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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 207 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 195 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 375 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 486 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 366 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 276 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


Registered Valuer’s FMV & Indexed Cost Accepted After AO Omitted DVO Reference: ITAT Delhi

Income Tax : ITAT Delhi accepted the registered valuer's FMV and indexed cost after holding the AO could not reject the valuation without refer...

July 23, 2026 27 Views 0 comment Print

Late Filing of Form 10DA Does Not Bar Section 80JJAA Deduction: ITAT Kolkata

Income Tax : ITAT Kolkata allowed deduction under Section 80JJAA after holding that delayed Form 10DA filing did not defeat the claim when it w...

July 23, 2026 36 Views 0 comment Print

Missing Safety Certificates Justified Section 12AB Registration Rejection: Bengaluru ITAT

Income Tax : Bengaluru ITAT restored section 12AB and consequential section 80G applications after the trust produced fire and structural safet...

July 23, 2026 219 Views 0 comment Print

Absence of Irrevocability Clause Alone No Ground to Deny Section 12AB Registration: ITAT Mumbai

Income Tax : Mumbai ITAT restored a section 12AB registration application, holding absence of an irrevocability clause alone cannot justify rej...

July 23, 2026 57 Views 0 comment Print

Sections 234B & 234C Interest Excluded from Tax Effect for Appeal Limit: ITAT Mumbai

Income Tax : Mumbai ITAT held sections 234B and 234C interest must be excluded from tax effect, dismissing the Revenue's appeal as below the CB...

July 23, 2026 48 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 225 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


No disallowance of Interest on borrowed capital for Interest free advances if Sufficient own funds available

April 22, 2019 3990 Views 0 comment Print

Where assessee made interest free advances out of interest free own funds available with it, no disallowance of deduction under section 36(1)(iii) was called for.

No Penalty U/s. 271(1)(c ) for human error with no willful concealment

April 19, 2019 3129 Views 0 comment Print

Jefferris India Pvt. Ltd. Vs. ACIT (ITAT Mumbai) When there was no willful concealment and mistake involved human error, penalty under section 271(1)(c ) deleted

Basic administrative expenses incurred after setting up but before commencement of business allowable

April 18, 2019 4218 Views 0 comment Print

 Assessee having already set up its business was eligible to claim basic administrative expenditure as business expenditure though business operations were commenced in the subsequent year.

Company cannot be treated as comparable due to unreliability of its financial data

April 18, 2019 2286 Views 0 comment Print

As regards comparability of Maple e–solutions Ltd., it has now been well settled through various judicial precedents that this company cannot be treated as comparable due to unreliability of its financial data.

Section 254(2) Non-consideration of decisions is mistake apparent from law

April 18, 2019 7059 Views 0 comment Print

M/s. Ushodaya Enterprises Private Ltd Vs Addl. CIT (TDS) (ITAT Hyderabad) We have perused the order of the Tribunal and find that in Para 8 of the order, the Tribunal has considered the applicability of sub-section (3) of section 201(1) also to 201(1A) and has clearly held that sub section (3) refers only to an […]

No Transfer on mere appointment of Power of Attorney for property

April 18, 2019 2367 Views 0 comment Print

Sh. Gurdev Singh Vs ITO (ITAT Amritsar) Smt. Harsharan Kaur was 73 years old lady at the relevant time. Therefore, she gave Power of Attorney to the assessee since she could not maintain the property. It was further submitted that within one year from the date of general Power of Attorney, the assessee gave the […]

ITAT condones Appeal filing delay due to fault of CA

April 17, 2019 1590 Views 0 comment Print

Akshay Jain Vs DCIT (ITAT Delhi) Appeal of the assessee is barred by limitation by 12 days for which the assessee has filed an application for condonation of delay stating that after receiving of the order of the ld. CIT (A) on 22.03.2018, assessee has duly handed over the same to his Chartered Accountant, Shri […]

Transfer Pricing Case Analysis on Inclusion / Exclusion of comparables

April 17, 2019 5424 Views 0 comment Print

Beam Global Spirits & Wine (India) Pvt. Ltd. Vs. DCIT (ITAT Delhi) Brief of assessee’s facts: 1. Beam India (the assessee), a wholly owned subsidiary of Beam USA, was engaged in the production and sale of alcoholic beverages in India. 2. During AY 2008-09, the assessee entered following ITs with its AE along with outcome […]

CIT(A) cannot permit an assessee to withdraw an appeal or dismiss it in limine

April 16, 2019 15393 Views 0 comment Print

Ms Deekay Gears Vs ACIT (ITAT Mumbai) Undisputedly, in the course of proceedings before the first appellate authority the assessee had filed letter dated 19thSeptember 2017, seeking withdrawal of the appeal. Taking note of the said letter, learned Commissioner (Appeals) dismissed assessee’s appeal in limine without deciding it on merit. Therefore, the issue which arises […]

Sec. 54 deduction available on purchase of flats even if investment was not made out of sale proceeds

April 16, 2019 2616 Views 0 comment Print

Neelam Nananni Vs ITO (ITAT Mumbai) Conclusion: Deduction under section 54 was available on purchase of  new flats by assessee from long-term capital gain earned on sale of old asset even if investment was not made out of the proceeds of capital gain. Held: Assessee earned a long-term capital gain on the sale of immovable […]

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