#ITAT Judgments
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Section 54 Deduction Allowed Due to Investment Within Time from Registered Deed Date

Section 54 Deduction Allowed for Multiple Floors Due to Single Residential House Interpretation

Foreign Investor Gains Not Taxable in India Due to DTAA Residency Rule: ITAT Mumbai

Debatable Issue, No Penalty – ITAT Deletes U/s 270A Penalty on Land Classification

Wrong Section, Wrong Valuation – ITAT Quashes Capital Gains Assessment

Charity ≠ Commerce – ITAT Grants U/s 12AB Registration to Trust Despite Sales Activity

Ex-Gratia from BSNL VRS is Non-Taxable Due to Retrenchment Compensation Status: ITAT Pune

Power Agent Cannot Be Taxed Fully- ITAT Restricts Addition to 50%

ITAT Chennai Deletes ₹20L Addition – Survey Statement Alone Not Enough

Section 68 Addition Deleted Due to Double Taxation of Recorded Sales Receipts

Section 68 Addition Deleted Due to Explained Cash Sales in Books

Addition Sustained Due to Unexplained Cash Shortage but Deleted for Proven Advances

Cash Deposits Cannot Be Treated as Unexplained When Books of Account Are Accepted

Section 68 Addition Deleted Due to Explained Business Receipts in Books of Accounts
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.
