#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.

ITAT Delhi Directs AO to Apply Peak Credit Theory for Cash Deposits

ITAT Remands Reassessment Dispute for Fresh Opportunity, Cost Imposed

PCIT Cannot Invoke Section 263 on Presumed Commission Without Evidence

Late Form 10B Filing Doesn’t Deny Section 11 Exemption: ITAT Dehradun

Royalty income, uncertain in collection, cannot be taxed merely due to TDS deduction

CIT(A) should have admitted alternate claim of Section 54 Exemption: ITAT Delhi

Correct Appellate Forum for Remand-Based Assessment Orders is CIT(A) not ITAT

Cash deposits in bank passbook not “credits in books” under Section 68: ITAT Raipur

Mere Non-Production of Investor Directors Doesn’t Disprove Company Identity – Section 68 Addition for Share application deleted

Section 54F Exemption Allowed Despite Non-Deposit in CGAS if Funds Utilized in Time

Headcount a Valid Basis for Shared Cost Allocation: ITAT Mumbai

Retrospective Cancellation of Registration u/s 10(23C)(vi) was Invalid: ITAT Indore

Section 80IA(10) Inapplicable: Pre-condition of Arrangement Not Met – ITAT Mumbai

Revision u/s 263 Quashed: No Error or Revenue Prejudice Demonstrated
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.
