#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.

Section 56(2)(viib) Not Applicable to Old Share Application Money – Addition Deleted

Demonetised Cash from Members Not Unexplained: ITAT Upholds Deletion under Section 68

CIT(A) Cannot Dismiss Appeal for Non-Prosecution – Must Decide Reopening Validity on Merits

Reopening Cannot Be Quashed Using New Law Retrospectively – Matter Remanded to CIT(A)

Only TDS Component Taxable When Assessee Acts as Facilitator; Section 57 Disallowance Partly Deleted

Ad-hoc Estimation of Agricultural Income Rejected: ITAT Deletes Section 69A Addition

Employee Exit Is Sufficient Cause: ITAT Condoned Delay and Restores Appeal for Fresh Hearing

ITAT Bangalore: Bogus Purchase Addition Cannot Be Made Without Independent Inquiry-Entire Disallowance Deleted

ITAT Bangalore: Power Generation Incentive Eligible for 80-IA Deduction-Direct Nexus with Business Established

Even in Ex-Parte Assessment, Gross Deposits Can’t Be Taxed as Income: ITAT Remands with Cost

CSR Trust Denied Registration Wrongly: ITAT Directs Grant of 12AB & 80G Approval

ITAT Bangalore: No Disallowance U/s 36(1)(iii) When Interest-Free Funds Exceed Advances-Revenue Appeals Dismissed

ITAT Bangalore: Legitimate Deductions Cannot Be Denied for Non-Filing-Matter Remanded to Allow Form 16 Claims

ITAT Quashes AY 2015-16 Reassessment as Section 148 Notice Issued After 1st April 2021 Was Time-Barred
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.
