#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 Raipur Deletes ₹3.78 Cr Sec 69A Addition; Relief to Co-op Society for Recorded Cash Deposits

ITAT Raipur Remands Cash Purchase Disallowance for Rule 46A Breach; Late TDS Interest Held Disallowable

CIT(A) Cannot Dismiss Appeal Solely for Delay & Decide on Merits: ITAT Raipur

Wrong TDS Section Not Basis for Disallowance – Sec 40(a)(ia) Inapplicable to Short Deduction (194C vs 194J)

ITAT Pune Quashes Sec 263 – 80P Deduction on Co-op Bank Interest Allowed

Reopening Quashed for Approval u/s 151 by PCIT Instead of CCIT: ITAT Dehradun

ITAT Dehradun Quashes Reassessment – Borrowed Satisfaction, Mechanical Approval & Third-Party Loose Papers Held Insufficient

Penalty u/s 271(1)(c) Not Sustainable on Estimated GP Addition: ITAT Pune

80P Disallowance via 143(1) Invalid Before 1-4-2021 – Appeal Allowed

6th Year Utilisation of Sec 11 Accumulation Valid; CPC Adjustment Deleted: ITAT Pune

ITAT Pune: Bank FD Interest Taxable as Other Sources; 5% Expense Allowed

Commercial Property Not a Residential House for Section 54F Exemption: ITAT Chennai in Kesavan Vanithamani Vs. ITO

ITAT Kolkata Quashed Reopening Because It Was Based on Mere Change of Opinion

ITAT Mumbai: Partner Capital Not Taxable u/s 68; Source Not Firm’s Burden; ₹19.06 Cr Addition Deleted
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.
