Follow Us:

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


Bangalore ITAT Restores Section 50C & Section 54F Issues; CIT(A) Cannot Dismiss Appeal for Non-Prosecution

June 19, 2026 210 Views 0 comment Print

ITAT Bangalore held that where the assessee disputed the stamp duty valuation and furnished a registered valuer’s report, the Assessing Officer ought to have referred the matter to the Departmental Valuation Officer (DVO).

Wrong Section, Wrong Assessment: Bangalore ITAT Annuls Section 143(3) Order Passed After Search

June 19, 2026 369 Views 0 comment Print

ITAT Bangalore held that once a search under Section 132 was conducted, the assessment for the relevant year had to proceed under Section 147/148 in accordance with the post-2021 statutory scheme.

Form 3CD Reporting Error Not Sufficient to Deny Bonus Deduction: ITAT Bangalore

June 19, 2026 231 Views 0 comment Print

The ITAT Bangalore held that a mismatch between the income tax return and Form 3CD cannot by itself justify disallowance of a genuine bonus payment. It allowed the deduction after finding that the payment was supported by books of account and bank records.

ITAT Remands Cash Deposit Addition as Documentary Evidence Was Not Examined

June 19, 2026 168 Views 0 comment Print

ITAT Visakhapatnam remanded the assessment after holding that documentary evidence relating to cash deposits, members’ records and audit reports required proper verification. The Tribunal directed a fresh assessment without expressing any opinion on the merits.

ITAT Hyderabad Deletes Section 69 Addition as Dumb Document Lacked Evidence

June 19, 2026 231 Views 0 comment Print

ITAT Hyderabad held that an addition under Section 69 cannot be sustained solely on the basis of an uncorroborated loose sheet. The Tribunal ruled that independent evidence is necessary to establish alleged on-money payments.

ITAT Allows Foreign Tax Credit as Delay in Filing Form 67 Is Procedural: ITAT Visakhapatnam

June 19, 2026 231 Views 0 comment Print

The ITAT Visakhapatnam held that delayed filing of Form No. 67 does not justify denial of Foreign Tax Credit where taxes have been paid in the foreign jurisdiction. It ruled that the procedural delay cannot override the substantive benefit available under the DTAA.

Section 80P Deduction Denied as Return of Income Was Not Filed Before Assessment

June 19, 2026 213 Views 0 comment Print

ITAT Visakhapatnam held that filing a return of income before completion of assessment is mandatory for claiming deduction under Section 80P. The Tribunal upheld denial of the deduction where the return was filed only after the assessment.

Sale of Ancestral Property Taxable as Capital Gains not as Income from Other Sources

June 19, 2026 537 Views 0 comment Print

The ITAT held that proceeds from the sale of ancestral immovable property are taxable under the head Capital Gains” and not Income from Other Sources. The matter was remanded to the Assessing Officer for fresh computation after considering the assessee’s documents.

ITAT Remands Capital Gains Case as AO Failed to Refer Valuation to DVO

June 19, 2026 189 Views 0 comment Print

The ITAT held that the Assessing Officer must comply with the mandatory provisions of Section 50C(2) before adopting the stamp duty value. The matter was remanded for obtaining the DVO’s valuation report and fresh adjudication.

ITAT Deletes Maximum Marginal Rate Tax as Charitable Trust Is Taxable at Normal Rates

June 19, 2026 315 Views 0 comment Print

The ITAT held that a public charitable trust could not be taxed at the Maximum Marginal Rate under Section 167B. It directed taxation at normal rates and held that no tax was payable as the income was below the basic exemption limit.

Search Post by Date
July 2026
M T W T F S S
 12345
6789101112
13141516171819
20212223242526
2728293031