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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 243 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 444 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 243 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 366 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 219 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 678 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 1308 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


Bangalore ITAT: Gross Profit Cannot Be Estimated Merely by Averaging Earlier Years Without Rejecting Books of Account

Income Tax : ITAT Bangalore deleted estimated gross profit addition, holding that accepted books of account could not justify estimation withou...

July 14, 2026 27 Views 0 comment Print

Hyderabad ITAT Quashes Reassessment: Section 148 Notice Invalid Without Approval of Competent Authority Under Section 151(ii)

Income Tax : ITAT Hyderabad quashed reassessment as Section 148 notice lacked approval from the specified authority under Section 151(ii) for A...

July 14, 2026 27 Views 0 comment Print

Income Tax Addition Restored as Correct GSTR Figures Were Not Considered: ITAT Delhi

Income Tax : ITAT Delhi restored a Section 44ADA addition to the AO for fresh examination after directing consideration of correct GSTR figures...

July 14, 2026 54 Views 0 comment Print

Gross Profit Addition Reduced to 2% Based on Past Scrutiny Records & Comparable Cases: ITAT Pune

Income Tax : ITAT Pune reduced the gross profit addition by applying a 2% GP rate after considering past scrutiny records and comparable sister...

July 14, 2026 51 Views 0 comment Print

Section 56(2)(x) Cannot Apply to Genuine Corporate Loan: ITAT Delhi

Income Tax : ITAT Delhi upheld deletion of a Section 56(2)(x) addition after finding the AO did not establish that repayment of the corporate l...

July 14, 2026 60 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 1332 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 10053 Views 0 comment Print


No Automatic TDS Liability on EDC Payments Without Proper Fact Finding

December 19, 2025 1023 Views 0 comment Print

The Tribunal examined whether non-deduction of TDS on External Development Charges justified treating the payer as an assessee-in-default. It held that the Assessing Officer must first verify whether the payee has already paid tax, as mandated by the proviso to section 201(1).

Section 153C Addition Quashed for No Incriminating Material Found

December 19, 2025 840 Views 0 comment Print

The Tribunal examined whether an addition under section 153C could survive without seized material. It held that in an unabated year, additions are impermissible without incriminating evidence found during search, leading to deletion of the addition.

PCIT Cannot Invoke Section 263 for Mere Technical Lapse

December 19, 2025 381 Views 0 comment Print

The Tribunal reaffirmed that revision cannot be exercised merely because the PCIT holds a different view. When the Assessing Officer’s view is plausible and based on enquiry, the assessment cannot be branded as erroneous or prejudicial.

Turnover Mismatch vis-à-vis TCS Data Invites 263: Lack of Enquiry by AO Proves Fatal

December 19, 2025 444 Views 0 comment Print

The Tribunal examined whether an assessment ignoring a clear mismatch between turnover and TCS data could survive. It held that absence of enquiry on such discrepancy renders the order erroneous and prejudicial, justifying revision.

NFAC Order Quashed for Failing to Decide Appeal on Merits

December 19, 2025 831 Views 0 comment Print

The Tribunal ruled that an appellate authority cannot dismiss an appeal solely for non-compliance and must decide it on merits, leading to remand for fresh assessment.

Multiple Opportunities Ignored: ITAT Declines to Exercise Discretion

December 19, 2025 471 Views 0 comment Print

Despite granting several chances to appear and explain delays, the Tribunal found no genuine effort by the appellant. Discretionary relief like condonation will not be extended where conduct shows indifference.

Mechanical Rejection of Section 12AB Application Set Aside by ITAT

December 19, 2025 615 Views 0 comment Print

Delhi ITAT observed that cancelling provisional registration without considering submitted documents amounts to arbitrary exercise of power. Such orders must be reconsidered after granting proper opportunity of hearing.

CIT(A) Directed to Reassess Appeal After Ex-Parte Dismissal

December 19, 2025 366 Views 0 comment Print

ITAT Dehradun held that dismissing an appeal without addressing all grounds contravenes natural justice and remanded the matter to CIT(A) for fresh adjudication.

Section 145A Cannot Be Used to Inflate Profits: ₹38.26 Lakh Addition Deleted

December 19, 2025 570 Views 0 comment Print

Mumbai ITAT ruled that Section 145A is a valuation provision, not a charging mechanism, and deleted a ₹38.26 lakh MODVAT/CENVAT addition, highlighting that proper accounting and reconciliation prevent artificial income.

ITAT Confirms Tax Relief for Co-operative Society on Bank Interest

December 19, 2025 810 Views 0 comment Print

The Tribunal ruled that a co-operative bank continues to be a co-operative society for the purpose of Section 80P(2)(d). Deduction was therefore allowed on interest income wrongly disallowed at the CPC stage.

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