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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 258 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 246 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 162 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 372 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 237 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


Section 54F Exemption Issue Remanded for Fresh Computation After DVO Valuation: ITAT Chennai

Income Tax : ITAT remanded Section 54F and Section 50C issues for fresh computation after DVO valuation and reconsideration of construction exp...

July 14, 2026 21 Views 0 comment Print

Section 54F Exemption on Actual Sale Consideration, Not Section 50C Value: ITAT Chennai

Income Tax : ITAT Chennai allowed Section 54F exemption based on actual sale consideration, holding Section 50C deeming value not applicable fo...

July 14, 2026 27 Views 0 comment Print

Section 54F Exemption Based on Actual Sale Price, Not Section 50C Value: ITAT Chennai

Income Tax : Cost of Improvement on Farm Land Allowable; Section 54F Exemption to Be Computed on Actual Sale Consideration, Not Section 50C Val...

July 14, 2026 24 Views 0 comment Print

Section 143(2) Assessment Quashed for Notice Issued by Officer Without Jurisdiction: ITAT Delhi

Income Tax : ITAT Delhi quashed the assessment after holding that the Section 143(2) notice was issued by an Assessing Officer lacking jurisdic...

July 14, 2026 108 Views 0 comment Print

Section 148 Reassessment Quashed as ₹50 Lakh Threshold Not Met for Same Transaction: ITAT Delhi

Income Tax : ITAT Delhi quashed Section 148 reassessment as separate transactions could not be aggregated to meet the ₹50 lakh threshold unde...

July 14, 2026 75 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 20193 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 10056 Views 0 comment Print


Only Profit on Bogus Purchases Taxable – Full Disallowance Unjustified: ITAT Mumbai

November 12, 2025 846 Views 0 comment Print

ITAT Mumbai held that doubting goods transportation alone cannot justify full disallowance, restricting the addition to 11.54% GP on ₹32.75 lakh purchases.

Mechanical Approval Under Repealed Section Invalidates Reopening: ITAT Delhi

November 12, 2025 495 Views 0 comment Print

ITAT Delhi invalidated a reassessment under Sections 144/147, citing mechanical approval by authorities and incorrect statutory references. The ruling reinforces that higher authorities must apply proper legal mind when granting sanction under Section 151.

Transfer Pricing: Large Turnover Companies Not Comparable to Captive Units: ITAT Bangalore

November 12, 2025 1557 Views 0 comment Print

ITAT observed that applying an upper turnover filter is essential in transfer pricing cases where the assessee’s turnover is much lower. It ordered exclusion of big IT majors from the comparable list and directed fresh computation of ALP.

Bogus Purchase: ITAT Quashes 271(1)(c) Penalty as Specific Limb not Mentioned

November 12, 2025 993 Views 0 comment Print

 ITAT Mumbai deleted a penalty under Section 271(1)(c) because the notice failed to specify whether it targeted concealment of income or inaccurate particulars. The ruling highlights the need for clarity in issuing tax penalties.

Extrapolation cannot be done to assume income without any cogent material

November 12, 2025 810 Views 0 comment Print

ITAT Mumbai held that no extrapolation can be done on estimation basis in absence of any incriminating material. Accordingly, addition rightly deleted by CIT(A). Thus, order of CIT(A) upheld and appeal of revenue dismissed to that extent.

Addition of ₹5.48 Lakh brokerage income was upheld and seized records reflected mock trading which was not unexplained income

November 12, 2025 711 Views 0 comment Print

Since the transactions in seized records were only notional mock trading entries and not unexplained cash credits, only brokerage income at 1% of transaction value was taxable.

Denial of exemption u/s 10(34) and 10(35) for dividend and mutual fund income by invoking Sections 13(1)(d) and 13(2)(h) was unjustified

November 12, 2025 441 Views 0 comment Print

Assessee, being a charitable trust registered under Section 12A, was entitled to exemption under Sections 10(34) and 10(35) for dividend and mutual fund income therefore, denial of exemption by invoking Sections 13(1)(d) and 13(2)(h) was unjustified

ITAT Delhi Remands ₹61 Lakh Property Addition – Additional Evidence Admitted Under Rule 29

November 12, 2025 306 Views 0 comment Print

ITAT Delhi remitted a case where CIT(A) upheld additions without examining available evidence. The ruling reinforces that authorities must fully consider documents and explanations before confirming unexplained investments.

Identity Proved, Genuineness Unclear: ITAT Remands ₹50 Lakh Loan Case to AO

November 12, 2025 756 Views 0 comment Print

The ITAT Mumbai remanded a ₹50 lakh addition case after finding that a business loan was omitted from audited accounts and required further verification.

Gift from Brother-in-Law Not Taxable despite absence of deed: ITAT Kolkata

November 12, 2025 5547 Views 1 comment Print

ITAT Kolkata held that gifts received from a brother-in-law are exempt under Section 56(2)(vii), as the relationship qualifies as relative for tax purposes.

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