#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.

Bogus Purchase Addition Restricted to 15% – Entire Disallowance Held Unsustainable

Consistency Over Technicalities – ITAT Allows Actuarial Pension Provision & Rejects Mechanical Disallowances

Reassessment Quashed – Invalid Sanction by PCIT Instead of PCCIT Beyond 3 Years

Penalty Cannot Survive Without Quantum Addition – ITAT Upholds Deletion u/s 271(1)(c)

Section 80G Rejection Set Aside – Absence of Irrevocability Clause Not a Valid Ground

Additional Evidence Admitted Post Death – ₹7.79 Cr Addition Restored for Fresh Verification

Credit Card Payments Explained – Addition u/s 69C Deleted in Absence of Unexplained Source

Penalty U/s 271(1)(c) Deleted – Defective Notice Without Specifying Charge Vitiates Proceedings

Audit Alone Not Enough for Section 11 Claim – ITAT Restores Matter for Evidence Verification

CM-Based Addition Deleted – No Evidence Beyond Investigation Wing Information

Section 263 Quashed in Search Case – PCIT Cannot Revise Without Touching U/s 153D Approval

Reassessment Time-Barred Despite TOLA SC Relaxation – Notice Held Void

Reopening Quashed for Non-Supply of Reasons – Entire Assessment Held Void

Penalty U/s 271(1)(b) Deleted – Non-compliance Excused Due to Reasonable Cause (Ignorance & Cash-based Livelihood
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.
