#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.

Pune ITAT Deletes ₹50 Lakh Penalty U/s 271D; Third-Party Statement Alone Cannot Prove Cash Loan

Section 12AA Registration Benefit Allowed as Assessment Was Pending: ITAT Agra

Pune ITAT Quashes Section 263 Revision; Detailed AO Enquiry Bars Revision on Mere Change of Opinion

Pune ITAT: BSNL VRS Compensation Fully Exempt u/s 10(10B); Delay in Appeal Condoned

Section 263 Revision Quashed as AO Had Examined Section 80G Claim on CSR Expenses

ESOP Discount Is Allowable Business Expenditure Despite Pending SLP: ITAT Mumbai

Foreign Exchange Gain Is Operating Income as It Arises from Export of Services

Section 56(2)(viib) Addition Deleted as Shares Were Allotted to Existing Shareholders

Pune ITAT Deletes ₹1.14 Crore Addition Based Solely on Hawala Operator’s Statement; Cross-Examination Denial Proves Fatal

No denial of scientific research deduction allowed for procedural delay when DSIR approval existed: ITAT deleted ₹2.07 Crore disallowance

FMV of Surrendered Tenancy Rights Is Cost of Acquisition for Redeveloped Property: ITAT Mumbai

Section 80-IB Deduction Denied as Housing Project Covered Less Than One Acre: ITAT Cochin

CPC Cannot Deny Section 11 Exemption for Delayed Form 10B in Section 143(1) Processing: ITAT Kolkata

CPC Cannot Pass Section 143(1) Intimation After Section 143(2) Notice: ITAT Kolkata
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.
