#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.

Delay of 3 Days in Appeal Filing Must Be Condoned to Advance Substantial Justice: ITAT Nagpur

Reassessment Quashed as Wrong Provision Invoked Instead of Section 153C: ITAT Jaipur

Transfer of passive infrastructure assets to Vodafone Infrastructure was a ‘Gift’ eligible for sec 47(iii) exemption

No Capital Gains Without Consideration Under Development Agreement: ITAT Hyderabad

Alleged Accommodation Entry Addition deleted Due to Loan Repayment Misclassification

Section 271(1)(c) Penalty Deleted Due to Consistency with Earlier Year Ruling: ITAT Dehradun

Reopening Fails on Both Counts: Invalid Sec 148A Notice and Time-Barred Sec 148 Render Assessment Void

Coffee Income: Rule 7B Overrides Rule 7 – ITAT Remands for Segregation of Own vs Purchased Produce

Duty Drawback Taxable Only on Receipt – ITAT Deletes Addition & U/s 270A Penalty

Not Every Bank Credit or AIS entry is Taxable: ITAT Nagpur

Skill Development = “Education” – ITAT Allows Sec 11 Exemption to Charitable Trust

No Penalty for Wrong Claim or Head of Income – ITAT Deletes Section 271(1)(c) Penalty

TP Adjustment Restricted to AE Transactions Upheld – ITAT Bangalore Dismisses Revenue Appeal

Section 271(1)(c) Penalty Invalid as AO Failed to Specify Charge: ITAT Delhi
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.
