#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.

Mechanical Section 153D Approval Invalidates Search Assessments: ITAT Delhi

Harshad Mehta AY 1993–94: ITAT Mumbai Deletes Unsupported Securities Additions

Corporate Guarantee for AE Falls Under Section 92B; 0.20% Commission Is ALP: ITAT Mumbai

Rule 128 Effective From 01.04.2017 Cannot Deny Kenya Foreign Tax Credit for Earlier Return: ITAT Mumbai

Section 271AAB Penalty Quashed as Notice Failed to Specify Applicable Limb: ITAT Pune

Section 271AAB Penalty of Rs.43.78 Lakh Deleted for Defective Notice: ITAT Delhi

Section 271AAB Penalty Invalid When Notices Fail to Specify Applicable Limb: ITAT Delhi

Pen Drive Entries Without Corroboration Cannot Sustain Addition: ITAT Chennai

Cash Addition Based on Third-Party Loose Sheets Without Corroboration Deleted: ITAT Chennai

Section 147 Reopening on Mere Suspicion of Fund Rotation Quashed: ITAT Delhi

Delay in Filing Form 10-IC Not Fatal to Section 115BAA Concessional Tax Claim: ITAT Ahmedabad

Non-Filing of Form 10-IC Not Fatal to Section 115BAA Concessional Tax Claim: ITAT Kolkata

Covid Lockdown Delay in PF-ESI Deposit Does Not Warrant Disallowance: ITAT Chandigarh

Wrong Section 151 Approval Invalidates Reassessment Beyond Three Years: ITAT Mumbai
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.
