#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.

Section 271(1)(c) Penalty Unsustainable for Genuine Accounting Entries

Matter Remanded – Reason: CIT(A) Abdicated Jurisdiction by Merely Endorsing DVO’s Report

No Downward Adjustment Under 80IA Because CPP Transfer Valued Using SEB Consumer Tariff

Failure to Consider Evidence Cannot Deny Section 54F/54EC Benefits: ITAT Mumbai

SCN With One-Day Deadline Invalid: ITAT Condoned Delay Arising from Husband’s Death

AO Cannot Replace Evidence with Online Estimates: Tribunal Deletes Agricultural Income Addition

No Section 194-IA TDS Needed as Payment to Each Co-Owner Below ₹50 Lakh, So 234E Levy Set Aside

Real Estate Income Issue Remanded as Section 44AD Claim Unaddressed: ITAT Nagpur

Disallowance Upheld Due to AO’s Satisfaction: ITAT Confirms Rule 8D Application

1,370-Day Delay Not Condoned; Reliance on Consultant Not Sufficient Cause: ITAT Mumbai

Section 263 Not Invocable When AO Takes a Plausible View After Inquiry: ITAT Mumbai

Section 87A Rebate Applicable on capital gains taxed at special rates: ITAT Chennai

VAT input credit shown only in the balance sheet cannot be taxed as income: ITAT Mumbai

Section 271(1)(c) Penalty Invalid Where Income is Determined on Presumptive Basis: ITAT Mumbai
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.
