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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 285 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


Chennai ITAT: Section 12AA Registration Cannot Be Cancelled Merely on Uncorroborated Allegation of Capitation Fee Collection

Income Tax : Chennai ITAT restored Section 12AA registration, holding uncorroborated capitation fee allegations alone cannot justify cancellati...

July 17, 2026 33 Views 0 comment Print

Chennai ITAT: Bogus Purchase Addition Cannot Rest on Suspicion; Search Data Must Be Corroborated with Independent Evidence

Income Tax : Chennai ITAT held that seized Tally data alone cannot justify bogus purchase additions without corroborative evidence, while susta...

July 17, 2026 42 Views 0 comment Print

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 99 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 81 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 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


Duplicate Appeals Due to Technical Error: ITAT Raipur Allows Withdrawal

February 14, 2025 675 Views 0 comment Print

ITAT Raipur permits assessee to withdraw a duplicate tax appeal filed due to a technical error, dismissing the case as withdrawn.

Demonetization Cash Deposit: ITAT Bangalore Orders Merit-Based Review

February 14, 2025 22272 Views 0 comment Print

ITAT Bangalore remands case concerning cash deposits during demonetization, directing the AO to re-assess the addition u/s 69A after considering CBDT circulars and granting the assessee a fair hearing.

Low Tax Effects: ITAT Delhi Dismisses Income Tax Appeal

February 14, 2025 789 Views 0 comment Print

ITAT Delhi dismisses Revenue’s appeal in ACIT vs Hindukush Construction Pvt. Ltd. (AY 2016-17) due to low tax effect under CBDT Circular No. 09/2024.

Survey Statement Not Sole Basis for Income Addition: ITAT Mumbai

February 14, 2025 708 Views 0 comment Print

ITAT Mumbai allows Hotel Deepak’s appeal, holding that a survey statement u/s 133A can’t be the sole basis for income addition when discrepancies exist and expenses are substantiated. The tribunal cites a prior similar ruling.

Personal funds were utilized to conduct transactions on NSEL platform: ITAT deleted addition

February 14, 2025 615 Views 0 comment Print

In the matter aforementioned ITAT deleted addition made on account of Client Code Modification after observing that assessee utilized its own funds to conduct transactions on NSEL platform and the profits from such transactions have already been offered to tax.

Section 143(1) Adjustment Infructuous After 143(3) Scrutiny Assessment

February 14, 2025 2652 Views 0 comment Print

ITAT Mumbai rules that a Section 143(1) adjustment becomes infructuous once a regular assessment under Section 143(3) is completed, especially if the returned income is accepted as the assessed income.

ITAT Ahmedabad Condones Delay, Remands Section 69A Case

February 14, 2025 885 Views 0 comment Print

ITAT Ahmedabad condones a 340-day delay in an appeal on unexplained cash deposits under Section 69A and remands the case for fresh adjudication.

ITAT Mumbai Quashes CIT(A) Order Against HPCL for Non-Compliance with Tribunal Directives

February 14, 2025 852 Views 0 comment Print

ITAT Mumbai quashes CIT(A)’s order dismissing HPCL’s appeal, citing non-compliance with prior tribunal directives. The case involves interest on refunds and the now-defunct Vivad Se Viswas Scheme. The tribunal mandates a fresh hearing on the merits of the case.

Section 69C Addition of ₹6.80 crore for Bogus Purchase: ITAT Upholds Deletion 

February 14, 2025 7329 Views 0 comment Print

Key ITAT Delhi decision in ACIT Vs Hella India Lighting Ltd.: Analysis of Section 69C addition, expense disallowance, and foreign exchange loss claims for AY 2017-18.

Hypothetical Income Not Taxable Under Mercantile System: ITAT Chennai

February 13, 2025 477 Views 0 comment Print

ITAT Chennai held that although the assessee company was following the mercantile system of accounting, only real income could be brought to tax. Hypothetical income cannot be taxed. Hence, appeal of revenue dismissed.

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