#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.

Third-Party Statement Alone Can’t Sustain ₹63.75 Lakh Addition: ITAT Ahmedabad

Application u/s. 80G inadvertently considered as application u/s. 12AB: Matter restored

ITAT Allows Additional Evidence in ₹1.11 Cr Cash Deposit Case of Widow

Section 271(1)(c) Penalty Proceedings Failed Because Levy Exceeded Scope of Notice

Section 153A Assessment Restored Because Appeal Was Decided Ex Parte

Rs. 4.55 Crore Addition Invalid as Bogus Purchases Were Recorded in Books: ITAT Delhi

Bandwidth Charges Not Taxable as Royalty Under India-Singapore DTAA: ITAT Delhi

Penalty u/s 271D Set Aside Due to Lack of Substantive Hearing

8% Presumptive Profit Upheld Where No Books Maintained: ITAT Chennai Backs CIT(A)’s Estimation

Diary Entries Alone Insufficient to Trigger Section 153C Proceedings

Ex-Parte Order No Ground to Deny Justice: Matter Sent Back to CIT(A)

ITAT Upholds U/s 80P(2)(d) Deduction on Deposits with Co-operative Banks

Section 80P(2)(d) Benefit Granted Due to Plain and Liberal Reading of the Statute

Cash Deposit Taxed Because Personal Explanation Was Unsubstantiated
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.
