Akhaigha T Josh
![SanDisk India not a Taxable DAPE of Western Digital: ITAT Rejects Survey Based Profit Attribution of ₹194.44 Cr under India-US DTAA [Read Order]](https://images.taxscan.in/h-upload/2025/08/23/500x300_2079938-sandisk-india-itat-western-digital-tax-case-taxscan.webp "SanDisk India not a Taxable DAPE of Western Digital: ITAT Rejects Survey Based Profit Attribution of ₹194.44 Cr under India-US DTAA [Read Order]")
SanDisk India not a Taxable DAPE of Western Digital: ITAT Rejects Survey Based Profit Attribution of ₹194.44 Cr under India-US DTAA [Read Order]
The Bangalore Bench of the Income Tax Appellate Tribunal (ITAT) has held that SanDisk India is not a Dependent Agent Permanent Establishment (DAPE)...
![ITAT fixes FMV of Land at ₹60/sq.m for Capital Gain Calculation, directs AO to Verify Deduction u/s 54 [Read Order]](https://images.taxscan.in/h-upload/2025/08/23/250x150_2079909-itat-capital-gain-calculation-taxscan.webp "ITAT fixes FMV of Land at ₹60/sq.m for Capital Gain Calculation, directs AO to Verify Deduction u/s 54 [Read Order]")
![Agreement Value at Booking Exceeded Stamp Duty Value: ITAT Deletes ₹38.69L Addition on Sale of 12 Flats as Section 43CA Not Applicable [Read Order]](https://images.taxscan.in/h-upload/2025/08/23/250x150_2079906-itat-pune-section-43ca-case-stamp-duty-value-taxscan.webp "Agreement Value at Booking Exceeded Stamp Duty Value: ITAT Deletes ₹38.69L Addition on Sale of 12 Flats as Section 43CA Not Applicable [Read Order]")
![Assessment Beyond Limitation Period Barred u/s 153(2): ITAT Quashes Reassessment and Penalty Against Non-Resident [Read Order]](https://images.taxscan.in/h-upload/2025/08/22/250x150_2079341-assessment-tat-quashes-penalty-taxscan.webp "Assessment Beyond Limitation Period Barred u/s 153(2): ITAT Quashes Reassessment and Penalty Against Non-Resident [Read Order]")
![Senior Citizen’s Demonetization ₹10.46L Deposits Explained as Prior Withdrawals: ITAT Sets Aside Cash Deposit Addition u/s 69A [Read Order]](https://images.taxscan.in/h-upload/2025/08/22/250x150_2079277-itat-demonetization-cash-deposits-taxscan.webp "Senior Citizen’s Demonetization ₹10.46L Deposits Explained as Prior Withdrawals: ITAT Sets Aside Cash Deposit Addition u/s 69A [Read Order]")
Indusind Bank Share Transactions Explained, No Unexplained Cash Deposits: ITAT Quashes PCIT’s Revision u/s 263 [Read Order]
The Chandigarh Bench of the Income Tax Appellate Tribunal (ITAT) has held that the share transactions of the assessee were genuine and not bogus long term capital gains (LTCG), and deleted the...
![Indusind Bank Share Transactions Explained, No Unexplained Cash Deposits: ITAT Quashes PCIT’s Revision u/s 263 [Read Order]](https://images.taxscan.in/h-upload/2025/08/22/500x300_2079278-indusind-bank-taxscan.webp "Indusind Bank Share Transactions Explained, No Unexplained Cash Deposits: ITAT Quashes PCIT’s Revision u/s 263 [Read Order]")
‘6kg & 7kg’ Cash Entries Not Proven as ₹13 Lakh: ITAT Reduces Addition to ₹1.30 Lakh Due to Lack of Corroboration [Read Order]
The Pune Bench of the Income Tax Appellate Tribunal (ITAT) has reduced an addition of ₹13 lakh made on account of cash entries described as “6kg” and “7kg” in seized papers and held that the...
