#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.

Reassessment Quashed: ₹50L Threshold Not Met; GP Addition Held Double Taxation; Bogus Purchase Case Won: ITAT Ahmedabad

Sec 263 Quashed; AO Examined 10AA & R&D; Audit Objection Based Revision Invalid: ITAT Mumbai

Tolerance Band Benefit Allowed Even After DVO Valuation – Sec 56(2)(x) Addition Deleted: ITAT Mumbai

ITAT Mumbai: New Asset Needn’t Be Put to Use; Possession Not Mandatory; Sec 50 STCG Reworked

Bogus Purchase Addition U/s 69C Deleted – Export Sales Stock Records Proved Genuineness: ITAT Mumbai

ITAT Hyderabad Deletes Sec 56(2)(viib) Addition; AO Cannot Alter Assessee’s DCF Valuation

ITAT Rajkot Remands Sec 50C Addition – Mandatory DVO Reference Required When Assessee Disputes Stamp Value

ITAT Rajkot Deletes Search Additions Penalty – Agricultural Income Accepted, Diary Receivables Assessed on Peak Basis, Sec 271AAA Penalty Quashed

Provision Based on Actual Bills Cannot Be Disallowed Without Verification: ITAT Mumbai

₹6 crore Section 68 Addition Deleted as Lenders Confirm Loans in Remand Proceedings

ITAT Mumbai Deletes LTCG Addition as No Evidence Linked Assessee to Penny Stock Rigging

ITAT Chandigarh Quashes Sec 143(3) in Search Case; AO Must Act Under Sec 148; Revenue Appeal Dismissed

ITAT Raipur Deletes Sec 69A Addition; Joint A/c Cash Not Taxable in Wife’s Hands if Husband Owns It

Depreciation allowable on difference between slump sale consideration and value of tangible assets
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.
