Franklin Joshva
![Entire Sale Consideration ₹55.80 Lakh Treated as STCG: ITAT Restores Ex-Parte Assessment Citing Delay Due to Non-Registration on IT Portal [Read Order]](https://images.taxscan.in/h-upload/2025/10/30/500x300_2100919-short-term-capital-gain-taxscan.webp "Entire Sale Consideration ₹55.80 Lakh Treated as STCG: ITAT Restores Ex-Parte Assessment Citing Delay Due to Non-Registration on IT Portal [Read Order]")
Entire Sale Consideration ₹55.80 Lakh Treated as STCG: ITAT Restores Ex-Parte Assessment Citing Delay Due to Non-Registration on IT Portal [Read Order]
The Bangalore Bench of the Income Tax Appellate Tribunal (ITAT) set aside the ex-parte assessment order and remitted the matter back to the file of...
![Senior Citizens Bonafide Belief and Ignorance of law is Reasonable Cause u/s 273B: ITAT Deletes Penalty [Read Order]](https://images.taxscan.in/h-upload/2025/10/29/250x150_2100700-senior-citizen-bonafide-ignorance-of-law-reasonable-cause-itat-penalty-taxscan.webp "Senior Citizens Bonafide Belief and Ignorance of law is Reasonable Cause u/s 273B: ITAT Deletes Penalty [Read Order]")
![Reassessment Initiated on New Grounds Not in Notice u/s 148A(b) for AY 2018-19: Delhi HC Quashes Order against E&Y Emeia Ltd [Read Order]](https://images.taxscan.in/h-upload/2025/10/28/250x150_2100559-reassessment-delhi-hc-ey-emeia-ltd-reassessment-initiated-new-grounds-not-in-notice-taxscan.webp "Reassessment Initiated on New Grounds Not in Notice u/s 148A(b) for AY 2018-19: Delhi HC Quashes Order against E&Y Emeia Ltd [Read Order]")
![S. 234E TDS Late Fee Levy Prospective: ITAT Restores Appeal for Fresh Adjudication Subject to Payment of 10k Cost [Read Order]](https://images.taxscan.in/h-upload/2025/10/29/250x150_2100712-tds-late-fee-levy-prospective-itat-appeal-payment-taxscan.webp "S. 234E TDS Late Fee Levy Prospective: ITAT Restores Appeal for Fresh Adjudication Subject to Payment of 10k Cost [Read Order]")
Statutory Variation Clause Applicable: Madras HC Upholds Arbitral Awards Granting Full GST Reimbursement and Sets Aside Conflicting Award [Read Order]
The Madras High Court dismissed the petitions filed by the Integral Coach Factory (ICF) and simultaneously set aside a solitary conflicting arbitral award, all revolving around the applicability of ...
![Statutory Variation Clause Applicable: Madras HC Upholds Arbitral Awards Granting Full GST Reimbursement and Sets Aside Conflicting Award [Read Order]](https://images.taxscan.in/h-upload/2025/10/28/500x300_2100325-arbitral-award-taxscan.webp "Statutory Variation Clause Applicable: Madras HC Upholds Arbitral Awards Granting Full GST Reimbursement and Sets Aside Conflicting Award [Read Order]")
Kerala HC Sets Aside Rectification Rejection Order, Directs to Reconsider DRC-03 Payment for Excess ITC with Alleged Typographical Error in Financial Year [Read Order]
The Kerala High Court has set aside an order dismissing a rectification application and directed the Deputy Commissioner to reconsider the payment of Goods and Services Tax (GST) made voluntarily to...
![Kerala HC Sets Aside Rectification Rejection Order, Directs to Reconsider DRC-03 Payment for Excess ITC with Alleged Typographical Error in Financial Year [Read Order]](https://images.taxscan.in/h-upload/2025/10/28/500x300_2100404-kerala-high-court-typographical-error-drc-03-payment-taxscan.webp "Kerala HC Sets Aside Rectification Rejection Order, Directs to Reconsider DRC-03 Payment for Excess ITC with Alleged Typographical Error in Financial Year [Read Order]")
DRI Officials Recognized as 'Proper Officers' Under Customs Act: Delhi HC Disposes of Petition Challenging Jurisdiction [Read Order]
In a significant order, the Delhi High Court has disposed of a writ petition challenging the jurisdiction of Directorate of Revenue Intelligence (DRI) officials to act as ‘proper officers’ under the...
![DRI Officials Recognized as Proper Officers Under Customs Act: Delhi HC Disposes of Petition Challenging Jurisdiction [Read Order]](https://images.taxscan.in/h-upload/2025/10/28/500x300_2100313-dri-officers-taxscan.webp "DRI Officials Recognized as Proper Officers Under Customs Act: Delhi HC Disposes of Petition Challenging Jurisdiction [Read Order]")
Capital Gain addition of ₹1.11 Cr Addition for Sale of Agricultural Land: ITAT Restores Matter for verification [Read Order]
The Chennai Bench of the Income Tax Appellate Tribunal (ITAT) restored the appeal to the file of the Assessing Officer (AO) for verification in the case involving capital gain addition amounting to...
![Capital Gain addition of ₹1.11 Cr Addition for Sale of Agricultural Land: ITAT Restores Matter for verification [Read Order]](https://images.taxscan.in/h-upload/2025/10/27/500x300_2100126-agricultural-land-agricultural-land-used-for-agricultural-purposes-income-tax-act-itat-taxscan.webp "Capital Gain addition of ₹1.11 Cr Addition for Sale of Agricultural Land: ITAT Restores Matter for verification [Read Order]")
![Unexplained Cash Credit: ITAT Restores Matter to CIT(A), allows to Rebut Remand Report [Read Order]](https://images.taxscan.in/h-upload/2025/10/27/500x300_2100062-unexplained-cash-credit-taxscan.webp "Unexplained Cash Credit: ITAT Restores Matter to CIT(A), allows to Rebut Remand Report [Read Order]")
DDT is Charge on Company's Profits, Not on Shareholder’s Income: ITAT Rules DTAA Rate Not Applicable [Read Order]
The Chennai Bench of the Income Tax Appellate Tribunal (ITAT) held that the Commissioner of Income Tax (Appeals) [CIT(A)] erred in directing the refund of excess Dividend Distribution Tax (DDT) paid...
![DDT is Charge on Companys Profits, Not on Shareholder’s Income: ITAT Rules DTAA Rate Not Applicable [Read Order]](https://images.taxscan.in/h-upload/2025/10/27/500x300_2100058-diidend-distribution-tax-taxscan.webp "DDT is Charge on Companys Profits, Not on Shareholder’s Income: ITAT Rules DTAA Rate Not Applicable [Read Order]")
Payments to Residents: ITAT Upholds Restriction of Disallowance to 30% Based on Documentary Evidence [Read Order]
The Chennai Bench of the Income Tax Appellate Tribunal (ITAT) confirmed the Commissioner of Income Tax (Appeal) [CIT(A)]'s decision to restrict the disallowance under Section 40(a)(i) to 30% after...
![Payments to Residents: ITAT Upholds Restriction of Disallowance to 30% Based on Documentary Evidence [Read Order]](https://images.taxscan.in/h-upload/2025/10/27/500x300_2100056-disallowance-itat-taxscan.webp "Payments to Residents: ITAT Upholds Restriction of Disallowance to 30% Based on Documentary Evidence [Read Order]")