#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.

Search Assessments Quashed for Lack of Prior U/s 153D Approval

Documented and Repaid Unsecured Loans Cannot Be Treated as Accommodation Entries u/s 68

No TPO Variation, No DRP Route: Assessment u/s 144C Quashed as Without Jurisdiction

TDS Credit Cannot Be Denied Due to Reporting Mismatch

Section 68 Additions Rejected as Loan Repayment and Cash Sales Explained

RTGS Sale Proceeds via Credit Society Not Unexplained Money

Legal Heir Participation Cannot Cure Invalid U/s 153C Jurisdiction

Income Tax Appeals Dismissed Due to NCLT Moratorium Against Personal Guarantors

Unsecured Loans Through Banking Channels Accepted; Section 68 Addition of ₹2.87 Cr Deleted

ITAT Delhi Quashed Reassessment for Invalid Sanction Beyond Three Years

Final Orders After DRP Beyond Section 153 Limit Quashed Despite Pending Supreme Court Reference

Cash Advance Adjusted Through Tripartite Deal Not Unexplained Cash Credit U/s 68

Final Assessment Ignoring DRP Directions Held Void; No Post-Limitation Cure Permissible

Section 153C Assessments Beyond Ten-Year Block Invalid: Deemed Search Date Starts from Satisfaction Note
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.
