Franklin Joshva
![Classification Dispute of Engineered Quartz Stone: Supreme Court considers Revenue’s Challenge [Read Judgement]](https://images.taxscan.in/h-upload/2025/11/05/500x300_2102511-ngineered-quartz-stone-engineered-quartz-supreme-court-revenues-challenge-taxscan.webp "Classification Dispute of Engineered Quartz Stone: Supreme Court considers Revenue’s Challenge [Read Judgement]")
Classification Dispute of 'Engineered Quartz Stone': Supreme Court considers Revenue’s Challenge [Read Judgement]
The Supreme Court of India has admitted civil appeals filed by the Commissioner Customs (Preventive) Jaipur against M/s Pelican Quartz Stone in a...
![Tax Audit u/s 44AB Not Applicable When Turnover is Below ₹60 Lakh: ITAT Deletes Addition [Read Order]](https://images.taxscan.in/h-upload/2025/11/04/250x150_2102287-tax-audit-itat-itat-deletes-addition-applicable-when-turnover-taxscan.webp "Tax Audit u/s 44AB Not Applicable When Turnover is Below ₹60 Lakh: ITAT Deletes Addition [Read Order]")
![Late ESI Contribution Deposited Before ITR Due Date: ITAT Upholds Deletion of Disallowance [Read Order]](https://images.taxscan.in/h-upload/2025/11/04/250x150_2102213-itat-jaipur-esi-itat-upholds-disallowance-taxscan.webp "Late ESI Contribution Deposited Before ITR Due Date: ITAT Upholds Deletion of Disallowance [Read Order]")
![Supreme Court to Decide Customs Appeal for Dispute of Classification of Fish Oil Ethyl Esters [Read Judgement]](https://images.taxscan.in/h-upload/2025/11/04/250x150_2102270-supreme-court-customs-appeal-fish-oil-ethyl-esters-taxscan.webp "Supreme Court to Decide Customs Appeal for Dispute of Classification of Fish Oil Ethyl Esters [Read Judgement]")
TDS Mismatch on Commission Income Compared to Form 26AS: ITAT Upholds Deletion of ₹2.16 Crore Addition citing Audited Books [Read Order]
The Jaipur Bench of the Income Tax Appellate Tribunal (ITAT) confirmed the deletion of an addition of ₹2,16,27,822 made under Section 69A of the Income Tax Act, 196 due to a mismatch between the ...
![TDS Mismatch on Commission Income Compared to Form 26AS: ITAT Upholds Deletion of ₹2.16 Crore Addition citing Audited Books [Read Order]](https://images.taxscan.in/h-upload/2025/11/04/500x300_2102169-tds-commission-income-form-26as-taxscan.webp "TDS Mismatch on Commission Income Compared to Form 26AS: ITAT Upholds Deletion of ₹2.16 Crore Addition citing Audited Books [Read Order]")
No Defect in Books Found: ITAT Upholds Deletion of Ad-Hoc 5% Disallowance on Various Business Expenses [Read Order]
The Jaipur Bench of the Income Tax Appellate Tribunal (ITAT) confirmed the deletion of an ad-hoc disallowance of 5% of various business expenses made under Section 37(1) of the Income Tax Act, 1961....
![No Defect in Books Found: ITAT Upholds Deletion of Ad-Hoc 5% Disallowance on Various Business Expenses [Read Order]](https://images.taxscan.in/h-upload/2025/11/04/500x300_2102187-itat-disallowance-business-expenses-various-business-expenses-no-defect-in-books-found-taxscan.webp "No Defect in Books Found: ITAT Upholds Deletion of Ad-Hoc 5% Disallowance on Various Business Expenses [Read Order]")
Unsecured Loan Identity, Genuineness, and Creditworthiness Proved by Audited Financials: ITAT Upholds Deletion of Addition [Read Order]
The Jaipur Bench of the Income Tax Appellate Tribunal (ITAT) confirmed the deletion of an addition of ₹53,20,833 made by the Assessing Officer (AO) observing that unsecured loan identity,...
![Unsecured Loan Identity, Genuineness, and Creditworthiness Proved by Audited Financials: ITAT Upholds Deletion of Addition [Read Order]](https://images.taxscan.in/h-upload/2025/11/03/500x300_2102023-itat-jaipur-itat-upholds-unsecured-loan-identity-taxscan.webp "Unsecured Loan Identity, Genuineness, and Creditworthiness Proved by Audited Financials: ITAT Upholds Deletion of Addition [Read Order]")
TATA Communications Failed to Prove Fulfillment of Conditions for Not Being Treated as Default Taxpayer u/s 201: ITAT Remands Matter [Read Order]
The Mumbai Bench of the Income Tax AppellateTribunal (ITAT) set aside the order of the Commissioner of Income Tax (Appeals) [CIT(A)] and remanded the matter back to the Assessing Officer (AO) with an...
![TATA Communications Failed to Prove Fulfillment of Conditions for Not Being Treated as Default Taxpayer u/s 201: ITAT Remands Matter [Read Order]](https://images.taxscan.in/h-upload/2025/11/03/500x300_2101963-tata-communications-prove-fulfillment-taxpayer-itat-taxscan.webp "TATA Communications Failed to Prove Fulfillment of Conditions for Not Being Treated as Default Taxpayer u/s 201: ITAT Remands Matter [Read Order]")
Deduction u/s 80G & 80GGA If Clubbed in Computation and Not in ITR Form Can be Allowed with Verification: ITAT Rules for TATA [Read Order]
The Mumbai Bench of the Income Tax AppellateTribunal (ITAT) directed the Assessing Officer to allow the charitable deduction claims under Section 80G and 80GGA, even if clubbed together in the ...
![Deduction u/s 80G & 80GGA If Clubbed in Computation and Not in ITR Form Can be Allowed with Verification: ITAT Rules for TATA [Read Order]](https://images.taxscan.in/h-upload/2025/11/03/500x300_2101961-deduction-itr-form-itat-tata-taxscan.webp "Deduction u/s 80G & 80GGA If Clubbed in Computation and Not in ITR Form Can be Allowed with Verification: ITAT Rules for TATA [Read Order]")
TATA Trust Allowed to Carry Forward of Deficit from Excess Charitable Expenditure for Set-Off in Subsequent Years: ITAT [Read Order]
The Mumbai Bench of the Income Tax AppellateTribunal (ITAT) held that a charitable trust can carry forward and set off the deficit resulting from spending more than its income on charitable...
![TATA Trust Allowed to Carry Forward of Deficit from Excess Charitable Expenditure for Set-Off in Subsequent Years: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/11/03/500x300_2101954-tata-trust-carry-forward-charitable-expenditure-itat-taxscan.webp "TATA Trust Allowed to Carry Forward of Deficit from Excess Charitable Expenditure for Set-Off in Subsequent Years: ITAT [Read Order]")
