#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.
Income Tax
Income Tax
Assessee Not Required to Prove Source of Source for Alleged Accommodation Loan: ITAT Mumbai
Income Tax
Income Tax
Penalty U/s 271(1)(c) Not Sustainable on Estimated Bogus Purchase Addition – ITAT Mumbai Deletes Penalty
Income Tax
Income Tax
Mutual Fund Dividend Not Bogus u/s 68; Reopening Beyond 4 Years Held Change of Opinion; ₹39.53 Cr Deleted – ITAT Mumbai
Income Tax
Income Tax
Sec 148 Reassessment Quashed for Wrong Sanction & Limitation Breach under New Sec 151 Regime – ITAT Mumbai
Income Tax
Income Tax
Bogus Purchase Addition Restricted to Profit Element @6.5% Commission Disallowance Deleted – Delay Condoned – ITAT Mumbai
Income Tax
Income Tax
Common Approval u/s 153D for Multiple Years Held Invalid – Search Assessment Quashed – ITAT Delhi
Income Tax
Income Tax
Section 11 Exemption Issue Restored – AO Failed to Examine Charitable Claim Beyond Mutuality – ITAT Mumbai
Income Tax
Income Tax
Additions Based Solely on Investigation Report & Assumed 3% Commission Unsustainable: ITAT Mumbai
Income Tax
Income Tax
Bogus Purchase Disallowance – Issue of 12.5% vs 100% Addition Remanded to CIT(A) for Fresh Fact Verification – ITAT Mumbai
Income Tax
Income Tax
Penalty U/s 271(1)(c) Deleted – Bogus Purchase Additions Based on Estimation Cannot Trigger Penalty – ITAT Mumbai
Income Tax
Income Tax
Manual Signing in E-Proceedings Violates CBDT Instruction 1/2018 – Reassessment U/s 147/143(3) Quashed, ITAT Delhi
Income Tax
Income Tax
Delay in Form 67 Not Fatal – Foreign Tax Credit to be Allowed: ITAT Mumbai
Income Tax
Income Tax
Alleged Cash On-Money Addition Deleted – Third-Party Pen Drive & Statements Without Cross-Examination or Direct Evidence Insufficient – ITAT Mumbai
Income Tax
Income Tax
Section 54 Exemption Allowed – Possession Date of Under-Construction Flat Relevant, Not Agreement Date – 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.
