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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 36 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 33 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 81 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


Section 50C Addition Upheld as Seized Cash Confirmed On-Money Receipt

June 17, 2026 309 Views 0 comment Print

ITAT sustained the adoption of fair market value under Section 50C after finding that seized cash represented on-money from property transactions. The Tribunal upheld the valuation determined through the DVO process.

ITAT Condones 311-Day Delay & Remands Reassessment Due to Need for Fresh Evidence

June 17, 2026 207 Views 0 comment Print

ITAT Chennai condoned a 311-day delay in filing the appeal and restored the matter for fresh adjudication. The Tribunal held that the assessee should receive one final opportunity to explain the source of cash deposits with supporting documents.

Indexed Cost of Construction Must Be Allowed as Building Details Were Part of Sale Deed: ITAT Chennai

June 17, 2026 210 Views 0 comment Print

ITAT Chennai held that indexation on construction cost cannot be denied when details of the building are already contained in the registered sale deed and its annexure. The Tribunal directed recomputation of capital gains after allowing indexed construction cost.

Reopening Upheld as Seized Diaries Revealed Unaccounted Cash Transactions Above Statutory Threshold

June 17, 2026 186 Views 0 comment Print

ITAT Ahmedabad upheld reassessment proceedings after finding that seized diaries recorded unaccounted cash transactions exceeding prescribed limits. The Tribunal held that statutory conditions for reopening were satisfied.

ITAT Quashes U/s 153C Assessments: AO Cannot Simply Copy Satisfaction Note

June 17, 2026 201 Views 0 comment Print

The Tribunal ruled that Section 153C requires the AO of the other person to independently assess whether seized documents have a bearing on that person’s income. A mechanical satisfaction note based solely on another officer’s communication was held invalid.

Reopening Quashed: AO Added Share Capital, Loan & Premium Without Understanding Transaction Nature

June 17, 2026 111 Views 0 comment Print

Jaipur ITAT held that reassessment proceedings were invalid because the Assessing Officer mechanically relied on Investigation Wing information without conducting independent verification.

WhatsApp Chats, Screenshots & Suspicion Can’t Prove On-Money: ITAT Jaipur

June 17, 2026 2529 Views 0 comment Print

The Tribunal ruled that third-party WhatsApp messages and decoded chat entries lacked evidentiary value against the assessee without corroborative material. The Revenue failed to prove that any cash was actually paid over and above the registered sale consideration.

ITAT Directs TDS Refund Despite Delayed E-Verification; Revenue Cannot Retain Tax on Technical Grounds

June 17, 2026 441 Views 0 comment Print

The Tribunal ruled that technical lapses in e-verification cannot override a taxpayer’s lawful entitlement to a refund. Once the delay was condoned and the return accepted, denial of the refund was held unjustified.

ITAT Quashes Reassessment: Approval from PCIT Instead of PCCIT Renders Section 148 Notice Invalid

June 17, 2026 312 Views 0 comment Print

The Tribunal ruled that reopening proceedings cannot survive where the mandatory sanction under Section 151 is not obtained from the prescribed authority. The defect was held to be jurisdictional, rendering the notice invalid.

CSR Donations Eligible for Section 80G Deduction; No Double Disallowance Merely Because They Form Part of CSR Spend

June 17, 2026 306 Views 0 comment Print

Delhi ITAT held that donations qualifying under Section 80G do not lose eligibility merely because they form part of Corporate Social Responsibility (CSR) expenditure.

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