#ITAT Judgments
Log in to FollowITAT Judgment contain Income Tax related Judgments from Income Tax Appellate Tribunal Across India which includes ITAT Mumbai, Chennai, Delhi, Kolkutta, Hyderabad etc.
Income Tax
Income Tax
AO Cannot Apply Post-2018 “Look-Through” Valuation Retrospectively – ITAT Deletes Massive Section 56 Additions
Income Tax
Income Tax
ITAT Dismisses Revenue Appeal as CPC Adjustments Were Already Deleted in Scrutiny Assessment
Income Tax
Income Tax
Accrued Income Cannot Be Deferred Just Because Receipt Is Delayed – ITAT Upholds Taxability on Mercantile Basis
Income Tax
Income Tax
ITAT Deletes Software Cost Mark-Up Addition Holding Pure Reimbursement Is Not Profit-Making Service
Income Tax
Income Tax
DCF Valuation Cannot Be Rejected Using Hindsight – ITAT Deletes ₹36.54 Crore Section 56(2)(viib) Addition
Income Tax
Income Tax
Section 68 Addition Crashes – ITAT Mumbai Says Suspicion & Investigation Wing Reports Cannot Replace Evidence
Income Tax
Income Tax
Agricultural Land Also Covered by Section 56(2)(x) – ITAT Upholds Addition Based on DVO Valuation
Income Tax
Income Tax
ITAT Deletes Bogus Purchase Addition as No Evidence Linked Assessee to Alleged Accommodation Entries
Income Tax
Income Tax
ITAT Deletes Demonetization Cash Deposit Addition as Sales Were Recorded in Books
Income Tax
Income Tax
ITAT Quashes Section 263 Revision as AO Conducted Detailed Inquiry into Agricultural Income
Income Tax
Income Tax
ITAT Grants Section 12AB Registration as Missing PAN Details Cannot Make Small Donations Non-Genuine
Income Tax
Income Tax
No Section 56 Addition as Property Value Difference Was Within 10% Tolerance Band
Income Tax
Income Tax
Agricultural Land Cannot Be Treated as Capital Asset Due to Subsequent Commercial Use by Purchaser: ITAT Hyderabad
Income Tax
Income Tax
