#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.

Reassessment Time-Barred Despite TOLA & Ashish Agarwal: ITAT Upholds Quashing

Voice Termination Charges Not Royalty Due to Absence of Secret Process Under DTAA

Mass Relief on 234E Fees: ITAT Deletes Levy for Pre-01.06.2015 Period

Penalty Quashed as Notice Failed to Specify Exact Section 271(1)(c) Charge: ITAT Raipur

DVO Valuation Without Notice Invalid: Matter Remanded for Fresh Determination

Section 56(2)(x): Stamp Value on Booking Date to Apply – ITAT Deletes Addition

Past Savings Accepted: Small Cash Introduction Cannot Be Treated as Unexplained

Reassessment for AY 2015-16 Time-Barred – ITAT Quashes Entire Penny Stock Addition

No Penalty on Estimated Bogus Purchases: ITAT Deletes U/s 271(1)(c) Levy

On-Money Addition Based on Excel Sheet Deleted: No Corroborative Evidence

Section 68 Additions Fail: Documentary Evidence Cannot Be Ignored Without Enquiry

Commission Disallowance Remanded – 133(6) Non-Response Not Sufficient; Ad-hoc Expenses Cut to 10%

CAAS Moves Supreme Court on ITAT Vacancies

ITAT Condones Delay Due to Illness & Age; Remands Case as Gratuity Disallowance Made Without Examining Evidence
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.
