#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.

ITAT Quashes Assessment as Section 143(2) Notice Was Issued by Non-Jurisdictional AO

No Section 69A Addition for Cash Deposits Explained by Disclosed Instrument Charges

AMP Expenditure Allowed as No Reimbursement Was Proved: ITAT Delhi

Section 50C Cannot Deny Indexed Cost of Improvement Claim: ITAT Hyderabad

ITAT v Adopts CBDT-Approved APA Rate for Royalty and FTS ALP

ITAT Quashes Section 270A Penalty as POEM-Based Tax Position Was Debatable

Sales Tax Subsidy Linked to Capital Investment is Capital Receipt: ITAT Mumbai

Section 263 Revision Invalid as AO Had Already Examined Key Issues: ITAT Visakhapatnam

Section 80P Deduction Denied as Valid Return Was Not Filed Under Section 139

Section 80P Deduction Denied as No Valid Return Was Filed: ITAT Visakhapatnam

Foreign Tax Credit Allowed as Delayed Form 67 Filing Is Procedural: ITAT Visakhapatnam

Reassessment Quashed as AO Relied on Borrowed Satisfaction Without Independent Analysis

Pune ITAT Deletes ₹44.80 Crore Angel Tax Addition; AO Cannot Replace Assessee’s DCF Valuation with NAV Method

Pune ITAT Deletes ₹4.02 Crore ‘On-Money’ Addition; Third-Party Statements and Dumb Documents Not Enough
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.
