#ITAT Judgments
Log in to FollowLatest ITAT Judgments updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.

Section 263 Valid Where AO Dropped Bogus Purchase Addition Without Enquiry: ITAT Chandigarh

Only Commission Income Taxable on Bogus Purchases; Entire Turnover Cannot Be Added: ITAT Delhi

Interest-Free Loans to Charitable Trusts Do Not Deny Sections 11 & 12 Exemption: ITAT Delhi

Second Section 148 Notice During Pendency of Earlier Reassessment Is Invalid: Delhi ITAT

Reassessment on Borrowed Satisfaction Invalid; Section 153C Must Apply: ITAT Ahmedabad

Section 12AB Registration Cannot Be Denied Without Proper Verification: ITAT Chandigarh

Mere Possession Cannot Prove Ownership of Seized Gold Jewellery: Mumbai ITAT

AO Cannot Recompute POCM Profits Without Rejecting Books: Ahmedabad ITAT

Time-Barred Reassessment Under Section 153 Invalid, Entire Addition Fails: ITAT Ahmedabad

Demonetisation Cash Deposits Not Unexplained if Backed by Regular Cash Sales Ahmedabad ITAT

ITAT Condones Delay in Section 270A Penalty Appeal, Orders Joint Hearing With Quantum Appeal

Only Profit on Business Bank Deposits Taxable, Not Entire Credits: ITAT Bangalore

Private Specific Trust with Sole Beneficiary Entitled to Individual Slab Rates: Jaipur ITAT

Section 43CA Inapplicable to Pre-Enactment Sale Agreements: Jaipur ITAT
Explore the latest ITAT Judgments updates on TaxGuru, including relevant Income-tax Act provisions, rules, notifications, circulars, judicial decisions and compliance guidance. The coverage highlights important tax positions, procedural requirements, assessments, deductions, penalties and litigation developments to help taxpayers and professionals understand the practical implications of changes in income-tax law.
