#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.

Addition u/s. 56(2)(vii) justified due to difference in stamp duty valuation: ITAT Ahmedabad

Interest income from business activity classified as business income and hence relevant expenses allowed

Interest from Nationalized Banks Not Deductible under Section 80(P): ITAT Ahmedabad

Re-assessment beyond Time Limit under Section 149 Not Justified: ITAT Surat

Enhanced cost of acquisition without corroborative evidence not allowed: ITAT Surat

Additional Bad Debt Deduction Claim Allowed During Assessment: ITAT Mumbai

Re-assessment notice issued to merged entity is void-ab-initio: ITAT Mumbai

Addition set aside as satisfaction note required for invoking section 153C invalid

Review of non-taxability of interest from FDRs as exempt as part of Corpus Fund u/s 11(1)(d) was remanded back to AO

Notice u/s 143(2) was invalid as the same issued by another AO to whom jurisdiction was transferred much later

Non mentioning of proper service of notice in order: ITAT remanded matter to CIT(A)

Revised income is lesser than returned income: ITAT deleted penalty u/s 270A

Audit report filed belatedly: ITAT deleted penalty u/s 271B

Capital contribution was made by partners of the firm: ITAT deleted addition
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.
