#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.

No Inquiry, No Jurisdiction: PCIT Revision Under Section 263 Invalid

Bogus Purchases: Only 2% Profit Taxable Due to Accepted Sale

Addition Set Aside Because Crypto Trades Cannot Be Assumed Without Bank Evidence

Revision Barred After VSV Settlement: ITAT Rules Section 263 Cannot Reopen Concluded Disputes

Land Acquisition Act Section 28 Interest is Not ‘Interest’: Tribunal Deletes Entire Addition as Capital Receipt

PAN Mismatch Is Not Enough: Tribunal Orders Verification Before Treating Bank Deposits as Unexplained

Misapplied Circular 19/2017: Commercial Transaction Ignored – Tribunal Remands 2(22)(e) Addition

Approval Granted as Fundraising Kathas Not ‘Religious Purpose’: Tribunal Clarifies u/s 80G Eligibility

ITAT Upholds Rule 8D for Sec. 14A Disallowance Due to Unsatisfactory Explanation

No addition for Demonitization Cash deposit when books not rejected: ITAT Pune

JAO Lacked Power Post-29.03.2022: ITAT Quashes 148 Notice & Entire Proceeding

132(4) vs 153C Gap Closed: ITAT Deletes ₹8.82 Lakh addition after Telescoping

Email Missed, Registration Denied: ITAT Orders Fresh Section 12A & 80G Hearing

ITAT Admits New Evidence, Sends Rs. 90 Lakh Addition Back to AO
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.
