#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.

ITAT Mumbai: No Section 68 Addition Merely Because Shareholder Company Struck Off by ROC

ITAT Mumbai Quashes Reopening: Approval by Wrong Authority u/s 151 Makes Entire Reassessment Void

ITAT Mumbai: No Ad-hoc Disallowance Without Rejecting Books; Section 40(a)(ia) Relief If TDS Paid Before Return Due Date

ITAT Bangalore: Agricultural Income Evidence Cannot Be Ignored; Case Remanded for Fresh Verification

Addition u/s 68 was unsustainable without rebuttal of NBFC genuineness or tracing money trail

ITAT Mumbai: Section 11(5) Shortfall from Earlier Years Cannot Be Taxed; Only Current Year Violation Taxable

ITAT Pune: No Penalty When Mistake Attributable to Tax Consultant – Bona Fide Conduct Accepted

Delay in Filing Form 10DA is Procedural – 80JJAA Deduction Cannot Be Denied: ITAT Pune

ITAT Pune: Interest on Bank Deposits Not Covered by Mutuality; Only Proportionate Expenses Allowed

Income Tax Assessment Quashed Due to Invalid Notice by Officer Lacking Pecuniary Jurisdiction

ITAT Mumbai: Reopening Invalid on Change of Opinion-No Fresh Material, Assessment Quashed

Appeal Cannot Be Dismissed for Non-Payment of Advance Tax When No Taxable Income Exists

Deemed Dividend Upheld, But AO Directed to Recompute After Interest Adjustment: ITAT Pune

Can WhatsApp Chats Alone Justify Tax Additions? Tribunal Says No
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.
