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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 156 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 1404 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


Chennai ITAT: Unregistered Agreement to Sell Does Not Bar Benefit of Section 50C Proviso

Income Tax : Chennai ITAT deleted the Section 50C addition, holding an unregistered agreement to sell does not bar the proviso where considerat...

July 13, 2026 33 Views 0 comment Print

Chennai ITAT Deletes ₹1.28 Crore Addition, Holds Commission Agent Cannot Be Taxed on Entire Sale Proceeds

Income Tax : Chennai ITAT deleted the Section 69A addition on cash deposits, holding the assessee acted as a commission agent, while sustaining...

July 13, 2026 24 Views 0 comment Print

Chennai ITAT: Section 69A Cannot Be Invoked for Cash Withdrawals from Own Bank Account

Income Tax : Chennai ITAT upheld deletion of a Section 69A addition, holding that cash withdrawals from the assessee's own bank account could n...

July 13, 2026 42 Views 0 comment Print

Chennai ITAT Applies Peak Credit Theory, Deletes Addition of Entire Cash Deposits U/s 69A

Income Tax : ITAT Chennai directed the AO to apply the peak credit theory and restrict the Section 69A addition instead of taxing the entire ca...

July 13, 2026 57 Views 0 comment Print

Chennai ITAT: Delay in Filing Form 10-IC Due to Technical Glitch Cannot Deny Concessional Tax Regime

Income Tax : ITAT Chennai restored the Section 115BAA claim, directing verification and holding delayed or non-electronic Form 10-IC filing sho...

July 13, 2026 45 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 20181 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


Delay of 252 Days Condoned as CIT(A) Failed to Consider Delay Condonation Application

June 25, 2026 150 Views 0 comment Print

The ITAT Bangalore condoned a 252-day delay after finding that the assessees legal representatives had shown sufficient cause arising from illness, death and family disputes. It also held that the CIT(A) erred in dismissing the appeal without evaluating the delay condonation application and restored the matter for decision on merits.

TPO Cannot Value Management Fees at Nil Without Rejecting Evidence of Services Rendered

June 25, 2026 135 Views 0 comment Print

The ITAT Delhi held that the Transfer Pricing Officer could not arbitrarily determine the arm’s length price of management services at nil despite evidence establishing receipt of services. The Tribunal restored the assessees TNMM-based benchmarking by following its earlier decision.

ITAT Quashes Assessment as ITO Lacked Pecuniary Jurisdiction Under CBDT Instruction

June 25, 2026 372 Views 0 comment Print

The ITAT held that the assessment was invalid because it was completed by an Income Tax Officer who lacked pecuniary jurisdiction under CBDT Instruction No. 1/2011. The assessment was quashed without examining the additions on merits.

ITAT Deletes Section 69A Addition as Cash Deposits Were Backed by Cash-in-Hand

June 25, 2026 300 Views 0 comment Print

The ITAT Surat held that cash deposited during demonetisation was sufficiently explained through opening cash-in-hand, prior bank withdrawals, and cash received from the deceased husband. It ruled that Section 69A addition could not be sustained merely on assumptions about human conduct.

ITAT Ranchi Allows Full Leave Encashment Exemption as CBDT Raised Limit to ₹25 Lakh

June 25, 2026 390 Views 0 comment Print

The ITAT Ranchi held that a retired non-government employee was entitled to exemption under Section 10(10AA)(ii) for the entire leave encashment amount in view of CBDT Notification No. 31/2023. The Tribunal also condoned the delay in filing the appeal and allowed the claim.

ITAT Allows Section 80P Deduction on Interest from Statutory Deposits with Co-operative Banks

June 25, 2026 174 Views 0 comment Print

The ITAT Bangalore held that interest earned on compulsory statutory deposits made under the Karnataka Souharda Sahakari Act constitutes business income eligible for deduction under Section 80P(2)(a)(i). It set aside the orders denying the deduction.

ITAT Rejects Bogus LTCG Addition as No Independent Enquiry Was Conducted

June 25, 2026 174 Views 0 comment Print

ITAT Ahmedabad held that an addition under Section 68 cannot be sustained solely on information received from the Investigation Wing without independent enquiry or supporting evidence. The Tribunal upheld deletion of the addition after finding no direct link between the assessee and the alleged accommodation entries.

ITAT Allows Section 54B Deduction as Remand Report Confirmed Agricultural Use of Land

June 25, 2026 141 Views 0 comment Print

The ITAT Ahmedabad held that the assessee was entitled to deduction under Section 54B after the Assessing Officer, in a remand report, verified that the land was used for agricultural purposes. The Tribunal ruled that the CIT(A) could not disregard those findings without contrary evidence.

ITAT Remands Property Sale Gain Addition as Purchase Cost Was Not Considered

June 25, 2026 189 Views 0 comment Print

The ITAT Hyderabad held that the entire sale consideration could not be assessed as short-term capital gains without examining the cost of acquisition and improvement. It remanded the matter to the Assessing Officer for fresh adjudication after considering the available records.

ITAT Admits Additional Evidence as Delay Was Due to Accountant’s Son’s Medical Emergency

June 25, 2026 174 Views 0 comment Print

The ITAT Hyderabad accepted the assessee’s explanation that supporting documents could not be produced because the accountant was unavailable due to his son’s serious illness. It admitted the additional evidence and remanded the matter for fresh assessment.

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