Advika Dwivedi
Supreme Court & High Courts Weekly Round-Up
This weekly round-up analytically summarises the key stories related to the Supreme Court & High Courts reported at Taxscan.in during the...
![Contradictory Approach of AO Invalidates S.154 Jurisdiction: ITAT Deletes ₹2.06 Crore Expense Disallowance in Property Developers Income Tax Appeal [Read Order]](https://images.taxscan.in/h-upload/2025/10/06/250x150_2094223-itat-mumbai-section-154-rectification-taxscan.webp "Contradictory Approach of AO Invalidates S.154 Jurisdiction: ITAT Deletes ₹2.06 Crore Expense Disallowance in Property Developers Income Tax Appeal [Read Order]")
![ITAT Remands ₹2.81 Cr on Long-Term Capital Gains Addition Granting One More Opportunity to Assessee [Read Order]](https://images.taxscan.in/h-upload/2025/10/06/250x150_2094213-itat-capital-gains-taxscan.webp "ITAT Remands ₹2.81 Cr on Long-Term Capital Gains Addition Granting One More Opportunity to Assessee [Read Order]")
![ITAT Dismisses Penalty Appeal as Withdrawn After Opting for Vivad Se Vishwas Scheme [Read Order]](https://images.taxscan.in/h-upload/2025/10/06/250x150_2094216-income-tax-vivad-se-vishwas-scheme-taxscan.webp "ITAT Dismisses Penalty Appeal as Withdrawn After Opting for Vivad Se Vishwas Scheme [Read Order]")
![ITAT quashes Ex-Parte Order in Real Estate Cash Deposit Case Directing Fresh Hearing on Income Tax Additions [Read Order]](https://images.taxscan.in/h-upload/2025/10/04/250x150_2093738-cash-deposits-cash-deposits-treated-cash-deposits-treated-as-unexplained.webp "ITAT quashes Ex-Parte Order in Real Estate Cash Deposit Case Directing Fresh Hearing on Income Tax Additions [Read Order]")
Genuineness of Transaction Warrants Deletion of ₹3.55 Cr Income Tax Addition: ITAT Upholds Relief in Accommodation Entry Dispute [Read Order]
The bench of the Income Tax Appellate Tribunal, Ahmedabad, dismissed the Revenue’s appeals against the deletion of additions made under Section 68 of the Income Tax Act, 1961, in connection with...
![Genuineness of Transaction Warrants Deletion of ₹3.55 Cr Income Tax Addition: ITAT Upholds Relief in Accommodation Entry Dispute [Read Order]](https://images.taxscan.in/h-upload/2025/10/04/500x300_2093701-itat-directs-ao-itat-taxscan-1.webp "Genuineness of Transaction Warrants Deletion of ₹3.55 Cr Income Tax Addition: ITAT Upholds Relief in Accommodation Entry Dispute [Read Order]")
Procedural Default Cannot Attract Penalty: ITAT Sets Aside S.271BA Levy in Transfer Pricing Case [Read Order]
The bench of the Income Tax Appellate Tribunal, Ahmedabad, has set aside the penalty imposed under Section 271BA of the Income Tax Act, 1961, ruling that the assessee had not deliberately defaulted in...
![Procedural Default Cannot Attract Penalty: ITAT Sets Aside S.271BA Levy in Transfer Pricing Case [Read Order]](https://images.taxscan.in/h-upload/2025/10/04/500x300_2093723-itat-transfer-pricing-case-taxscan.webp "Procedural Default Cannot Attract Penalty: ITAT Sets Aside S.271BA Levy in Transfer Pricing Case [Read Order]")
Categorisation of ₹38 Lakh Non-Compete Fee as Revenue Expenditure: ITAT Allows Deduction to Real Estate Firm [Read Order]
The bench of the Income Tax Appellate Tribunal, Ahmedabad, has allowed the deduction of non-compete expenditure claimed by a real estate firm, ruling that the payment made to a retiring partner was...
![Categorisation of ₹38 Lakh Non-Compete Fee as Revenue Expenditure: ITAT Allows Deduction to Real Estate Firm [Read Order]](https://images.taxscan.in/h-upload/2025/10/04/500x300_2093717-real-estate-firm.webp "Categorisation of ₹38 Lakh Non-Compete Fee as Revenue Expenditure: ITAT Allows Deduction to Real Estate Firm [Read Order]")
Pattern Transactions Categorise ₹1.77 Cr Unsecured Loan as Unexplained Cash Credit: ITAT upholds Addition u/s 68 [Read Order]
The bench of the Income Tax Appellate Tribunal, Ahmedabad, has upheld the addition of ₹1,77,24,909/- towards unexplained cash credits under Section 68 of the Income Tax Act, 1961, observing that...
![Pattern Transactions Categorise ₹1.77 Cr Unsecured Loan as Unexplained Cash Credit: ITAT upholds Addition u/s 68 [Read Order]](https://images.taxscan.in/h-upload/2025/10/04/500x300_2093695-unexplained-cash-credit-itat-taxscan.webp "Pattern Transactions Categorise ₹1.77 Cr Unsecured Loan as Unexplained Cash Credit: ITAT upholds Addition u/s 68 [Read Order]")
![ITAT Quashes Income Tax Assessment Against Vipul Mittal Over Pecuniary Jurisdiction [Read Order]](https://images.taxscan.in/h-upload/2025/10/01/500x300_2093066-income-tax-assessment-taxscan.webp "ITAT Quashes Income Tax Assessment Against Vipul Mittal Over Pecuniary Jurisdiction [Read Order]")
Higher Import Duty applicable at 7.5% Upon Import of Aluminium Foils as per Date of Crystallization: CESTAT rejects Jil Pack’s Refund Claim [Read Order]
The bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) , Ahmedabad, has dismissed an appeal concerning the applicable rate of customs duty on imported aluminium foils,...
![Higher Import Duty applicable at 7.5% Upon Import of Aluminium Foils as per Date of Crystallization: CESTAT rejects Jil Pack’s Refund Claim [Read Order]](https://images.taxscan.in/h-upload/2025/10/02/500x300_2093307-import-duty-higher-import-duty-import-of-aluminium-foils-taxscan.webp "Higher Import Duty applicable at 7.5% Upon Import of Aluminium Foils as per Date of Crystallization: CESTAT rejects Jil Pack’s Refund Claim [Read Order]")
Railway Locomotive Parts Classifies Under Chapter Heading 8607: CESTAT upholds Concessional Excise Duty [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), dismissed an appeal by the Department in an excise duty classification dispute, holding that locomotive parts...
![Railway Locomotive Parts Classifies Under Chapter Heading 8607: CESTAT upholds Concessional Excise Duty [Read Order]](https://images.taxscan.in/h-upload/2025/10/02/500x300_2093303-railway-locomotive-parts-taxscan.webp "Railway Locomotive Parts Classifies Under Chapter Heading 8607: CESTAT upholds Concessional Excise Duty [Read Order]")