#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.

Double Addition in Intimation and Rectification: ITAT Delhi Orders Review

ITAT Pune Allowed Section 54F Deduction as Entire Sale Proceeds Invested Within Time

Form 3CL for weighted deduction u/s. 35(2AB) not mandatory for period prior to AY 2016-17

Gratuity and Leave Provisions Qualify as Application of Income under Section 11: ITAT Mumbai

Section 263 Upheld Due to Lack of Enquiry on Section 54F Claim & Foreign Property Ownership

LTCG Addition Deleted as AO Relied Solely on Investigation Report Without Independent Inquiry

ITAT Mumbai Quashes Reassessment for Wrong Sanction by Incorrect Authority Under Section 151

ITAT Upholds Section 263 Revision Due to Lack of Inquiry Into Section 80GGC Political Donation

ITAT Remands PF/ESI Disallowance to CIT(A) for Fresh Review Following SC Ruling in Checkmate Services

Penny Stock LTCG Addition Deleted – Investigation Report Alone Not Sufficient Without Direct Evidence: ITAT Mumbai

Penny Stock LTCG Addition U/s 68 Deleted – Documentary Evidence Accepted; Suspicion Cannot Replace Proof – ITAT Mumbai

Reopening Beyond 3 Years Invalid for Income Below ₹50L – Wrong Sec 151 Sanction Voids Reassessment – ITAT Mumbai

Addition U/s 69 for Penny Stock Investment Deleted – Explained Source Through Banking Channel Accepted – ITAT Mumbai

Reassessment U/s 148 Quashed for ₹2.58L Escapement, Beyond 3 Years & Wrong Sec 151 Sanction – ITAT Mumbai
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.
