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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 Deletes FTS Addition Because India-UAE DTAA Contains No FTS Clause

June 11, 2026 312 Views 0 comment Print

The Chennai ITAT held that payments received by a UAE resident could not be taxed as Fees for Technical Services in India because the India-UAE DTAA lacks an FTS provision. In the absence of a Permanent Establishment, the income was treated as business profits not taxable in India.

ITAT Deletes Section 80GGC Disallowance as No Evidence Linked Donation to Accommodation Entry Scheme

June 10, 2026 3786 Views 0 comment Print

The Jodhpur ITAT held that deduction under Section 80GGC cannot be denied merely on allegations against a political party in the absence of evidence showing any benefit returned to the donor.

Excess Stock Found During Survey Is Business Income, Not Deemed Income u/s 69A: Bangalore ITAT

June 10, 2026 552 Views 0 comment Print

The ruling emphasizes that undisclosed business receipts and stock arising from an existing business cannot automatically be characterized as unexplained income. In the absence of evidence pointing to any other source, the income should be assessed under normal business provisions.

Bogus Purchase Addition Can’t Be 100% When Sales Are Accepted: ITAT Mumbai

June 10, 2026 756 Views 0 comment Print

The Tribunal held that when sales are accepted and books of account are not rejected, the entire amount of disputed purchases cannot be added to income. It directed the Assessing Officer to tax only the profit element embedded in such purchases following settled judicial principles.

CIT(A) Cannot Dismiss Appeal for Non-Prosecution Without Deciding Merits: ITAT Pune

June 10, 2026 312 Views 0 comment Print

The ITAT Pune held that the CIT(A)/NFAC cannot dismiss an appeal merely for non-prosecution without adjudicating the issues on merits as mandated under Section 250(6). The matter was remanded for fresh consideration with a direction to pass a reasoned and speaking order after granting one final opportunity to the assessee.

Section 50 Is Only a Computation Fiction: Long-Term Capital Loss Can Be Set Off Against Deemed STCG

June 10, 2026 321 Views 0 comment Print

The Tribunal held that section 50 merely prescribes a special method for computing gains on depreciable assets and does not convert a long-term capital asset into a short-term capital asset. Consequently, long-term capital losses were permitted to be set off against such gains under section 74.

Sale Deed Not Final Word: ITAT Accepts Higher Actual Purchase Cost and Restores Full Indexation Benefit

June 10, 2026 345 Views 0 comment Print

The Tribunal ruled that the guideline value recorded in a registered document is not conclusive for computing capital gains if the assessee proves that a higher amount was genuinely paid. The decision underscores the importance of substantive evidence over mere recitals in the sale deed.

Nominal Members No Bar to Section 80P Deduction; ITAT Sends Cooperative Society’s Claim Back for Fresh Examination

June 10, 2026 171 Views 0 comment Print

The Tribunal found that the authorities below failed to properly apply the principles governing section 80P deductions relating to nominal members, statutory deposits, and co-operative society investments. The matter was remanded for reconsideration in accordance with settled law.

ITAT deleted ₹90 Lakh on-money addition based on unsigned property agreement and unauthenticated search material

June 10, 2026 426 Views 0 comment Print

Addition of ₹90 lakh made under section 69A towards alleged cash payment for purchase of property as well as the addition made under section 69C on account of alleged unaccounted purchases was deleted as additions based solely on third-party documents, without independent corroboration or evidence directly linking the transactions to assessee were not sustainable in law.

Bangalore ITAT: CSR Donations Eligible for Section 80G Deduction; No 14A Disallowance When No Exempt Income Earned

June 10, 2026 240 Views 0 comment Print

The Tribunal noted that donations to Swachh Bharat Kosh and Clean Ganga Fund made towards CSR obligations are specifically excluded under section 80G, while no similar embargo exists for other eligible institutions. Consequently, the assessee’s claim for deduction was allowed in full.

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