Eeva Mary Sanil
![ITAT Deletes Disallowance of Cash Payments u/s 40A(3), Upholds Claims of Rule 6DD Exemptions on Property Transactions [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/ITAT-ITAT-Deletes-Disallowance-of-Cash-Payments-Disallowance-of-Cash-Payments-Cash-Payments-Exemptions-on-Property-Transactions-Property-Transactions-taxscan.jpg "ITAT Deletes Disallowance of Cash Payments u/s 40A(3), Upholds Claims of Rule 6DD Exemptions on Property Transactions [Read Order]")
ITAT Deletes Disallowance of Cash Payments u/s 40A(3), Upholds Claims of Rule 6DD Exemptions on Property Transactions [Read Order]
In a recent ruling, the Jaipur bench of the Income Tax Appellate Tribunal (ITAT) deleted the addition of ₹8.36 lakh made by the AO under Section...
![PACS Development Fund Contributions not Business Expense: ITAT upholds Disallownace Citing Binding Rajasthan High Court Precedent [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/ITAT-ITAT-Jaipur-PACS-Development-Fund-PACS-Development-Business-Expense-Rajasthan-High-Court-Precedent-taxscan.jpg "PACS Development Fund Contributions not Business Expense: ITAT upholds Disallownace Citing Binding Rajasthan High Court Precedent [Read Order]")
![Service Tax Liability on Construction Services: CESTAT Orders Recalculation Over Misclassification and Evidentiary Gaps [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Service-Tax-Liability-Construction-Services-CESTAT-CESTAT-Orders-CESTAT-Hyderabad-Evidentiary-Gaps-tax-liability-service-tax-taxscan.jpg "Service Tax Liability on Construction Services: CESTAT Orders Recalculation Over Misclassification and Evidentiary Gaps [Read Order]")
![ITAT deletes Rs.1 Cr Addition on Sale of Vegetables/Fruits made u/s 68 instead of S. 69 of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/ITAT-Sale-of-Vegetables-Fruits-Vegetables-Fruits-Addition-on-Sale-Income-Tax-Act-Section-69-of-Income-Tax-Act-taxscan.jpg "ITAT deletes Rs.1 Cr Addition on Sale of Vegetables/Fruits made u/s 68 instead of S. 69 of Income Tax Act [Read Order]")
![ITAT Confirms Taxability of Trust Receipts u/s 56(2)(x) of Income Tax Act citing Inclusion of Non-Relatives as Beneficiaries [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/ITAT-ITAT-Bangalore-Income-Tax-Appellate-Tribunal-Section-263-of-Income-Tax-Act-TAXSCAN.jpg "ITAT Confirms Taxability of Trust Receipts u/s 56(2)(x) of Income Tax Act citing Inclusion of Non-Relatives as Beneficiaries [Read Order]")
Survey Reveals Undisclosed Income: ITAT Demands Verification of Tax Applicability u/s 115BBE [Read Order]
In a recent ruling, the Jaipur bench of the Income Tax Appellate Tribunal (ITAT) remanded the case back to the assessing officer (AO), asserting the need for a detailed reassessment of income tax...
![Survey Reveals Undisclosed Income: ITAT Demands Verification of Tax Applicability u/s 115BBE [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Survey-Reveals-Undisclosed-Income-ITAT-ITAT-Demands-ITAT-Demands-Verification-of-Tax-Applicability-reassessment-of-income-tax-returns-income-tax-income-tax-news-Undisclosed-Income-Taxscan.jpg "Survey Reveals Undisclosed Income: ITAT Demands Verification of Tax Applicability u/s 115BBE [Read Order]")
ITAT Grants relief in Tax Appeals, Condones Procedural Lapses and Professional Negligence: Remands Case to CIT(A) [Read Order]
The Jaipur bench of the Income Tax Appellate Tribunal ( ITAT ), in a recent case, remanded the case back to the Commissioner of Income Tax ( Appeals ) [CIT(A)], providing the assessee an opportunity...
![ITAT Grants relief in Tax Appeals, Condones Procedural Lapses and Professional Negligence: Remands Case to CIT(A) [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/ITAT-Grants-Relief-in-Tax-Appeals-Professional-Negligence-Remands-Case-to-CIT-taxscan.jpg "ITAT Grants relief in Tax Appeals, Condones Procedural Lapses and Professional Negligence: Remands Case to CIT(A) [Read Order]")
Penalty u/s 114AA imposed alleging Aircraft Imported for Directors’ private use: CESTAT deletes Penalty finding No False Declaration [Read Order]
In a recent judgement, the Principal Bench of Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) in New Delhi deleted the penalty imposed on the assessee under Section 114AA of the...
![Penalty u/s 114AA imposed alleging Aircraft Imported for Directors’ private use: CESTAT deletes Penalty finding No False Declaration [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/CESTAT-deletes-Penalty-CESTAT-Penalty-CESTAT-taxscan.jpg "Penalty u/s 114AA imposed alleging Aircraft Imported for Directors’ private use: CESTAT deletes Penalty finding No False Declaration [Read Order]")
Lack of Evidence and Section 11A(4) Misuse: CESTAT quashes ₹2.81 Cr Rule 6(3) Demand over Alleged Common Input Service Usage [Read Order]
The Allahabad bench of Customs Excise and Service Tax Appellate Tribunal ( CESTAT ) struck down a demand of ₹2.81 Crore against the appellant ruling that the show cause notice ( SCN ) and the order...
![Lack of Evidence and Section 11A(4) Misuse: CESTAT quashes ₹2.81 Cr Rule 6(3) Demand over Alleged Common Input Service Usage [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/CESTAT-CESTAT-Allahabad-Lack-of-Evidence-Input-Service-Usage-Section-11A4-show-cause-notice-taxscan.jpg "Lack of Evidence and Section 11A(4) Misuse: CESTAT quashes ₹2.81 Cr Rule 6(3) Demand over Alleged Common Input Service Usage [Read Order]")
Supreme Court Declares Hypothecation Deed as Guarantee u/s 5(8), Classifies Mortgagor as Guarantor [Read Judgment]
In а reсent judgement, thе Suрreme Cоurt оf Indiа resоlved а legаl dispute on сlаssifying Chinа Dеvеlopmеnt Bаnk аnd othеr lenders аs finаnciаl creditоrs undеr thе Insolvеncy аnd Bаnkruptcy Cоde (...
![Supreme Court Declares Hypothecation Deed as Guarantee u/s 5(8), Classifies Mortgagor as Guarantor [Read Judgment]](https://images.taxscan.in/h-upload/2025/06/03/500x300_2041095-supreme-court-insolvncy-nd-bnkruptcy-cde-ibc-supreme-court-hypothecation-deed-guarantee-taxscan.webp "Supreme Court Declares Hypothecation Deed as Guarantee u/s 5(8), Classifies Mortgagor as Guarantor [Read Judgment]")
CESTAT upholds Service Tax Demands: Extended Limitation u/s 73 Invoked for Misrepresentation under RCM on Foreign Services and Sponsorship [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi, upheld the assessee's service tax liability in an appeal against the order made by the Commissioner (Appeals) CGST &...
![CESTAT upholds Service Tax Demands: Extended Limitation u/s 73 Invoked for Misrepresentation under RCM on Foreign Services and Sponsorship [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/CESTAT-CESTAT-Upholds-Service-Tax-Demands-Section-73-Extended-Limitation-Foreign-Services-and-Sponsorship-Foreign-Services-taxscan.jpg "CESTAT upholds Service Tax Demands: Extended Limitation u/s 73 Invoked for Misrepresentation under RCM on Foreign Services and Sponsorship [Read Order]")