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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 282 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 399 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 1428 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


No Reassessment Addition Without Addition on Recorded Reason: ITAT Surat

Income Tax : ITAT Surat dismissed Revenue’s appeal, upholding deletion of Section 10AA addition and holding no other issue could be added in ...

July 17, 2026 57 Views 0 comment Print

Hub Expenses and Broken Period Interest Allowed: ITAT Mumbai

Income Tax : ITAT Mumbai deleted addition on interest from overseas branches, allowed hub expenses and upheld deductions including broken perio...

July 17, 2026 63 Views 0 comment Print

Genuine Business Purchases Cannot Be Disallowed Over Contract Expiry: ITAT Delhi

Income Tax : ITAT Delhi partly allowed the assessee’s appeals and dismissed the Revenue’s appeal in Section 263 revision and related assess...

July 17, 2026 39 Views 0 comment Print

Section 13 Violation Does Not Warrant Denial of Entire Section 11 Exemption: ITAT Delhi

Income Tax : ITAT Delhi deleted Section 11 disallowance and allowed exemption claims, holding denial under Section 13 is restricted to the exte...

July 17, 2026 45 Views 0 comment Print

Section 148 Reassessment Notice Quashed as Time-Barred Under Section 149: ITAT Cochin

Income Tax : ITAT Cochin quashed Section 148 reassessment for AY 2015-16, holding the notice time-barred under Section 149 despite Section 148A...

July 17, 2026 42 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 6006 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


ITAT Bangalore Remands Section 54 Exemption Case for Review

February 19, 2025 1833 Views 0 comment Print

ITAT Bangalore sets aside CIT(A) order in Section 54 exemption case due to lack of documents. The case is remanded for fresh review.

Non-Compliance Due to Email Change: ITAT Restores Quantum & Penalty Appeals to CIT(A)

February 19, 2025 576 Views 0 comment Print

ITAT Pune restores Mauli Nagari’s tax case to CIT(A)-NFAC due to non-compliance issues. Read about penalties, unexplained cash deposits & reassessment.

ITAT Luncknow directed CIT(A) to re-consider condonation as delay of 4 days erroneously calculated as 551 days

February 19, 2025 645 Views 0 comment Print

ITAT Lucknow held that delay of 4 days erroneously calculated as delay of 551 days by CIT(A). Accordingly, directed CIT(A) to consider request of condonation and if found appropriate to grant opportunity of being heard.

AO’s order cannot be deemed erroneous Solely Due to PCIT Disagreement: ITAT Jaipur

February 19, 2025 948 Views 0 comment Print

Explore the ITAT Jaipur decision in Mujmmeel Vs ACIT, examining Section 263 order invoking unexplained investments and its implications on tax assessments.

ITAT quashes Section 271(1)(c) penalty on estimated 24.50% NP rate addition

February 19, 2025 1092 Views 0 comment Print

ITAT Chandigarh rules against penalty on estimated income in AKM Resorts vs ACIT, reinforcing that additions based on estimation don’t imply income concealment.

ITAT Pune upholds dismissal of appeal due to inordinate & unexplained delay

February 19, 2025 576 Views 0 comment Print

ITAT Pune dismisses Indrayani Seva Samiti’s appeal due to an unexplained 8-year delay, citing lack of sufficient cause and upholding CIT(A)’s order.

Cash deposits during demonetization out of earlier withdrawals cannot be added

February 19, 2025 1311 Views 0 comment Print

ITAT Bangalore held that addition under section 69A towards cash deposits during demonetization deleted since cash deposit was made out of earlier withdrawals. Accordingly, appeal allowed and addition deleted.

Reassessment order passed without disposing objection raised by assessee not sustainable

February 19, 2025 1095 Views 0 comment Print

ITAT Mumbai held that passing of assessment order u/s 147 r.w.s. 144B of the Act without disposing the objections raised by the assessee is not sustainable being without jurisdiction. Accordingly, reassessment notice u/s. 148 set aside.

80IA Deduction Allowed on income from Operation of industrial park 

February 19, 2025 591 Views 0 comment Print

DCIT Vs K Raheja IT Park (Hyderabad) Ltd. (ITAT Mumbai) The Income Tax Appellate Tribunal (ITAT) Mumbai dismissed appeals filed by the revenue challenging the Commissioner of Income Tax (Appeals)’s order regarding deductions claimed under Section 80IA(4)(iii) of the Income Tax Act, 1961, by K Raheja IT Park (Hyderabad) Ltd. The appeals pertained to assessment […]

Section 50C not applicable to assignment of development rights: ITAT Bangalore

February 18, 2025 1950 Views 0 comment Print

ITAT Bangalore ruled on the taxability of Transferable Development Rights (TDR) in the case of Smt. Sowmya Sathyan vs. ITO, clarifying its classification under income tax laws.

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