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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


ITAT Pune Allows Section 80P(2)(d) Deduction on Co-operative Bank Dividends

Income Tax : ITAT Pune allowed deduction under Section 80P(2)(d) on dividend from co-operative banks, following coordinate bench decisions for ...

July 13, 2026 48 Views 0 comment Print

ITAT Pune Remands Section 80P Deduction Claim Following Precedents

Income Tax : ITAT Pune remanded the Section 80P deduction issue for fresh assessment after noting relevant precedents and directing reconsidera...

July 13, 2026 39 Views 0 comment Print

ITAT Pune Allows Section 80P(2)(a)(i) Deduction on Co-op Bank Interest

Income Tax : ITAT Pune allowed deduction under Section 80P(2)(a)(i) on interest from co-operative bank deposits, following binding judicial pre...

July 13, 2026 42 Views 0 comment Print

Chennai ITAT Grants Retrospective Benefit of First Proviso to Section 50C; Oral Agreement with Advance by Cheque Valid to Adopt Stamp Duty Value as on Agreement Da

Income Tax : Chennai ITAT held Section 50C provisos applicable to oral agreements backed by bank payments and deleted related additions, remand...

July 13, 2026 84 Views 0 comment Print

Chennai ITAT Deletes ₹64.60 Lakh Penalty U/s 271D; Temporary Cash Support to Show Visa Funds Is Not a Loan

Income Tax : Chennai ITAT deleted the Section 271D penalty, holding temporary cash received to demonstrate visa funds was not a loan attracting...

July 13, 2026 54 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 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 10050 Views 0 comment Print


ITAT Allows Leave Encashment Deduction as Payment to Insurer Was Actual Business Expenditure

June 21, 2026 201 Views 0 comment Print

The dispute concerned deduction of CSR expenditure incurred before Explanation 2 to section 37(1) became applicable. The ITAT held that the contribution, made under Ministry of Shipping guidelines, was allowable for AY 2012-13. The decision emphasised that the statutory bar introduced from AY 2015-16 could not be applied retrospectively.

Non-Disclosure of Tally Data and Forensic Report Violates Natural Justice: ITAT Kolkata

June 21, 2026 2610 Views 0 comment Print

The ITAT held that relying on tally data and a forensic report without providing them to the assessee violated principles of natural justice. The matter was remanded to the Assessing Officer while retaining the commission rate at 0.15%.

Startups Can Claim Section 80-IAC Deduction from First Year of DPIIT Recognition: ITAT Pune

June 21, 2026 162 Views 0 comment Print

The ITAT Pune held that Section 80-IAC does not require startups to complete three years before claiming the deduction. It directed the Assessing Officer to allow the deduction from the first eligible assessment year.

ITAT Directs AO to Follow APA as Royalty Transaction Became Covered Under New Agreement

June 20, 2026 285 Views 0 comment Print

ITAT held that the Assessing Officer must implement the terms of the later APA covering royalty payments to the AE. The ruling required fresh effect to be given based on the modified return.

ITAT Remands TP Adjustment as AE Transaction ALP Was Computed Using Incorrect Entity-Level Method

June 20, 2026 210 Views 0 comment Print

The Tribunal held that transfer pricing adjustments must be based on international transactions and not entity-level figures. It remanded the matter after finding errors in the computation of the arm’s length price.

Periodic dredging to maintain existing jetty was revenue expense, not capital outlay: ITAT granted ₹4.49 Crore Relief

June 20, 2026 261 Views 0 comment Print

Expenditure of ₹4.49 crore incurred on maintenance dredging for removal of natural siltation and restoration of the existing operational depth of the jetty constituted revenue expenditure allowable under section 37(1). Accordingly, the disallowance made by AO and sustained by CIT(A) was deleted.

ITAT upheld additional depreciation on new tanks used for storage of raw materials and finished goods

June 20, 2026 225 Views 0 comment Print

The newly constructed storage tanks used for storing hazardous raw materials and finished products constituted an integral part of plant and machinery and were eligible for additional depreciation under section 32(1)(iia). Accordingly, the disallowance of ₹91.12 lakh was deleted.

ITAT Chennai Dismisses Appeal as Reassessment Made No Fresh Additions

June 20, 2026 252 Views 0 comment Print

The Tribunal held that a reassessment order making no new additions does not merge with the original assessment so as to permit challenge to issues accepted earlier. The original disallowance remained unaffected.

ITAT Delhi Set Aside Transfer Pricing Addition as Selected Comparables Were Functionally Different

June 20, 2026 219 Views 1 comment Print

ITAT Delhi excluded three comparable companies after holding that they were functionally dissimilar and government-controlled enterprises. Their exclusion eliminated the transfer pricing adjustment on engineering design services.

CSR Donations Qualify for Section 80G Deduction: ITAT Delhi

June 20, 2026 231 Views 0 comment Print

ITAT Delhi held that donations forming part of CSR expenditure are eligible for deduction under Section 80G if the statutory conditions are satisfied. The Tribunal ruled that disallowance under Section 37(1) does not bar a separate deduction under Chapter VI-A.

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