Advika Dwivedi
![Electrical Works for Factory Expansion Ineligible for ITC: AAR Rules Installations Form Part of Immovable Property [Read Order]](https://images.taxscan.in/h-upload/2025/10/10/500x300_2095400-electrical-works-factory-expansion-taxscan.webp "Electrical Works for Factory Expansion Ineligible for ITC: AAR Rules Installations Form Part of Immovable Property [Read Order]")
Electrical Works for Factory Expansion Ineligible for ITC: AAR Rules Installations Form Part of Immovable Property [Read Order]
The Bench of the Authority for Advance Ruling (AAR), Chennai, Tamil Nadu, held that Input Tax Credit (ITC) on electrical installation works undertaken...
![Non-Verification of Electronic Evidence with Corroborating Statements as per S.9D of Central Excise Act: CESTAT quashes Demand Order on Alleged Clandestine Movement of M S Ingots [Read Order]](https://images.taxscan.in/h-upload/2025/10/08/250x150_2094774-larger-period-of-limitation-central-excise-act-holder-for-valuable-consideration-excise-customs-service-tax-taxscan.webp "Non-Verification of Electronic Evidence with Corroborating Statements as per S.9D of Central Excise Act: CESTAT quashes Demand Order on Alleged Clandestine Movement of M S Ingots [Read Order]")
![ITAT Reduces S.69A Additions on NRI’s Account to ₹63,133 from ₹2.28 Cr [Read Order]](https://images.taxscan.in/h-upload/2025/10/06/250x150_2094354-itat-nris-account-itat-reduces-taxscan.webp "ITAT Reduces S.69A Additions on NRI’s Account to ₹63,133 from ₹2.28 Cr [Read Order]")
![Fresh Probe Data Warrants Reassessment but Unjustified 5% Income Addition Fails Scrutiny: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/06/250x150_2094342-fresh-probe-data-reassessment-income-addition-income-addition-fails-scrutiny-taxscan.webp "Fresh Probe Data Warrants Reassessment but Unjustified 5% Income Addition Fails Scrutiny: ITAT [Read Order]")
![Non-Speaking Order by CIT(A) on Alleged Suppression of Receipts Remanded for Fresh Adjudication: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/06/250x150_2094336-itat-raipur-non-speaking-order-adjudication-taxscan.webp "Non-Speaking Order by CIT(A) on Alleged Suppression of Receipts Remanded for Fresh Adjudication: ITAT [Read Order]")
Contradictory Approach of AO Invalidates S.154 Jurisdiction: ITAT Deletes ₹2.06 Crore Expense Disallowance in Property Developer's Income Tax Appeal [Read Order]
The bench of the Income Tax Appellate Tribunal, Mumbai, has held that disallowance of ₹2.06 crore under Section 154 of the Income Tax Act, 1961, was unsustainable, as the provision for expenses...
![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/2025/10/06/500x300_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]
The bench of the Income Tax Appellate Tribunal, Pune, set aside the ex-parte order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [CIT(A)]. The Tribunal...
![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/2025/10/06/500x300_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/2025/10/06/500x300_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]
The bench of the Income Tax Appellate Tribunal, Ahmedabad, has set aside an ex-parte order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [CIT(A)], and remanded the...
![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/2025/10/04/500x300_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]")