#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.

Transfer Pricing Addition Deleted Because ALP Was Fixed at Nil Without Prescribed Method

ITAT Quashes Reassessment as ITO Lacked Jurisdiction Under CBDT Instruction No. 1/2011

ITAT Quashes Assessment as Jurisdictional AO Did Not Issue Section 143(2) Notice

ITAT Kolkata Quashes Reassessment as ACIT Lacked Pecuniary Jurisdiction

Assessment Invalid Where Non-Jurisdictional AO Issued Section 143(2) Notice: ITAT Kolkata

Section 143(2) Notice by Wrong Officer Makes Assessment Null & Void: ITAT Kolkata

Limited Scrutiny Cannot Be Expanded Without CBDT Approval: ITAT Kolkata

ITAT Deletes Addition as TDS Deduction Alone Did Not Establish Income Accrual

Addition for TDS Receipt Mismatch Rejected as Assessee’s Explanation Was Consistently Accepted

ITAT Deletes AIR-Based Addition as Professional Receipts Declared Exceeded AIR Figures

ITAT Deletes Transfer Pricing Adjustment as TPO Used Ad Hoc Method Instead of Section 92C

Section 68 Addition Unsustainable as Documentary Evidence Established Loan Transactions

ITAT Restores Appeal as CIT(A) Failed to Examine Claim That Bank Account Did Not Belong to Assessee

ITAT Quashes Section 153C Proceedings as Satisfaction Note Missed Mandatory Finding
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.
