#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
Addition U/s 69 for Alleged On-Money Deleted – Third-Party Statements & Pen-Drive Data Without Cross-Examination Held Invalid – ITAT Mumbai
Income Tax
Income Tax
Defective U/s 271(1)(c) Notice Makes Penalty Void; No Merger on SLP Dismissal – ITAT Chennai
Income Tax
Income Tax
Allotment Date Stamp Value Applies u/s 56(2)(x), Not Registration Value Where Prior Cheque Payment Made – ITAT Mumbai
Income Tax
Income Tax
Integrated Cooling System Module Held Distinct Product; 80-IC Deduction Allowed – ITAT Chennai
Income Tax
Income Tax
ITAT Bangalore Deletes Penalty U/s 270A After HC Condoned Delay and Restored Sec. 80IA Deduction
Income Tax
Income Tax
ITAT Bangalore: Cost of Construction Cannot Be Fully Disallowed; Matter Remanded to AO for Fresh Verification & Valuation
Income Tax
Income Tax
ITAT Bangalore Quashes Reopening Based on Wrong Bogus LTCG Assumption; Deletes Double Addition U/s 68
Income Tax
Income Tax
Sec. 263 Revision Quashed – AO’s Detailed Enquiry on Model House & Business Expenses; Change of Opinion Invalid: ITAT Bangalore
Income Tax
Income Tax
ITAT Quashes ₹11.23 Cr Reassessment as Section 148 Notice Held Time-Barred
Income Tax
Income Tax
Reassessment After 31-03-2024 Time-Barred; First Proviso to Sec. 149(1) Prevails Over 148A – Proceedings Quashed by ITAT Bangalore
Income Tax
Income Tax
Provision for leave encashment on actuarial basis is allowable as deduction
Income Tax
Income Tax
Sec. 56(2)(x) Inapplicable to Conversion of Optionally Convertible Cumulative Redeemable Preference Shares into Equity Shares
Income Tax
Income Tax
ITAT Deletes Section 68 Addition as AO Relied Solely on Generalized Penny Stock Report
Income Tax
Income Tax
ITAT Restores Appeal After Wrongful Dismissal for Non-Payment of Advance Tax
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.
