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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


ITAT Annuls Section 153A Assessment as Search Warrant Was Not in Assessee’s Name

June 20, 2026 174 Views 0 comment Print

The Tribunal affirmed the CIT(A)’s order annulling assessments because the search was not conducted in the assessee’s name. It also noted that the Revenue’s appeals were not maintainable due to the low tax effect.

ITAT Rejects Recall Plea as COVID Limitation Extension Not Apply to Assessment Proceedings

June 20, 2026 198 Views 0 comment Print

The ITAT held that the Supreme Court’s COVID-19 limitation extension did not apply to statutory timelines for completing income-tax assessments. It dismissed the Revenue’s recall application and upheld the earlier order quashing the assessment as time-barred.

ITAT Deletes GP Addition as AO Failed to Reject Books Under Section 145(3)

June 20, 2026 258 Views 0 comment Print

The ITAT Raipur held that estimated gross profit addition on unrecorded sales cannot be sustained when the Assessing Officer has not rejected the books of account under Section 145(3). The Tribunal deleted the addition after finding the assessment contrary to settled legal principles.

ITAT Deletes MAT Addition Because Convertible Debentures Were Not Compound Financial Instruments

June 20, 2026 123 Views 0 comment Print

The ITAT Mumbai held that the assessee’s convertible debentures lacked the liability component required for classification as Compound Financial Instruments. Consequently, they could not be treated as transition amount under Section 115JB(2C).

ITAT Grants Full TDS Credit Despite Employer’s Failure to Deposit Tax

June 20, 2026 1023 Views 0 comment Print

The Tribunal ruled that tax demand cannot be raised against an employee where TDS was deducted from salary but not deposited by the employer. The decision reiterates the protection available under Section 205 of the Income-tax Act.

ITAT Deletes Bogus LTCG Addition on Green Crest Shares; Suspicion Cannot Replace Evidence

June 20, 2026 177 Views 0 comment Print

The Mumbai ITAT deleted the addition alleging bogus long-term capital gains from penny stock transactions after finding no evidence linking the assessee to any accommodation entry.

TDS Under Section 194J Upheld for Coaching Institute Faculty

June 20, 2026 372 Views 0 comment Print

ITAT Cochin ruled that faculty engaged by a coaching institute were independent professionals and not employees. It held that TDS was correctly deducted under Section 194J, deleting the demand raised under Sections 201(1) and 201(1A).

No Section 270A Penalty if AO Did Not Specify Under-Reporting or Misreporting

June 20, 2026 708 Views 0 comment Print

The ITAT held that the Assessing Officer must clearly indicate whether the alleged default is under-reporting or misreporting, as both attract different consequences under Section 270A. Failure to do so rendered the penalty order invalid.

ITAT Deletes Section 56(2)(x) Addition Due to Prior Property Agreement

June 20, 2026 765 Views 0 comment Print

ITAT Ahmedabad held that the tax authorities failed to consider evidence of an earlier agreement and prior payments before invoking Section 56(2)(x). The addition based on the stamp duty value was deleted.

ITAT Deletes Section 69 Addition as Seized Loose Sheet Was a Dumb Document

June 20, 2026 420 Views 0 comment Print

The ITAT Hyderabad held that an uncorroborated loose sheet could not justify an addition under Section 69 for alleged on-money payment. The Tribunal upheld deletion of the addition as no independent evidence supported the Revenue’s case.

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