#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.

No TDS Liability on Foreign Commission as Income Not Taxable in India

Assessment Quashed as U/s 143(2) Issued by Wrong Jurisdictional AO: ITAT Kolkata

Section 115BBE Inapplicable After Cash Credit Deletion

Section 11(2) Accumulation Allowed Despite Vague Form 10: ITAT Mumbai

Penalty u/s 271AAC cannot survive once Section 69 addition is deleted in quantum

Section 271(1)(c) Penalty Invalid for Non-Specification of Charge: ITAT Agra

ITAT Mumbai Allowed Section 54F Claim in Appeal although Not Made in Return

Assessment Held Void for Skipping Statutory Notice Under Section 143(2): ITAT Agra

ITAT Mumbai Rejected TDS on Stake Money Despite Section 194B Amendment:

12AB Denial Set Aside for Foreign Studies Grant; Funds Applied in India; Delay Condoned

ITAT Ahmedabad: CIT(A) Order Vitiated for Mixing Two Years’ Facts; Remanded

ITAT Agra: 20% Adhoc Expense Disallowance Deleted; Overdue Interest Remanded; 36(1)(viia) Deduction Restored

Section 68 Addition Quashed as Cash Source Was Fully Traceable: ITAT Agra

Partner Capital & Loan Sec 68 Additions Quashed; Identity/Creditworthiness/Genuineness Proved
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.
