#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.

Revenue Cannot Question Commercial Decision to Raise Funds Without Evidence: ITAT Delhi

No Section 69 Addition Merely for Reflecting Depreciation in Incorrect ITR Schedule

Section 12A Renewal Cannot Be Denied Solely for Loan Verification Issue: ITAT Jaipur

ITAT Mumbai Quashes Reassessment Orders Due to Time-Barred Section 148 Notices

ITAT Restricts Section 263 Revision as Prior Period Expenditure Was Verified in Consequential Assessment

Finance Lease Accounting Doesn’t Decide Tax Treatment as Ownership Remains With Lessor

Delay of 252 Days Condoned as CIT(A) Failed to Consider Delay Condonation Application

TPO Cannot Value Management Fees at Nil Without Rejecting Evidence of Services Rendered

ITAT Quashes Assessment as ITO Lacked Pecuniary Jurisdiction Under CBDT Instruction

ITAT Deletes Section 69A Addition as Cash Deposits Were Backed by Cash-in-Hand

ITAT Ranchi Allows Full Leave Encashment Exemption as CBDT Raised Limit to ₹25 Lakh

ITAT Allows Section 80P Deduction on Interest from Statutory Deposits with Co-operative Banks

ITAT Rejects Bogus LTCG Addition as No Independent Enquiry Was Conducted

ITAT Allows Section 54B Deduction as Remand Report Confirmed Agricultural Use of Land
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.
