If the people that Itachi can't beat aren't god tier themselves, that definitely doesn't put Itachi at god-tier. I am not even denying he is strong, he is definitely strong, but not as strong as people make him out to be. Easily top 15, and possibly top 10.
People Itachi can't beat with his Tsukuyomi include. Kaguya, Madara, Obito (Maybe), Sasuke, Indra, Ashura (Maybe), Hagaromo, Hamura (Maybe), Bee (Maybe), Naruto (Maybe), Izuna (Maybe), Shisui (Maybe).
Everyone else i can think of would most likely be effected unless they use clones to intercept Tsukuyomi, which likely won't trick the actual Itachi. I said maybe on several of them because it is truy unknown. The one's without maybe, excluding Sasuke, is also simply speculation since Tsukuyomi was never actually used on them (Though my guess is they would be able to break out). Obito's genjutsu abilities are on par with that of Kakashi, who we know got destroyed by Tsukuyomi, but he also had the power of a juubi jin for awhile. Hamura doesn't posess the sharingan, but being a direct discendant of Kaguya he could likely break out, the same goes for Ashura . Naruto hints at in the manga, that even a perfect Jinchurriki would not be able to break out of Itachi's Tsukuyomi, which is why I put them as a maybe. Izuna and shisui both have the MS, but I doubt Izuna's genjutsu ability is at the level of his brother's. Shisui might be able to break out if he is able to use KA while he is trapped in Itachi's genjutsu.
So let me apologize, 12 people. 12 to ever exist (That I can think of), can possibly break his Tsukuyomi. 9 of which can probably be considered god tier. That's 12 people he can't beat, simply by looking at them in the eyes.
