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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 231 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 159 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 195 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 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 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


Section 69C Addition Deleted for Lack of Corroborative Evidence & Cross-Examination: ITAT Pune

Income Tax : ITAT Pune upheld deletion of ₹1.14 crore Section 69C addition as it was based only on third-party statements without corroborati...

July 13, 2026 15 Views 0 comment Print

Foreign Tax Credit Cannot Be Denied for Delayed Form 67 Filing: ITAT Mumbai

Income Tax : ITAT Mumbai held delayed filing of Form 67 is not a ground to deny Foreign Tax Credit under Section 90 where foreign income and ta...

July 13, 2026 27 Views 0 comment Print

Gains arising from sale of strategic investments and unlisted shares by a banking company were assessable as capital gains not as business income

Income Tax : Gains arising from sale of strategic investments, promoter holdings, unlisted shares and similar long-term capital assets held by ...

July 13, 2026 21 Views 0 comment Print

Market Value of electricity supplied to Non-eligible Unit to be benchmarked at State Electricity Distribution Company’s tariff charged to industrial consumers and not IEX rates

Income Tax : Transfer of electricity from eligible captive power units to non-eligible units was to be valued at the tariff charged by State El...

July 13, 2026 30 Views 0 comment Print

Hyderabad ITAT: Wrong Section Mentioned (69 Instead of 69A) Doesn’t Invalidate Addition; Section 153D Approval Protected by New Section 292BC

Income Tax : ITAT Hyderabad upheld the excess cash addition and Section 153D approval, while remanding the stock shortage addition for fresh ex...

July 13, 2026 12 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 Chennai Remands Section 12AB Registration as ITBA Portal Notice Was Not Valid Service

June 18, 2026 177 Views 0 comment Print

The ITAT held that notices issued only through the ITBA Portal did not constitute valid service under the Income-tax Act and Rules. It remanded the Section 12AB application for fresh consideration after granting a proper hearing.

CSR Donation Eligible for Section 80G Deduction as Income Tax Act Contains No Express Bar

June 18, 2026 222 Views 0 comment Print

The ITAT held that CSR expenditure disallowed under Section 37(1) does not automatically bar deduction under Section 80G where statutory conditions are fulfilled. It allowed the deduction for donations made to an eligible Section 80G-registered trust.

ITAT Condoned 375-Day Appeal Delay as Kidney Treatment Prevented Timely Filing

June 18, 2026 138 Views 0 comment Print

The ITAT accepted kidney-related medical treatment and renal transplant as sufficient cause for a 375-day delay in filing the appeal. It remanded the agricultural income addition to the Commissioner (Appeals) for fresh adjudication after granting an opportunity of hearing.

AIF Exemption Cannot Be Denied Without Proper Income Characterisation: ITAT Chennai

June 18, 2026 231 Views 0 comment Print

The ITAT Chennai held that exemption under Section 10(23FBA) cannot be denied merely by reclassifying investment returns as business income without proper analysis. It found that the Assessing Officer failed to apply recognised tests for determining the nature of income.

CSR Donation Eligible for Section 80G Deduction: ITAT Delhi

June 18, 2026 297 Views 0 comment Print

The ITAT held that foreign exchange gains arising from realization of export proceeds from services rendered to associated enterprises are operating in nature for transfer pricing purposes. It directed verification by the Assessing Officer and corresponding computation of the arm’s length margin.

ITAT Delhi Deletes Section 69A Addition as Director Was Not Owner of Cash

June 18, 2026 186 Views 0 comment Print

The ITAT held that Section 69A could not be invoked as the director was not the owner of the unaccounted cash generated through over-invoicing. The Tribunal upheld deletion of the addition while affirming that the company owned the cash.

ITAT Criticises AO’s Inaction as Remand Reports & Upholds Section 54 Denial

June 18, 2026 264 Views 0 comment Print

The ITAT Delhi held that the assessee could not claim deduction under Section 54 for the first time before the Tribunal when it had neither been claimed in the return nor during assessment proceedings. The Tribunal also upheld the remand of the Section 50C issue to the Assessing Officer.

Income Tax Appeal Dismissed due to 754-Day Delay & Uncured Incorrect Appeal Fee Payment

June 18, 2026 117 Views 0 comment Print

The ITAT dismissed the appeal after finding that the appeal fee was paid under an incorrect head and the 754-day delay remained unexplained. The Tribunal held that the defects were not cured and no condonation petition was filed.

No Section 69A Addition on Cash Deposits Recorded in Audited Books Where Source Is Explained

June 17, 2026 663 Views 0 comment Print

ITAT Delhi held that cash deposits recorded in audited books and linked to disclosed business transactions could not be taxed under Section 69A. The Tribunal deleted the ₹5.60 crore addition after finding the source of deposits was explained.

ITAT Deletes ₹76.45 Crore TP Addition as CCDs Cannot Be Recharacterized as Equity

June 17, 2026 333 Views 0 comment Print

ITAT Mumbai held that Compulsorily Convertible Debentures could not be treated as equity merely to deny interest deductions. The Tribunal deleted the ₹76.45 crore transfer pricing adjustment arising from such recharacterization.

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