14, 2020 13050 Views 0 comment Print

NIIT Foundation Vs CIT (ITAT Delhi) Online Coaching considered as Education u/s 2(15) hence eligible for Exemption under section 11/12 The issue under consideration is whether the CIT(A) is correct in holding that the activity carried out by the Appellant is not in the nature of ‘education’ within the meaning of Section 2(15) of the […]

Know-how under development is self-generated asset & hence no Capital Gain Tax

June 13, 2020 5442 Views 0 comment Print

Whether the CIT(A) is correct in holding that consideration received on assignment of know-how is chargeable to tax as Capital Gains?

AO cannot change Share Valuation Method adopted by taxpayer

June 12, 2020 1590 Views 0 comment Print

AO can scrutinize the valuation report and he can determine a fresh valuation either by himself or by calling a determination from an independent valuer to confront the assessee but the basis has to be DCF method and he cannot change the method of valuation which has been opted by the assessee.

Merely reason to believe not sufficient to reopen assessments beyond 4 year period

June 12, 2020 1932 Views 0 comment Print

ITAT Kolkata ruling on Amrabathi Investra (P) Ltd. Vs ITO case. Assessment reopened u/s 147. Read full judgment details and outcome.

Section 50C- No addition for Minor Valuation Differences

June 12, 2020 3360 Views 0 comment Print

Dulari Devi Hetamsaria (L/H of Shyam Sundar Hetamsaria) Vs ACIT (ITAT Kolkata) ITAT Mumbai, in the case of M/s John Flower ( India) Pvt. Ltd, in ITA No.7545/Mum/2014, for A.Y. 2010-11, order dated 25.01.2017 held that if the difference between the valuation adopted by the Stamp Valuation Authority and declared by the assessee is less […]

ITAT upheld determination of ALP as nil for duplicative services

June 12, 2020 1731 Views 0 comment Print

The issue under consideration is whether the TPO is correct in considering subvention fee in the BPO segment instead of distribution segment?

Capital Gains of Cyprus Co not taxable in India as per DTAA prevailing at that time

June 11, 2020 2655 Views 0 comment Print

The issue under consideration is whether the sale of shares by a Cyprus company to the assessee of an Indian company, who was holding a technology Park [immovable property] as only asset, is taxable in India in view of the Double Taxation Avoidance Agreement between India and Cyprus?

Addition not justified when third party retracted the statement and Assessee not given Opportunity to Cross Examine

June 11, 2020 1308 Views 0 comment Print

The issue under consideration is whether the addition under section 68 is done by AO is justified in law whenm addition was based on third party statements which were retracted by them and Assessee was not given opportunity to cross examine them and when Addition are based merely on Surmises?

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