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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


Rejection of Section 80IAC Claim Unjustified for mere Form 10CCB Delay

March 3, 2025 2004 Views 0 comment Print

ITAT Pune held that delay in filing audit report in Form 10CCB due to technical problem is justifiable and hence denial of claim under section 80IAC of the Income Tax Act not justified. Accordingly, order set aside to AO to consider audit report.

Sundry Debtors Not Unexplained Money Under Section 69A: ITAT Jaipur

March 3, 2025 2286 Views 0 comment Print

ITAT Jaipur held that amount of sundry debtor recorded in books of account are not any money, bullion, jewellery or other valuable article and hence doesn’t qualify as unexplained money under section 69A of the Income Tax Act.

Reassessment not valid if no application of mind by AO: ITAT Pune

March 2, 2025 1245 Views 0 comment Print

Aadhunik Infrastructure Development Pvt. Ltd. Vs DCIT (ITAT Pune) The Income Tax Appellate Tribunal (ITAT), Pune Bench “A,” has ruled in favor of Aadhunik Infrastructure Development Pvt. Ltd. (formerly Gauri Plasticulture Pvt. Ltd.), setting aside the reassessment proceedings initiated under Section 147 of the Income Tax Act, 1961, for the Assessment Year 2012-13. The appeal […]

Applicability of Sections 41(1) & 68 on Lease and Booking Advances as Ceased Liabilities – ITAT Ruling

March 2, 2025 966 Views 0 comment Print

ITAT Nagpur rules in ITO Vs N. Kumar Housing, addressing ₹5.2 crore addition under Sections 41(1) and 68. Liability cessation and unexplained cash credits analyzed.

No penalty under Section 271(1)(c) if income declared during search & seizure

March 2, 2025 1617 Views 0 comment Print

ITAT Pune rules in Ramchandra Jadhavrao vs. ACIT that no penalty under Section 271(1)(c) applies if income is declared in return post-survey.

Accumulation u/s. 11(1)(a) allowed at 15% of gross receipts: ITAT Delhi

February 28, 2025 7452 Views 0 comment Print

ITAT Delhi held that accumulation under section 11(1)(a) of the Income Tax Act is to be allowed at 15% of gross receipts. Accordingly, appeal of the assessee allowed.

Capital gain cannot be treated as bogus merely on warning letter of SEBI without any incriminating material

February 28, 2025 2496 Views 0 comment Print

ITAT Chandigarh held that treating capital gains earned on sale of shares as bogus merely on the basis of warning letter of SEBI without any incriminating material found during course of search demonstrating transaction as bogus is unjustified.

Initiation of revision proceedings u/s. 263 based on audit objection not tenable in law: ITAT Jaipur

February 28, 2025 1461 Views 0 comment Print

ITAT Jaipur held that exercise of revisionary power under section 263 of the Income Tax Act on the basis of audit objection is not tenable in law. Accordingly, initiation of proceedings liable to be quashed.

Addition u/s. 69C unwarranted as unaccounted expenditures met out of unaccounted receipts

February 28, 2025 1812 Views 0 comment Print

ITAT Ahmedabad held that once the unaccounted receipts from the sale of properties are subjected to taxation as part of the capital gains computation, the related unaccounted expenditures stand explained and cannot be taxed separately as unexplained expenses.

ITAT Directs CIT(E) to Consider Form 10AB Application on Merits Despite Error in Clause Selection

February 28, 2025 2625 Views 0 comment Print

ITAT Chennai orders CIT(E) to reconsider Sri Ramajayam Educational Trust’s Form 10AB application, citing rejection on technical grounds and lack of opportunity for correction.

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