#ITAT Judgments
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Income Tax
Income Tax
Rs. 2.52 Cr Addition Set Aside – Ex-Parte Assessment Restored Due to Communication Failure & Lack of Opportunity
Income Tax
Income Tax
On-Money Addition Deleted – No Evidence Beyond Third-Party Pen Drive & Statements
Income Tax
Income Tax
Section 68 Addition for Share Premium Addition Deleted due to Limited Scrutiny Breach
Income Tax
Income Tax
Additions Based on WhatsApp Chats Third-Party Statements Deleted – No Evidence, No Cross-Examination
Income Tax
Income Tax
Full Section 54 Exemption Allowed – Pre-Purchase Payments Also Count Towards Investment
Income Tax
Income Tax
On-Money Addition u/s 69 Deleted – Third-Party Excel Data & Statements Held Insufficient
Income Tax
Income Tax
No Need for CGAS Deposit If Entire Capital Gains Utilised Before Filing Return – Matter Remanded for Verification
Income Tax
Income Tax
Section 68 Addition Deleted in Search Case – No Incriminating Material Dumb Documents Rejected
Income Tax
Income Tax
Reassessment Quashed for Lack of Jurisdiction: AO Became Functus Officio After Section 127 Transfer
Income Tax
Income Tax
Section 68 Addition Deleted – Suspicion on Lender’s Finances Cannot Replace Evidence
Income Tax
Income Tax
Bogus Purchase Addition Restricted to 15% – Entire Disallowance Held Unsustainable
Income Tax
Income Tax
Consistency Over Technicalities – ITAT Allows Actuarial Pension Provision & Rejects Mechanical Disallowances
Income Tax
Income Tax
Reassessment Quashed – Invalid Sanction by PCIT Instead of PCCIT Beyond 3 Years
Income Tax
Income Tax
Penalty Cannot Survive Without Quantum Addition – ITAT Upholds Deletion u/s 271(1)(c)
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.
