#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
Reassessment notice Against Non-Existent Entity After Amalgamation is invalid
Income Tax

Income Tax
ITAT Accepts Consultant’s Advice & relocation as Reasonable Cause for Delay in Appeal
Income Tax

Income Tax
Mechanical Approval & Loose Papers Can’t Justify Additions – ITAT Delhi Deletes All Additions
Income Tax

Income Tax
Software & Consultancy Expenses Held Revenue & PF Delay Due to Sunday Accepted as Valid: ITAT Ahmedabad
Income Tax

Income Tax
ITAT Mumbai Deletes ₹34.65 Cr Loan Addition: Source-of-Source Not Applicable Before AY 2013-14
Income Tax

Income Tax
Reassessment Based on Change of Opinion Invalid – ITAT Delhi Quashes Section 147 Action
Income Tax

Income Tax
Reassessment Quashed for Invalid Approval Beyond 4 Years from PCIT
Income Tax

Income Tax
Penalty Time-Barred When AO’s Satisfaction Recorded Before Notice: ITAT Chennai
Income Tax

Income Tax
Reassessment invalid as based on ‘reasons to suspect’ rather than ‘reason to believe’
Income Tax

Income Tax
Rectification u/s 154 on Dropped Reopening Held Invalid – ITAT Delhi Quashes ₹3.56 Cr Addition
Income Tax

Income Tax
Processing Fee is Interest, Not FTS – ITAT Delhi Follows Earlier Year decision
Income Tax

Income Tax
Software Cost Cross-Charge Not FIS/Royalty – ITAT Delhi Follows Earlier Year in SNC Lavalin Case
Income Tax

Income Tax
Cash Deposit Addition Scaled Down to 5% – ITAT Delhi Upholds CIT(A)’s Estimate
Income Tax

Income Tax
