#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 Quashed as Notice Was Not Served on Registered Email

Cash-Basis Professional Can’t Be Taxed on Mere 26AS Entries; ITAT Deletes Addition

One notice, rushed hearing, delayed service: ITAT restores appeal citing breach of natural justice

₹50 Lakh Credit Without Source or Capacity Fails Section 68 Test; ITAT Upholds Addition

Section 35(1)(ii) Deduction Restored: Donation Can’t Be Denied Due to Later Withdrawal of Approval

ITAT Confirms FTC Allowance Under Section 90/91 for Investments Held Abroad

Books rejection upheld, but 8% profit estimate cut down to 2%

Lease Rent from Agricultural Land Must Be Properly Verified: ITAT

Interest Follows Purpose, Not Label: ITAT on Section 57(iii) Deduction

ITAT Rejects Revenue’s Addition Based Only on Third-Party Statement

Search Return Can Reduce Income; U/s 69A Fails & CSR Eligible U/s 80G

Interest Under Section 234A Not Levyable After Full Tax Payment Before Filing

Section 148 Notice Issued After Limitation Period Declared Invalid

Common Section 153D approval makes all search assessments void ab initio
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.
