#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.

Section 249(4)(b) Dismissal Reversed; One Opportunity to Explain Advance-Tax Liability

ITAT Indore Allowed Section 80JJAA Deduction Despite Delay in Form 10DA Filing

ITAT Pune Orders Verification Where Taxpayer Disputes Own ITR Disclosure

Third-Party DD Payment Explains Investment; U/s 69 Addition Deleted

Delay in Filing Form 10AB Can Be Condoned After Finance Act 2024 Amendment

Scrutiny Valid Despite Section 12A Rejection; Merits Restored Pending Registration Outcome

Vague Penalty Notice Invalidates Search Penalty Under Section 271AAB: ITAT Ranchi

No 270A Penalty Where Income Is Based on Gross Profit Estimation: ITAT Ranchi

Section 50C Date Shift Allowed; Stamp Value to Be Taken as on Agreement Date

Section 80P(2)(d) Allowed; Interest from Co-op Banks Fully Deductible

Section 145(3) Upheld, but Arbitrary Estimation Curbed; Cold Storage Profit Recomputed Rationally

Wrong AY = No U/s 69A Addition; Seized Cash Taxable Only in Year of Seizure

Section 271A Penalty Sustained Despite VSV Settlement; Non-Maintenance of Books Proved

Telescoping Allowed; Cash Found Explained from Firm’s Surrendered Income
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.
