Akhaigha T Josh
Union of India vs. Rajeev Bansal: Supreme Court on Reassessment Limits and TOLA Extensions
In the world of tax litigation, some cases quietly resolve at the assessment desk itself, while others travel through layers of appeals before...
![SBN Deposits Not Unexplained Income: ITAT Deletes ₹ 17.16 Lakh Addition u/s 69A, Holds Demonetization Deposits Valid Until 31.12.2016 [Read Order]](https://images.taxscan.in/h-upload/2025/08/10/250x150_2075225-sbn-deposits-sbn-deposits-not-unexplained-income-taxscan.webp "SBN Deposits Not Unexplained Income: ITAT Deletes ₹ 17.16 Lakh Addition u/s 69A, Holds Demonetization Deposits Valid Until 31.12.2016 [Read Order]")
![Non-Intimation by Tax Practitioner Causes Appeal Delay: ITAT Condones 1249-Day Delay, Quashes Revision u/s 263 Initiated on AOs Proposal [Read Order]](https://images.taxscan.in/h-upload/2025/08/09/250x150_2074942-non-intimation-tax-practitioner-causes-appeal-delay-itat-condones-delay-quashes-revision-us-263-proposal-taxscan.webp "Non-Intimation by Tax Practitioner Causes Appeal Delay: ITAT Condones 1249-Day Delay, Quashes Revision u/s 263 Initiated on AOs Proposal [Read Order]")
![Supreme Court & High Courts Weekly Round-Up [August 2nd- August 9th]](https://images.taxscan.in/h-upload/2025/08/09/250x150_2074811-supreme-court-high-courts-weekly-round-up-supreme-court-taxscan.webp "Supreme Court & High Courts Weekly Round-Up [August 2nd- August 9th]")
![ITAT Weekly Round-up [August 2nd- August 9th]](https://images.taxscan.in/h-upload/2025/08/09/250x150_2074798-itat-weekly-roundup-taxscan.webp "ITAT Weekly Round-up [August 2nd- August 9th]")
![Wedding Gifts Not Taxable under Income Tax: ITAT deletes ₹10 Lakh Cash Deposit Addition [Read Order]](https://images.taxscan.in/h-upload/2025/08/09/500x300_2074781-wedding-gifts-wedding-gifts-not-taxable-under-income-tax-taxscan.webp "Wedding Gifts Not Taxable under Income Tax: ITAT deletes ₹10 Lakh Cash Deposit Addition [Read Order]")
Free Equipment from Group Companies Taxable as Perquisite u/s 28(iv): ITAT Upholds PCIT's Revision u/s 263, Directs AO to Verify Returnable Basis [Read Order]
The Bangalore Bench of the Income Tax Appellate Tribunal (ITAT) ruled that the free of cost equipment of ₹42.89 crore received from group companies was potentially taxable as a perquisite under...
![Free Equipment from Group Companies Taxable as Perquisite u/s 28(iv): ITAT Upholds PCITs Revision u/s 263, Directs AO to Verify Returnable Basis [Read Order]](https://images.taxscan.in/h-upload/2025/08/09/500x300_2074783-group-compaies-itat-taxscan.webp "Free Equipment from Group Companies Taxable as Perquisite u/s 28(iv): ITAT Upholds PCITs Revision u/s 263, Directs AO to Verify Returnable Basis [Read Order]")
CIT(A) Mistakes Appeal Against 143(1) Intimation as u/s 154 Order: ITAT Sets Aside Dismissal, Remands for Fresh Adjudication on 80P Deduction [Read Order]
The Bangalore Bench of the Income Tax Appellate Tribunal ( ITAT ) has set aside an order by the Commissioner of Income Tax (Appeals) ( CITA (A) ) and observed that the appeal filed was...
![CIT(A) Mistakes Appeal Against 143(1) Intimation as u/s 154 Order: ITAT Sets Aside Dismissal, Remands for Fresh Adjudication on 80P Deduction [Read Order]](https://images.taxscan.in/h-upload/2025/08/08/500x300_2074313-fresh-adjudication-taxscan.webp "CIT(A) Mistakes Appeal Against 143(1) Intimation as u/s 154 Order: ITAT Sets Aside Dismissal, Remands for Fresh Adjudication on 80P Deduction [Read Order]")
Tax Consultant’s Negligence and Rural Location Causes 253-Day Appeal Delay: ITAT Remands Cash Deposit Case for fresh Adjudication [Read Order]
The Bangalore Bench of the Income Tax Appellate Tribunal ( ITAT ) has condoned a delay of 253 days in filing an appeal and observed that the delay was due to the assessee’s location in a backward...
![Tax Consultant’s Negligence and Rural Location Causes 253-Day Appeal Delay: ITAT Remands Cash Deposit Case for fresh Adjudication [Read Order]](https://images.taxscan.in/h-upload/2025/08/08/500x300_2074308-tax-consultants-negligence-tax-consultants-negligence-and-rural-location-causes-taxscan.webp "Tax Consultant’s Negligence and Rural Location Causes 253-Day Appeal Delay: ITAT Remands Cash Deposit Case for fresh Adjudication [Read Order]")
GST on Construction under JDA: AAR clarifies Composite Sale Deed Execution Does not Fall u/Schedule III as 'Sale of Land' [Read Order]
The Tamil Nadu Authority for Advance Ruling (AAR) has ruled that a composite sale deed executed by a landowner for undivided share of land (UDS) and the area constructed under Joint Development...
![GST on Construction under JDA: AAR clarifies Composite Sale Deed Execution Does not Fall u/Schedule III as Sale of Land [Read Order]](https://images.taxscan.in/h-upload/2025/08/07/500x300_2074018-gst-aar-taxscan.webp "GST on Construction under JDA: AAR clarifies Composite Sale Deed Execution Does not Fall u/Schedule III as Sale of Land [Read Order]")
AAR Rejects GST ITC Refund Clarification Application citing Jurisdictional Restrictions u/s 97(2) [Read Order]
The Gujarat Authority for Advance Ruling (AAR) has rejected an application seeking clarification whether the refund of Goods and Services Tax (GST) Input Tax Credit (ITC) was restricted on the...
![AAR Rejects GST ITC Refund Clarification Application citing Jurisdictional Restrictions u/s 97(2) [Read Order]](https://images.taxscan.in/h-upload/2025/08/06/500x300_2073613-gst-itc-refund-taxscan.webp "AAR Rejects GST ITC Refund Clarification Application citing Jurisdictional Restrictions u/s 97(2) [Read Order]")
Subcontractor’s Labor Services in PMAY Project is Not 'Pure Labor' Contract: AAR Rules No GST Exemption [Read Order]
The Rajasthan Authority for Advance Ruling ( RAAR ) has ruled that labor services provided by a subcontractor for a Pradhan Mantri Awas Yojana (PMAY) housing project do not qualify as a 'pure labor'...
![Subcontractor’s Labor Services in PMAY Project is Not Pure Labor Contract: AAR Rules No GST Exemption [Read Order]](https://images.taxscan.in/h-upload/2025/08/06/500x300_2073595-aar-taxscan.webp "Subcontractor’s Labor Services in PMAY Project is Not Pure Labor Contract: AAR Rules No GST Exemption [Read Order]")