#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.

Interest received from co-operative society/bank is deductible u/s. 80P(2)(d): ITAT Bangalore

Delay in Income Tax Appeal Condoned: Liberal Approach Needed for Substantial Justice

Penalty u/s. 271(1)(b) imposable as no plausible explanation given for non-compliance of notices

Mere reporting in GST return doesn’t make amount taxable under Income Tax: ITAT Ahmedabad

Addition u/s. 69 not sustained since source of investment explained: ITAT Ahmedabad

No Addition Based on GST and Income tax Return Differences if Reconciled

Section 270A Penalty Quashed Due to Unspecific Notice on Underreporting or Misreporting

Bogus purchase treatment in a year doesn’t make it bogus in all years: ITAT Kolkata

Non-compliance to Appellate Authority hearing notices due to inadvertence condoned: ITAT Kolkata

Section 249(4)(b) mandates that appeal not to be admitted unless advance tax is paid: ITAT Ahmedabad

Grant-in-aid incurred wholly and exclusively for business is deductible: ITAT Delhi

Addition u/s 41(1) Upheld as Liability Ceased When Amount Written Off by Borrower

Additions on grounds not part of reasons recorded for reopening assessment is unsustainable

Reopening assessment u/s. 147 void-ab-initio as issue already dealt in original assessment
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.
