Advika Dwivedi
![Auto Parts Maker’s Dies and Maintenance Expenses are Revenue in Nature: ITAT dismisses Revenue’s Appeal [Read Order]](https://images.taxscan.in/h-upload/2025/10/24/500x300_2099649-auto-parts-maintenance-expenses-revenue-itat-taxscan.webp "Auto Parts Maker’s Dies and Maintenance Expenses are Revenue in Nature: ITAT dismisses Revenue’s Appeal [Read Order]")
Auto Parts Maker’s Dies and Maintenance Expenses are Revenue in Nature: ITAT dismisses Revenue’s Appeal [Read Order]
The bench of the Income Tax Appellate Tribunal, Delhi, upheld the Commissioner ofIncome Tax (Appeals)’s [CIT(A)] decision that such expenses,...
![Profit Estimation Capped at 1.5%: ITAT Recognises Assessee as Livestock Transporter [Read Order]](https://images.taxscan.in/h-upload/2025/10/24/250x150_2099666-profit-profit-estimation-itat-recognises-assessee-pune-bench-livestock-transporter-taxscan.webp "Profit Estimation Capped at 1.5%: ITAT Recognises Assessee as Livestock Transporter [Read Order]")
![Reassessment Notice issued After April 1, 2021 Barred by Limitation: ITAT quashes Notice u/s of 148 Income Tax Act [Read Order]](https://images.taxscan.in/h-upload/2025/10/24/250x150_2099648-itat-delhi-reassessment-notice-taxscan.webp "Reassessment Notice issued After April 1, 2021 Barred by Limitation: ITAT quashes Notice u/s of 148 Income Tax Act [Read Order]")
![Reassessment Based Solely on Audit Objection Constitutes Mere Change of Opinion: ITAT Quashes Reopening in Income Tax Case [Read Order]](https://images.taxscan.in/h-upload/2025/10/21/250x150_2098902-reassessment-itat-itat-quashes-income-tax-income-tax-case-taxscan.webp "Reassessment Based Solely on Audit Objection Constitutes Mere Change of Opinion: ITAT Quashes Reopening in Income Tax Case [Read Order]")
![Search-Based Addition u/s 153A Unsustainable without Incriminating Material for Completed Assessments: ITAT Deletes ₹26.10 Lakh in Raj Shyama Construction Case [Read Order]](https://images.taxscan.in/h-upload/2025/10/21/250x150_2098877-incriminating-material-itat-delhi-bench-raj-shyama-construction-raj-shyama-construction-case-taxscan.webp "Search-Based Addition u/s 153A Unsustainable without Incriminating Material for Completed Assessments: ITAT Deletes ₹26.10 Lakh in Raj Shyama Construction Case [Read Order]")
Mechanical Approval u/s. 153D Ispo Facto Invalidates Search Assessments: ITAT Grants Relief to Tavleen Resorts [Read Order]
The Bench of the Income Tax Appellate Tribunal, Delhi, has held that assessments framed under Section 153A of the Income Tax Act, 1961, based on mechanical approval under Section 153D, are invalid...
![Mechanical Approval u/s. 153D Ispo Facto Invalidates Search Assessments: ITAT Grants Relief to Tavleen Resorts [Read Order]](https://images.taxscan.in/h-upload/2025/10/21/500x300_2098875-tavleen-resorts-itat-grants-itat-delhi-taxscan.webp "Mechanical Approval u/s. 153D Ispo Facto Invalidates Search Assessments: ITAT Grants Relief to Tavleen Resorts [Read Order]")
![CBDT Threshold of ₹60 Lakh Leads to Dismissal of Revenue Appeal by ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/22/500x300_2098982-revenue-appeal-taxscan.webp "CBDT Threshold of ₹60 Lakh Leads to Dismissal of Revenue Appeal by ITAT [Read Order]")
![Navjyoti Education Society’s 80G Approval Dispute Remanded by ITAT for Reconsideration [Read Order]](https://images.taxscan.in/h-upload/2025/10/22/500x300_2098974-navjyoti-education-society-taxscan.webp "Navjyoti Education Society’s 80G Approval Dispute Remanded by ITAT for Reconsideration [Read Order]")
MAT Adjustment Must Be Based on Lower of Business Loss or Depreciation: ITAT Dismisses Appeal of Sungroup Enterprises [Read Order]
The Bench of the Income Tax Appellate Tribunal (ITAT), New Delhi, held that the lower of the unabsorbed depreciation or business loss, as per the books of account, must be adjusted against the...
![MAT Adjustment Must Be Based on Lower of Business Loss or Depreciation: ITAT Dismisses Appeal of Sungroup Enterprises [Read Order]](https://images.taxscan.in/h-upload/2025/10/21/500x300_2098829-sungroup-enterprises-itat-new-delhi-mat-adjustment-taxscan.webp "MAT Adjustment Must Be Based on Lower of Business Loss or Depreciation: ITAT Dismisses Appeal of Sungroup Enterprises [Read Order]")
Brought-Forward Loan Cannot Be Taxed without Payment During Relevant Year: ITAT Deletes ₹1.45 Cr Deemed Dividend Addition [Read Order]
The bench of the Income Tax Appellate Tribunal, Raipur, held that loans received in an earlier year cannot be treated as deemed dividend in a subsequent year when no payment was made during the...
![Brought-Forward Loan Cannot Be Taxed without Payment During Relevant Year: ITAT Deletes ₹1.45 Cr Deemed Dividend Addition [Read Order]](https://images.taxscan.in/h-upload/2025/10/21/500x300_2098691-taxed-without-payment-itat-deemed-dividend-taxscan.webp "Brought-Forward Loan Cannot Be Taxed without Payment During Relevant Year: ITAT Deletes ₹1.45 Cr Deemed Dividend Addition [Read Order]")
ITAT restricts Addition on “Peak Purchase” to Differential Margin Between Declared and Benchmark Profit in Rice Trading Case [Read Order]
The bench of the Income Tax Appellate Tribunal (ITAT), Raipur, has restricted the addition to the differential margin between the Gross Profit (GP) declared by the assessee and the benchmark rate...
![ITAT restricts Addition on “Peak Purchase” to Differential Margin Between Declared and Benchmark Profit in Rice Trading Case [Read Order]](https://images.taxscan.in/h-upload/2025/10/21/500x300_2098740-rice-trading-taxscan.webp "ITAT restricts Addition on “Peak Purchase” to Differential Margin Between Declared and Benchmark Profit in Rice Trading Case [Read Order]")
Assessee’s Failure to Reconcile the Discrepancy Justifies Addition: ITAT upholds Donation Disallowance [Read Order]
The bench of the Income Tax Appellate Tribunal (ITAT), Raipur, upheld the disallowance of ₹15,000 made on account of donation expenses, as the assessee had failed to reconcile the difference...
![Assessee’s Failure to Reconcile the Discrepancy Justifies Addition: ITAT upholds Donation Disallowance [Read Order]](https://images.taxscan.in/h-upload/2025/10/21/500x300_2098679-donation-disallowance-taxscan.webp "Assessee’s Failure to Reconcile the Discrepancy Justifies Addition: ITAT upholds Donation Disallowance [Read Order]")