#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.

Beneficial Owner Wins! TDS Cannot Be Denied Due to PAN Mismatch After Rule 37BA Compliance

Demonetisation Cash Deposit Explained: Why Loan Withdrawals Prevailed Over AO’s Suspicion

Order Collapses as 148 Notice Not Issued by Faceless AO

Full Depreciation Victory: 100% Claim Allowed Because Seller Did Not Claim Prior Benefit

Suspicion Cannot Replace Evidence -69A Addition Deleted

Validity of Sec. 148 Notice Hinges on Dispatch Date – Matter Remanded for Verification as per Suman Jeet Agarwal

Procedural Mistake in Form 10AB Cannot Deny 80G Approval – ITAT Restores Application, Provisional 80G to Continue

Conditional Possession under JDA is NOT Transfer – Capital Gain Tax in AY 2016-17 Deleted; Taxable Only in AY 2019-20

Delhi ITAT Quashes 153C Notice: When Vague Satisfaction Note is Legally Insufficient

ITAT Quashes Search Assessment: Mechanical 153D Approval Lacked Application of Mind

ITAT Upholds Development Expenses: Why ‘Mitti Bharai’ is Not Exaggerated Deduction in LTCG

Demonetisation Cash Deposit Accepted for Petrol Pump Sales: Why ₹1.53 Cr Addition was Deleted

One Omnibus 153D Approval for Multiple Years Assessees Is Illegal – ITAT Strikes Down Entire Block of Assessments

Loan Between Companies- Both Conditions Must Apply! ITAT Clarifies 2(22)(e) & Grants Relief
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.
