#ITAT Judgments
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Income Tax
Income Tax
263 Has Limits: Second Bite at Cherry Denied to Revenue
Income Tax
Income Tax
No Remand for AO’s Lapse: Section 80JJAA Claim Restored by ITAT
Income Tax
Income Tax
Section 68 Additions Fail After Remand Verification Confirms Loans
Income Tax
Income Tax
No Valid 153C Jurisdiction, No Power Under Section 263
Income Tax
Income Tax
Old U/s 148 Notice Converted Later Still Time-Barred for AY 2015-16
Income Tax
Income Tax
Transfer pricing adjustment of corporate guarantee fee not sustained based on earlier years decision
Income Tax
Income Tax
Section 263 Fails Where 153C Assessment Has Valid 153D Approval
Income Tax
Income Tax
Abated Assessment Year Lets AO Re-Examine Entire Return
Income Tax
Income Tax
Addition of bogus LTCG not sustained since impugned scrip not in list of shares in investigation report
Income Tax
Income Tax
Mechanical U/s 153D Approval Voids Entire Search Assessment
Income Tax
Income Tax
No Corroboration, No Tax: Diary-Based Search Additions Deleted
Income Tax
Income Tax
Mere existence of related-party transaction does not trigger s.40A(2)(b)
Income Tax
Income Tax
Rectification Rejected as U/s 143(1) Intimation Had Attained Finality
Income Tax
Income Tax
Date of Satisfaction, Not Search, Governs U/s 153C Limitation Period
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.
