Advika Dwivedi
Over 15 Lakh Taxpayers Revised ITRs Under NUDGE Campaign, Paid ₹2,500 Crore in Taxes
The Central Board of Direct Taxes on December 23, 2025 accounted for more than 15 lakh taxpayers having filed revised Income Tax Returns (ITRs) for...
![No Escapement of Income Where Tax Paid on Consolidated Profits: ITAT Quashes ₹16.06 Cr Double Additions [Read Order]](https://images.taxscan.in/h-upload/2025/12/25/250x150_2114827-no-escapement-income-where-tax-paid-consolidated-profits-itat-quashes.webp "No Escapement of Income Where Tax Paid on Consolidated Profits: ITAT Quashes ₹16.06 Cr Double Additions [Read Order]")
![Air Purifiers Qualify as Medical Devices: Delhi HC Seeks GST Council Review of 18% GST Amid Pollution Crisis [Read Order]](https://images.taxscan.in/h-upload/2025/12/25/250x150_2114831-delhi-hc-seeks-gst-council-review-gst-amid-pollution-crisis-taxscan.webp "Air Purifiers Qualify as Medical Devices: Delhi HC Seeks GST Council Review of 18% GST Amid Pollution Crisis [Read Order]")
![Ancillary Software Support Not a Fee for Technical Services: ITAT Drops ₹48.27 Cr Income Tax Addition Under India-Singapore DTAA [Read Order]](https://images.taxscan.in/h-upload/2025/12/25/250x150_2114824-dtaa-india-singapore-ancillary-software-support-technical-services-itat-mumbai-income-tax-addition-india-singapore-dtaa-taxscan.webp "Ancillary Software Support Not a Fee for Technical Services: ITAT Drops ₹48.27 Cr Income Tax Addition Under India-Singapore DTAA [Read Order]")
![Survey Statement alone cannot Justify Bogus Purchase Additions: ITAT Deletes ₹3.60 Cr Addition u/s 68 [Read Order]](https://images.taxscan.in/h-upload/2025/12/25/250x150_2114811-survey-statement-bogus-purchase-additions-itat-deletes-addition-taxscan.webp "Survey Statement alone cannot Justify Bogus Purchase Additions: ITAT Deletes ₹3.60 Cr Addition u/s 68 [Read Order]")
ITAT Upholds Deletion of S.68 Share Premium Addition for 14 Investors as Verification Compliance Satisfied [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal (ITAT) affirmed that the deletion of additions made under Section 68 of the Income Tax Act, 1961 was proper because verification of share premium...
![ITAT Upholds Deletion of S.68 Share Premium Addition for 14 Investors as Verification Compliance Satisfied [Read Order]](https://images.taxscan.in/h-upload/2025/12/25/500x300_2114752-itat-upholds-deletion-share-premium-addition-investors-verification-taxscan.webp "ITAT Upholds Deletion of S.68 Share Premium Addition for 14 Investors as Verification Compliance Satisfied [Read Order]")
No Escapement of Income Where Tax Paid on Consolidated Profits: ITAT Quashes ₹16.06 Cr Double Additions [Read Order]
The Rajkot Bench of Income Tax Appellate Tribunal (ITAT) held that where income arising from business transactions has already been offered to tax on a consolidated basis, no further additions can be...
![No Escapement of Income Where Tax Paid on Consolidated Profits: ITAT Quashes ₹16.06 Cr Double Additions [Read Order]](https://images.taxscan.in/h-upload/2025/12/25/500x300_2114777-no-escapement-income-where-tax-paid-consolidated-profits-itat-quashes.webp "No Escapement of Income Where Tax Paid on Consolidated Profits: ITAT Quashes ₹16.06 Cr Double Additions [Read Order]")
COFEPOSA Detention Sustained: Karnataka HC Rejects Habeas Corpus Plea in ₹12.56 Crore Gold Smuggling Case [Read Order]
The Karnataka High Court has upheld a preventive detention order passed under the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 (COFEPOSA), refusing to interfere...
![COFEPOSA Detention Sustained: Karnataka HC Rejects Habeas Corpus Plea in ₹12.56 Crore Gold Smuggling Case [Read Order]](https://images.taxscan.in/h-upload/2025/12/25/500x300_2114761-karnataka-hc-habeas-corpus-plea-gold-smuggling-cofeposa-detention-gold-smuggling-case-taxscan.webp "COFEPOSA Detention Sustained: Karnataka HC Rejects Habeas Corpus Plea in ₹12.56 Crore Gold Smuggling Case [Read Order]")
Assessment Void Without Jurisdictional 143(2) Notice: ITAT Quashes ₹1.11 Cr Share Premium Addition u/s 68 [Read Order]
The Kolkata Bench of Income Tax Appellate Tribunal (ITAT) ruled that an assessment framed without issuance of a mandatory notice under Section 143(2) of the Income Tax Act, 1961 by the...
![Assessment Void Without Jurisdictional 143(2) Notice: ITAT Quashes ₹1.11 Cr Share Premium Addition u/s 68 [Read Order]](https://images.taxscan.in/h-upload/2025/12/25/500x300_2114754-assessment-void-without-jurisdictional-1432-notice-taxscan.jfif "Assessment Void Without Jurisdictional 143(2) Notice: ITAT Quashes ₹1.11 Cr Share Premium Addition u/s 68 [Read Order]")
CIT(A) Failed to Consider Filed Evidence: ITAT Restores Income Tax Appeal With Cost to PM Relief Fund [Read Order]
The Mumbai Bench Income Tax Appellate Tribunal (ITAT), has set aside an ex-parte order passed by the National Faceless Appeal Centre and restored an income tax appeal for fresh adjudication, observing...
![CIT(A) Failed to Consider Filed Evidence: ITAT Restores Income Tax Appeal With Cost to PM Relief Fund [Read Order]](https://images.taxscan.in/h-upload/2025/12/22/500x300_2113722-cita-failed-consider-filed-evidence-itat-restores-income-tax-appeal-cost-pm-relief-fund-taxscan.webp "CIT(A) Failed to Consider Filed Evidence: ITAT Restores Income Tax Appeal With Cost to PM Relief Fund [Read Order]")