Advika Dwivedi
![Snack Vendor’s Cash Deposits verified via Books and Sale Records: ITAT Deletes Addition, Orders Re-computation [Read Order]](https://images.taxscan.in/h-upload/2025/08/27/500x300_2080968-cash-deposit-taxscan.webp "Snack Vendor’s Cash Deposits verified via Books and Sale Records: ITAT Deletes Addition, Orders Re-computation [Read Order]")
Snack Vendor’s Cash Deposits verified via Books and Sale Records: ITAT Deletes Addition, Orders Re-computation [Read Order]
The Income Tax Appellate Tribunal (ITAT), Chandigarh “B” Bench has deleted an addition relating to unexplained cash deposits made by a snack vendor,...
![AO Relies on Erroneous Software Data for Addition, Ignored Submissions on OPD/IPD Classification: ITAT directs Fresh Adjudication [Read Order]](https://images.taxscan.in/h-upload/2025/08/27/250x150_2080962-ao-relies-erroneous-software-itat-adjudication-taxscan.webp "AO Relies on Erroneous Software Data for Addition, Ignored Submissions on OPD/IPD Classification: ITAT directs Fresh Adjudication [Read Order]")
![GST Offline Rectification u/s 161 Plea Valid, Taxpayer must also file Online Application as Procedural Requirement: Madras HC [Read Order]](https://images.taxscan.in/h-upload/2025/08/22/250x150_2079248-gst-taxpayer-madras-hc-taxscan.webp "GST Offline Rectification u/s 161 Plea Valid, Taxpayer must also file Online Application as Procedural Requirement: Madras HC [Read Order]")
![Factory Land not Exempted from TDS u/s 194IA: ITAT upholds Income Tax Demand u/s 201 and 201(1A) [Read Order]](https://images.taxscan.in/h-upload/2025/08/22/250x150_2079262-tax-deducted-source-taxscan.webp "Factory Land not Exempted from TDS u/s 194IA: ITAT upholds Income Tax Demand u/s 201 and 201(1A) [Read Order]")
No records to Show Misuse of Activities Inconsistent with Objects: ITAT restores Trust’s Application for Permanent Registration [Read Order]
The Income Tax Appellate Tribunal (ITAT), Visakhapatnam Bench, comprising Judicial Member Ravish Sood and Accountant Member S. Balakrishnan, dealt with the issue of rejection of a trust’s...
![No records to Show Misuse of Activities Inconsistent with Objects: ITAT restores Trust’s Application for Permanent Registration [Read Order]](https://images.taxscan.in/h-upload/2025/08/22/500x300_2079733-show-misuse-itat-permanent-registration-taxscan.webp "No records to Show Misuse of Activities Inconsistent with Objects: ITAT restores Trust’s Application for Permanent Registration [Read Order]")
![Non-Issuance of Income Tax Notice u/s 143(2) cannot be Cured u/s 292BB: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/08/20/500x300_2078645-income-tax-notice-itat-taxscan.webp "Non-Issuance of Income Tax Notice u/s 143(2) cannot be Cured u/s 292BB: ITAT [Read Order]")
No TDS on Franchise Payments u/s 194J: ITAT upholds Deletion of ₹59.11 Lakh Income Tax Demand [Read Order]
The Income Tax Appellate Tribunal (ITAT), Jaipur Bench, has held that payments made by a liquor manufacturing company to brand owners under the head “Franchise Expenses” do not constitute “fees for...
![No TDS on Franchise Payments u/s 194J: ITAT upholds Deletion of ₹59.11 Lakh Income Tax Demand [Read Order]](https://images.taxscan.in/h-upload/2025/08/18/500x300_2077871-franchise-payment-taxscan.webp "No TDS on Franchise Payments u/s 194J: ITAT upholds Deletion of ₹59.11 Lakh Income Tax Demand [Read Order]")
Legal Representative Updation on Death of Assessee on Income Tax Portal is Sufficient Intimation of Death: ITAT Rules Section 147 Proceedings Void Ab Initio [Read Order]
The Income Tax Appellate Tribunal (ITAT), Bangalore Bench, has held that once the death of an assessee and the particulars of the legal representative are duly updated on the Income Tax e-filing...
![Legal Representative Updation on Death of Assessee on Income Tax Portal is Sufficient Intimation of Death: ITAT Rules Section 147 Proceedings Void Ab Initio [Read Order]](https://images.taxscan.in/h-upload/2025/08/14/500x300_2076755-legal-representative-income-tax-portal-itat-section-147-taxscan.webp "Legal Representative Updation on Death of Assessee on Income Tax Portal is Sufficient Intimation of Death: ITAT Rules Section 147 Proceedings Void Ab Initio [Read Order]")
Property Investment Source Partly Explained through Brother’s Gift and Savings: ITAT Partly reduces Addition u/s 69C [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), Chennai Bench, has partly allowed an appeal in a case involving additions under Section 69 of the Income Tax Act, 1961 on the ground of unexplained...
![Property Investment Source Partly Explained through Brother’s Gift and Savings: ITAT Partly reduces Addition u/s 69C [Read Order]](https://images.taxscan.in/h-upload/2025/08/14/500x300_2076756-property-investment-property-investment-source-taxscan.webp "Property Investment Source Partly Explained through Brother’s Gift and Savings: ITAT Partly reduces Addition u/s 69C [Read Order]")
Gold Loan Account Records and Bank Records validates Gold Loan Business: ITAT deletes Addition of Cash Withdrawals u/s 69C [Read Order]
The Mumbai bench of Income Tax Appellate Tribunal ( ITAT ) deleted addition of cash withdrawal under Section 69C of the Income Tax Act, 1961, observing that the documentary evidence including gold...
![Gold Loan Account Records and Bank Records validates Gold Loan Business: ITAT deletes Addition of Cash Withdrawals u/s 69C [Read Order]](https://images.taxscan.in/h-upload/2025/08/13/500x300_2076326-gold-loan-taxscan.webp "Gold Loan Account Records and Bank Records validates Gold Loan Business: ITAT deletes Addition of Cash Withdrawals u/s 69C [Read Order]")