#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 36(1)(iii) Disallowance Deleted Where Funds Were Sufficient

Deemed Dividend Deleted as Transactions Were Business Dealings

Reassessment Quashed for Failure to Issue Mandatory Section 143(2)

Section 10(23C)(iiiad) Denial Quashed as Amendment Held Prospective

Interest Income Addition Sent Back for Verification by ITAT

One-Day Time Limit Held Insufficient for Section 142(1) Compliance

Additions Restricted Due to Partial Reconciliation and Netting of Income

Appeal Restored Because CIT(A) Cannot Dismiss for Non-Prosecution

Reassessment for AY 2015-16 Quashed as Time-Barred Under Law

Addition Under 115BBE Struck Down for Procedural Lapses

Section 41(1) Addition Not Automatic on Creditor’s Write-Off

Section 54F Disallowance Invalid When Not Part of Reopening Reasons

TDS Credit Granted as Assessee Acted Only as Commission Agent: ITAT Chandigarh

Unsubstantiated Professional Fees Lead to ₹40 Lakh Addition
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.
