Advika Dwivedi
![Reconciliation Establishes Cash Deposits as Agency Collections: ITAT Deletes ₹19.04 Lakh Addition u/s 69A [Read Order]](https://images.taxscan.in/h-upload/2025/10/28/500x300_2100483-cash-deposit-cash-deposits-as-agency-collection-taxscan.webp "Reconciliation Establishes Cash Deposits as Agency Collections: ITAT Deletes ₹19.04 Lakh Addition u/s 69A [Read Order]")
Reconciliation Establishes Cash Deposits as Agency Collections: ITAT Deletes ₹19.04 Lakh Addition u/s 69A [Read Order]
The bench of the Income Tax Appellate Tribunal, Chandigarh (ITAT), deleted the addition of ₹19,04,800 made under Section 69A of the Income Tax Act,...
![ITAT Treats ₹1.50 Crore Cash Addition as Business Turnover in Bullion Trader’s Case [Read Order]](https://images.taxscan.in/h-upload/2025/10/28/250x150_2100494-itat-cash-addition-bullion-trader-case-taxscan.webp "ITAT Treats ₹1.50 Crore Cash Addition as Business Turnover in Bullion Trader’s Case [Read Order]")
![AAR affirms 70:30 Valuation Split for Solar EPC Works Contract [Read Order]](https://images.taxscan.in/h-upload/2025/10/28/250x150_2100451-west-bengal-aar-aar-solar-epc-taxscan.webp "AAR affirms 70:30 Valuation Split for Solar EPC Works Contract [Read Order]")
![AAR Classifies Monthly Maintenance Charges Taxable Under SAC 9995 at 18% GST [Read Order]](https://images.taxscan.in/h-upload/2025/10/28/250x150_2100493-aar-maintenance-charges-sac-gst-taxscan.webp "AAR Classifies Monthly Maintenance Charges Taxable Under SAC 9995 at 18% GST [Read Order]")
![Construction of Units on 99-Year Leased Land Taxable as Construction Services: AAR Rules in the Absence of Title Deed [Read Order]](https://images.taxscan.in/h-upload/2025/10/28/250x150_2100485-construction-leased-land-taxable-construction-services-aar-rules-title-deed-taxscan.webp "Construction of Units on 99-Year Leased Land Taxable as Construction Services: AAR Rules in the Absence of Title Deed [Read Order]")
Appeal Does Not Automatically Stay Tax Recovery: Madras HC Affirms CBDT’s 20% Deposit Requirement Before Granting Recovery Stay in Income Tax Proceedings [Read Order]
The bench of the Madurai Bench of the Madras High Court held that the filing of an appeal against an assessment order does not, by itself, operate as a stay on tax recovery proceedings. The Court...
![Appeal Does Not Automatically Stay Tax Recovery: Madras HC Affirms CBDT’s 20% Deposit Requirement Before Granting Recovery Stay in Income Tax Proceedings [Read Order]](https://images.taxscan.in/h-upload/2025/10/28/500x300_2100482-appeal-automatically-tax-recovery-madras-hc-cbdt-deposit-requirement-recovery-income-tax-proceedings-txn.webp "Appeal Does Not Automatically Stay Tax Recovery: Madras HC Affirms CBDT’s 20% Deposit Requirement Before Granting Recovery Stay in Income Tax Proceedings [Read Order]")
![DIN Absence: ITAT Remands Matter for Reconsideration [Read Order]](https://images.taxscan.in/h-upload/2025/10/28/500x300_2100476-din-absence-itat-reconsideration-taxscan.webp "DIN Absence: ITAT Remands Matter for Reconsideration [Read Order]")
Rooftop Solar EPC Categorized as Works Contract: AAR rules GST Applicable on Entire Gross Contract Value [Read Order]
The bench of the West Bengal Authority for Advance Ruling (AAR) ruled that the supply of components of a rooftop solar power plant along with design, installation, testing, and commissioning...
![Rooftop Solar EPC Categorized as Works Contract: AAR rules GST Applicable on Entire Gross Contract Value [Read Order]](https://images.taxscan.in/h-upload/2025/10/28/500x300_2100460-rooftopsolarepc-workscontract-aar-gst-grosscontractvalue-taxscanoptimized150.webp "Rooftop Solar EPC Categorized as Works Contract: AAR rules GST Applicable on Entire Gross Contract Value [Read Order]")
“Trade Scheme Payments” to be Treated as Commission: ITAT Upholds PCIT’s Revision under Section 263 in Income Tax Case [Read Order]
The bench of the Income Tax Appellate Tribunal (ITAT), Delhi, upheld the Principal Commissioner of Income Tax’s (PCIT) revision order under Section 263 of the Income Tax Act, 1961, ruling that...
![“Trade Scheme Payments” to be Treated as Commission: ITAT Upholds PCIT’s Revision under Section 263 in Income Tax Case [Read Order]](https://images.taxscan.in/h-upload/2025/10/27/500x300_2100179-revision-order-taxscan-2.webp "“Trade Scheme Payments” to be Treated as Commission: ITAT Upholds PCIT’s Revision under Section 263 in Income Tax Case [Read Order]")
Block Assessments Invalid Due to Defective Satisfaction Note: ITAT Quashes S.153C Proceedings in Income Tax Case [Read Order]
The bench of the Income Tax Appellate Tribunal (ITAT), Delhi examining the jurisdiction to frame search-based assessments under Section 153C of the IncomeTax Act, 1961, held that the initiation of...
![Block Assessments Invalid Due to Defective Satisfaction Note: ITAT Quashes S.153C Proceedings in Income Tax Case [Read Order]](https://images.taxscan.in/h-upload/2025/10/27/500x300_2100172-itat-delhi-itat-quashes-income-tax-case-taxscan.webp "Block Assessments Invalid Due to Defective Satisfaction Note: ITAT Quashes S.153C Proceedings in Income Tax Case [Read Order]")
Value Loading on Solar Imports Unjustified Without Proof of Related-Party Dealings: CESTAT Dismisses Revenue Appeal in Customs Valuation Case [Read Order]
The bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Chennai, held that in the absence of evidence showing an international transaction between related parties, there is...
![Value Loading on Solar Imports Unjustified Without Proof of Related-Party Dealings: CESTAT Dismisses Revenue Appeal in Customs Valuation Case [Read Order]](https://images.taxscan.in/h-upload/2025/10/27/500x300_2100138-solar-imports-unjustified-cestat-revenue-appeal-customs-valuation-case-taxscan.webp "Value Loading on Solar Imports Unjustified Without Proof of Related-Party Dealings: CESTAT Dismisses Revenue Appeal in Customs Valuation Case [Read Order]")
