#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.

Disallowance u/s. 14A cannot exceed amount of exempt income earned during the year

Income Tax Assessment Upheld Because Amalgamation Was Not Informed to Tax Officer

Algorithm-Driven Income Tax Notice and Additions – ITAT’s stand on Evidence

Reopening Beyond Three Years Invalid Without PCCIT Approval: ITAT Amritsar

JDA Advances Not Taxable as Business Income Where No Transfer under Section 2(47): ITAT Bangalore

Entire Purchase Can’t Be Added as Bogus When Sales Are Accepted: ITAT Mumbai

Section 271D Penalty Quashed as Time-Barred in Absence of Assessment: ITAT Chennai

Estimation of Profit Bars Further Expense Disallowance – AO Cannot Blow Hot and Cold

Section 271D Penalty Quashed Because Transaction Was Accepted as Genuine

Foreign Exchange Loss Allowed as Not Notional Under Mercantile Accounting

Section 80JJAA Deduction Cannot Be Fully Denied for Partial 240-Day Non-Compliance

Capital Gains Taxable Despite Gram Panchayat Certificate When Land Is Within 8 km of Municipality

Reassessment Quashed for Borrowed Satisfaction in Alleged Accommodation Entry Case

No addition based on Unsigned Draft Agreement Found on Third Party’s Hard Disk Without Corroboration
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.
