#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 270A Penalty Deleted for Suo Motu Withdrawal of Education Cess Claim

Penalty u/s 271(1)(c) Not Sustainable on Estimated/40(a)(ia)/41(1) Additions: ITAT Agra

Section 43B Relief Granted Because Evidence of Gratuity Payment Was Ignored

ITAT Rajkot Quashes Copy-Paste Appellate Order Citing Wrong AY/Facts

Minor Valuation Difference Cannot Justify Capital Gains Addition: ITAT Surat

Penny Stock LTCG Held Genuine Despite Investigation Reports: ITAT Mumbai

Section 68 Addition Set Aside as Onus of Proof Was Discharged

Section 263 Invoked for TDS Default on Freight: ITAT Patna Upholds Revisionary Order

Vague Penalty Notice Makes Section 271(1)(c) Proceedings Void: ITAT Rajkot

Bogus Purchase Finding Unsustainable Without Proper Evidence Review

Capital Continuity Proved, ₹10.63 Crore Section 68 Addition Deleted

Section 270A Penalty Invalid for Not Specifying Applicable Limb

Bogus Share Deals: Section 68 Addition Limited to 2% Commission

DRP assessment quashed as time-barred – Section 153 overrides Section 144C timelines
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.
