#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.

Faceless Reassessment Is Mandatory: Chennai ITAT Sets Aside 69A Addition Despite Cash Deposits

Mechanical Dismissal Fails as CIT(A) Skips Speaking Order

Additions Can’t Be Based on Suspicion, ITAT Deletes 2.5% Profit

Purchase Return Dispute Not Misreporting, Penalty Quashed

Penalty Deleted as Audited Books Existed Despite Rejection for Defects

Interest on Commercial Property Loan Disallowed as Business Expense Due to Non-Use

Mechanical Invocation of Section 263 at AO’s Behest Held Bad in Law

Section 271D Penalty Fails Without AO Satisfaction or Pending Assessment Proceedings

JAO-Issued Section 148 Notice Held Void Under Faceless Scheme

Revision u/s. 263 for non-verification of notional interest not justified as it is taxable only on maturity

Comparable Excluded Due to Functional Dissimilarity in Software Development Transfer Pricing

Deemed Dividend Not Attracted Because Advances Arose from Genuine Commercial Transactions

Revised Form 10 Filed During Assessment Held Valid for Accumulation Claim of Trust

Section 80P(2)(d) Deduction Allowed Because Co-op Bank Is Also a Co-op Society
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.
