#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.

18% Profit Rate on Contract Receipts Held Excessive – ITAT Restricts Estimation to 8% and Grants Major Relief

Tax Audit Report Error Cannot Trigger Disallowance – ITAT Deletes Section 40(a)(ia) Addition Based on Copied Audit Figures

Reassessment Quashed for Wrong Approval Under Section 151 – ITAT Holds Sanction by PCIT Instead of PCCIT is Fatal

Reassessment Quashed for Violating 4-Week Cooling-Off Period After Disposal of Objections – ITAT Pune Follows Asian Paints

Wrong Claim in Original Return Does Not Automatically Defeat Genuine Chapter VI-A Deduction- ITAT Orders Fresh Verification

Wrong Section Selected in ITR Cannot Defeat Genuine Section 80P Claim – ITAT Directs CPC to Grant Full Deduction

Jurisdictional Defects Vitiate Entire Assessment: ITAT Strikes Down Additions Based on Search Material

Assessment on Deceased Assessee Not Void Where Notice Was Issued During Lifetime – ITAT Pune Orders Fresh Assessment in Legal Heir’s Name

ITAT Orders De Novo Adjudication on Taxability of Concessional Sugar Distributed by Co-operative Sugar Factory

Wrong Clause Selected in Form 10AB is a Curable Defect – ITAT Pune Restores U/s 12AB & 80G Applications of Educational Society

Section 80P Deduction Cannot Be Withdrawn Through Section 154: ITAT Says Debatable Issues Are Beyond Rectification Powers

Section 54F Relief Allowed Despite Sale Deed After Two Years- ITAT Holds Flat Booking & Substantial Payment Satisfy the Law

BSNL VRS Compensation Fully Exempt U/s 10(10B); ITAT Also Allows Full Leave Encashment Relief to Former DOT/BSNL Employees

Missed Form 10? ITAT Gives Trust a Lifeline – AO Directed to Await Condonation Decision Before Denying Section 11(2) Benefit
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.
