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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 306 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 459 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 279 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 174 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 396 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 315 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 687 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 1425 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 1335 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 Mumbai Deletes Section 270A Penalty on Deeming Section 43CA Addition

Income Tax : ITAT Mumbai deleted Section 270A penalty, holding addition under Section 43CA deeming provisions did not establish under-reporting...

July 17, 2026 54 Views 0 comment Print

Section 14A Disallowance Deleted as No Exempt Income Earned: ITAT Mumbai

Income Tax : ITAT Mumbai upheld deletion of Section 14A and Section 115JB additions, holding no exempt income was earned during the relevant as...

July 17, 2026 66 Views 0 comment Print

Section 153C Assessment Quashed for Lack of Incriminating Material: ITAT Delhi

Income Tax : ITAT Delhi quashed Section 153C and Section 143(3) assessments, holding absence of incriminating material and incorrect statutory ...

July 17, 2026 54 Views 0 comment Print

No Bogus LTCG Addition Without Proof of Price Manipulation Linking Assessee: ITAT Raipur

Income Tax : ITAT Raipur deleted a Section 68 addition, holding that genuine share transactions cannot be treated as bogus without evidence lin...

July 16, 2026 108 Views 0 comment Print

Bad Debt Write-off Enough After TRF Ltd.; Verify Only Section 36(2): ITAT Bangalore

Income Tax : ITAT Bangalore restored bad debt, TDS/VAT disallowance, Section 80G and Section 270A issues for fresh verification by the Assessin...

July 16, 2026 90 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 1341 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 6003 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 20205 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 10065 Views 0 comment Print


Penalty u/s. 270A not leviable as order & notice failed to specify applicable limb

April 10, 2025 3540 Views 0 comment Print

ITAT Pune held that penalty under section 270A is not leviable since neither the assessment order nor the notice issued u/sec.274 r.w.s.270A the Assessing Officer has specified the limb under which the case of the assessee falls.

PCIT cannot exercise revisionary power u/s. 263 to restore issue for verification purpose: ITAT Ahmedabad

April 10, 2025 561 Views 0 comment Print

ITAT Ahmedabad held that PCIT cannot exercise revisionary power u/s. 263 to restore an issue for the purpose of verification only since restoring matter for verification means that PCIT is not sure of assessment order being erroneous causing prejudice to the revenue.

Exemption u/s. 10(23C)(vi) denied as hostel fees charged is significantly high: ITAT Ahmedabad

April 10, 2025 666 Views 0 comment Print

ITAT Ahmedabad held that exemption under section 10(23C)(vi) of the Income Tax Act is admissible to the trust has exist solely for educational purpose, thus since the hostel fees charged by the trust is significantly high the activity amounts to ‘trade, commerce and business’ hence exemption denied.

Cash Deposit During Demonetization from Liquor Sales: Addition u/s 69 Unjustified

April 10, 2025 1383 Views 0 comment Print

ITAT Chennai held that cash sales of liquor is the source of cash deposit during demonetization and accordingly, since the nature and source of investment fully explained by the assessee, addition u/s. 69 of 69A not justifiable.

Presumptive taxation u/s. 44AD applicable to nursing home since not classified as profession

April 10, 2025 1941 Views 0 comment Print

ITAT Mumbai held that presumptive taxation scheme under section 44AD of the Income Tax Act is duly applicable to nursing home since the assessee cannot be classified as a ‘person’ engaged in the ‘medical profession’.

Reassessment u/s. 148 is invalid if based on borrowed satisfaction: ITAT Hyderabad

April 10, 2025 2598 Views 0 comment Print

ITAT Hyderabad held that re-assessment under section 148 merely based on borrowed satisfaction, without any independent verification and application of mind, is invalid and liable to be quashed. Accordingly, notice u/s. 148 and consequent order quashed.

Section 80P(2)(d) Deduction allowed on Coop Bank Interest to Coop. Credit Society

April 10, 2025 3450 Views 0 comment Print

ITAT Pune allows 80P(2)(d) deduction for cooperative society’s interest income from cooperative bank investments.

ITAT Jaipur Set Aside Penalty Under 271E for Lack of Recorded Satisfaction

April 10, 2025 915 Views 0 comment Print

ITAT Jaipur quashes penalty under Section 271E of the Income Tax Act in Anil Sharma vs. ITO due to absent recorded satisfaction.

ITAT Orders Fresh Examination of ST Doctor’s Tax Exemption Claim U/S 10(26)

April 10, 2025 933 Views 0 comment Print

ITAT Kolkata overturns CIT(A) order on tribal doctor’s tax exemption, orders re-examination of income sources and bank deposits under Section 10(26).

Section 69A Addition Invalid if ownership of money or valuable not proved: ITAT Nagpur

April 10, 2025 2322 Views 0 comment Print

There are absolutely no credible and reliable evidences to establish that entire loans in cash were from the undisclosed funds whereas loan in cheques were accepted to be that of person other assessee and his role as a conduit or a mere intermediary was established.

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