#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.

Reassessment Notice Held Valid Because SCN Period Is Excluded from Limitation: ITAT Mumbai

Section 144C Can’t Extend Limitation: TP Assessment Quashed as Time-Barred

No Forfeiture, No Tax: Advance Can’t Be Income Under Section 56

No Nexus, No Big Section 14A Hit: Disallowance Slashed to ₹10 Lakh

One Satisfaction Note for Seven Years Invalidates Section 153C: ITAT Pune

Same-Day Cash Withdrawal and Deposit Not Unexplained Income

ITAT Mumbai Quashed Reassessment Notice for Being Issued Beyond Limitation Period

FMV Claim Rejected Because No Error Shown in Valuation Methodology

Section 270A Penalty Quashed as Income Was Fully Disclosed but Taxed Under Wrong Head

Proviso to Section 2(15) Inapplicable to Solar Energy Promotion Activities: ITAT Delhi

Section 263 Revision Upheld as AO Taxed Only TDS Credit Instead of Undisclosed Commission

PCIT Cannot Invoke Section 263 When AO Took a Plausible View After Verification of Goodwill Claim

Transfer Pricing on Power Supply Must Use Gross Electricity Tariff, Not Base Rate: ITAT Hyderabad

Section 263 Revision Quashed for Substituting PCIT’s Opinion Over AO’s Due Inquiry
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.