![‘6kg & 7kg’ Cash Entries Not Proven as ₹13 Lakh: ITAT Reduces Addition to ₹1.30 Lakh Due to Lack of Corroboration [Read Order]](https://images.taxscan.in/h-upload/2025/08/22/500x300_2079207-itat-addition-taxscan.webp "‘6kg & 7kg’ Cash Entries Not Proven as ₹13 Lakh: ITAT Reduces Addition to ₹1.30 Lakh Due to Lack of Corroboration [Read Order]")
₹14 Lakh Cash Loan Addition Deleted: ITAT Holds Seized Cheques Belong to Director Personally, Not Metarolls Ispat [Read Order]
The Pune Bench of the Income Tax Appellate Tribunal (ITAT) has deleted an addition of ₹14 lakh made under section 69A of the Income Tax Act, 1961 on account of alleged unexplained cash loans and...
![₹14 Lakh Cash Loan Addition Deleted: ITAT Holds Seized Cheques Belong to Director Personally, Not Metarolls Ispat [Read Order]](https://images.taxscan.in/h-upload/2025/08/22/500x300_2079211-unexplained-cash-loan-seized-cheques-case-taxscan.webp "₹14 Lakh Cash Loan Addition Deleted: ITAT Holds Seized Cheques Belong to Director Personally, Not Metarolls Ispat [Read Order]")
ITAT Restricts Addition to 5% Profit on Alleged ₹13.80 Crore Bogus Purchases as Sales Accepted and Books Not Rejected [Read Order]
The Pune Bench of the Income Tax Appellate Tribunal (ITAT) has held that only the profit element of 5% should be added on alleged bogus purchases of ₹13,80,63,994 made by the assessee and observed...
![ITAT Restricts Addition to 5% Profit on Alleged ₹13.80 Crore Bogus Purchases as Sales Accepted and Books Not Rejected [Read Order]](https://images.taxscan.in/h-upload/2025/08/22/500x300_2079196-bogus-purchase-taxscan.webp "ITAT Restricts Addition to 5% Profit on Alleged ₹13.80 Crore Bogus Purchases as Sales Accepted and Books Not Rejected [Read Order]")
ITAT Sets Aside Additions on ₹1.46 Cr Demonetisation Cash Deposits and Derivative Losses, Remands for Fresh Adjudication [Read Order]
The Hyderabad Bench of the Income Tax Appellate Tribunal (ITAT) has set aside the additions made on account of cash deposits during the demonetisation period and disallowance of loss on the derivative...
![ITAT Sets Aside Additions on ₹1.46 Cr Demonetisation Cash Deposits and Derivative Losses, Remands for Fresh Adjudication [Read Order]](https://images.taxscan.in/h-upload/2025/08/21/500x300_2078903-itat-demonetisation-cash-deposits-derivative-losses-fresh-adjudication-taxscan.webp "ITAT Sets Aside Additions on ₹1.46 Cr Demonetisation Cash Deposits and Derivative Losses, Remands for Fresh Adjudication [Read Order]")
ITAT Deletes Disallowances of Public Relations, Shared Services, and Product Registration of BASF India, Citing No Change in Facts or Law [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) dismissed the appeal by revenue regarding the disallowances of ₹55,00,000 on Public Relations expenses, Shared Service (Malaysia), and...
![ITAT Deletes Disallowances of Public Relations, Shared Services, and Product Registration of BASF India, Citing No Change in Facts or Law [Read Order]](https://images.taxscan.in/h-upload/2025/08/21/500x300_2078887-itat-shared-services-product-basf-taxscan.webp "ITAT Deletes Disallowances of Public Relations, Shared Services, and Product Registration of BASF India, Citing No Change in Facts or Law [Read Order]")
CESTAT Abates Service Tax Appeal against Vasan Dental Hospitals since Company is Undergoing Liquidation [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has abated the Service Tax appeal filed by the Department, noting that the company is under liquidation and no ...
![CESTAT Abates Service Tax Appeal against Vasan Dental Hospitals since Company is Undergoing Liquidation [Read Order]](https://images.taxscan.in/h-upload/2025/08/20/500x300_2078640-cestat-service-tax-appeal-vasan-dental-hospitals-taxscan.webp "CESTAT Abates Service Tax Appeal against Vasan Dental Hospitals since Company is Undergoing Liquidation [Read Order]")