Advika Dwivedi
![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]")
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)...
![Assessee’s Failure to Reconcile the Discrepancy Justifies Addition: ITAT upholds Donation Disallowance [Read Order]](https://images.taxscan.in/h-upload/2025/10/21/250x150_2098679-donation-disallowance-taxscan.webp "Assessee’s Failure to Reconcile the Discrepancy Justifies Addition: ITAT upholds Donation Disallowance [Read Order]")
![Amount Shown as Advance and Paid Before Due Date Cannot Be Treated as Revenue Receipt: ITAT Orders Fresh Verification on ₹6.12 Lakh Deemed Sales Tax Addition [Read Order]](https://images.taxscan.in/h-upload/2025/10/21/250x150_2098672-itat-deemed-sales-tax-addition-taxscan.webp "Amount Shown as Advance and Paid Before Due Date Cannot Be Treated as Revenue Receipt: ITAT Orders Fresh Verification on ₹6.12 Lakh Deemed Sales Tax Addition [Read Order]")
![GST Liability Cannot Be Deferred Due to Non-Reimbursement by Government Department: Madras High Court Allows Installment Relief to Contractor [Read Order]](https://images.taxscan.in/h-upload/2025/10/19/250x150_2098047-gst-liability-due-non-reimbursement-by-government-department-madras-high-court-installment-contractor-taxscan.webp "GST Liability Cannot Be Deferred Due to Non-Reimbursement by Government Department: Madras High Court Allows Installment Relief to Contractor [Read Order]")
Natural Justice Breach and Procedural Delay Renders GST Assessment Invalid: Madras High Court Directs De-Freezing of Bank Accounts [Read Order]
The Bench of the Madras High Court ruled that breach of principles of natural justice and undue procedural delay in completing assessment proceedings under the Central Goods and Services Tax Act,...
![Natural Justice Breach and Procedural Delay Renders GST Assessment Invalid: Madras High Court Directs De-Freezing of Bank Accounts [Read Order]](https://images.taxscan.in/h-upload/2025/10/19/500x300_2098018-natural-justice-breach-and-procedural-delay-renders-gst-assessment-invalid-madras-high-court-directs-de-freezing-of-bank-accounts-txn.webp "Natural Justice Breach and Procedural Delay Renders GST Assessment Invalid: Madras High Court Directs De-Freezing of Bank Accounts [Read Order]")
Once Assessee Discharges Onus u/s 68, Burden of Proof Shifts to Revenue: ITAT rules Double Taxation Unsustainable in Steel Manufacturer’s Case [Read Order]
The bench of the Income Tax Appellate Tribunal, Raipur, held that once the assessee had discharged the primary onus under Section 68 of the Income Tax Act, 1961, by furnishing documentary evidence to...
![Once Assessee Discharges Onus u/s 68, Burden of Proof Shifts to Revenue: ITAT rules Double Taxation Unsustainable in Steel Manufacturer’s Case [Read Order]](https://images.taxscan.in/h-upload/2025/10/16/500x300_2097178-double-taxation-taxscan.webp "Once Assessee Discharges Onus u/s 68, Burden of Proof Shifts to Revenue: ITAT rules Double Taxation Unsustainable in Steel Manufacturer’s Case [Read Order]")
![Restored Registration Entitles Charitable Trust to Tax Benefits: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/16/500x300_2097156-restored-registration-charitable-trust-taxscan.webp "Restored Registration Entitles Charitable Trust to Tax Benefits: ITAT [Read Order]")
Solicited Donations Still Voluntary in Nature: ITAT allows Corpus Contributions to Rohilkhand Educational Charitable Trust [Read Order]
The Bench of the Income Tax Appellate Tribunal, Lucknow, has ruled that corpus donations made voluntarily by donors cannot be disallowed merely because the charitable trust solicited them, so long as...
![Solicited Donations Still Voluntary in Nature: ITAT allows Corpus Contributions to Rohilkhand Educational Charitable Trust [Read Order]](https://images.taxscan.in/h-upload/2025/10/16/500x300_2097137-donations-taxscan.webp "Solicited Donations Still Voluntary in Nature: ITAT allows Corpus Contributions to Rohilkhand Educational Charitable Trust [Read Order]")
Technical Defects Do Not Invalidate Assessment: ITAT Upholds Validity of Digitally Signed DIN-Based Orders in Income Tax Case [Read Order]
The Bench of the Income Tax Appellate Tribunal, Lucknow, has held that an assessment order issued without certain details such as the assessee’s name, PAN, or assessment year is not invalid if the...
![Technical Defects Do Not Invalidate Assessment: ITAT Upholds Validity of Digitally Signed DIN-Based Orders in Income Tax Case [Read Order]](https://images.taxscan.in/h-upload/2025/10/16/500x300_2097146-validity-din-income-tax-case-taxscan.webp "Technical Defects Do Not Invalidate Assessment: ITAT Upholds Validity of Digitally Signed DIN-Based Orders in Income Tax Case [Read Order]")
Order Not Invalid Merely Because Passed in Deceased’s Name: ITAT Restores Matter for Fresh Adjudication [Read Order]
The Bench of the Income Tax Appellate Tribunal, Chandigarh, held that an appellate order cannot be declared invalid merely because it was passed in the name of a deceased assessee, where the appeal...
![Order Not Invalid Merely Because Passed in Deceased’s Name: ITAT Restores Matter for Fresh Adjudication [Read Order]](https://images.taxscan.in/h-upload/2025/10/16/500x300_2097148-deceased-itat-taxscan.webp "Order Not Invalid Merely Because Passed in Deceased’s Name: ITAT Restores Matter for Fresh Adjudication [Read Order]")