#ITAT Judgments
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₹1.48 Cr Jewellery Addition Deleted as Declared Holdings Exceeded Search Findings

No TDS Liability on Year-End Provisions Without Identified Payees: ITAT Mumbai

Capital Gains on Development Rights Taxable to Members, Not Society: ITAT Mumbai

ITAT Delhi Deletes Double Addition of ₹14.45 Crore Made by CPC

No Addition if Loan Identity & Creditworthiness Proven; Section 115BBE Applies Prospectively

Assessments Beyond Ten-Year Block Invalid Under Section 153C: ITAT Delhi

Addition u/s. 68 towards cash deposit during demonetization deleted since it was out of cash sales

Comparable controlled transaction not to be taken as comparable to benchmark international transaction

Activity of hostel/mess being part of main activity eligible for 15% standard exemption u/s. 11(1)(a)

Rebuttable Presumption under Section 292C Cannot Be Applied Mechanically: ITAT Delhi

Share application money received in prior years cannot be added in current assessment year

ITAT Ahmedabad Remands Case for Proper Adjudication of URD Cash Transactions

ITAT Delhi Allows Dunnage Expense as Revenue Expenditure, Not Capital

Revision u/s. 263 quashed as object advancement of general public utility held as charitable purpose
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.
