Franklin Joshva
![Inadvertent Non-Compliance of Pre-Deposit Condition: Madras HC Restores GST Appeal on conditions [Read Order]](https://images.taxscan.in/h-upload/2025/06/18/500x300_2049929-inadvertent-non-compliance-inadvertent-non-compliance-of-pre-deposit-condition-taxscan.webp "Inadvertent Non-Compliance of Pre-Deposit Condition: Madras HC Restores GST Appeal on conditions [Read Order]")
Inadvertent Non-Compliance of Pre-Deposit Condition: Madras HC Restores GST Appeal on conditions [Read Order]
The Madras High Court has restored a Goods and Services Tax ( GST ) appeal considering the petitioner’s inadvertent failure to pay the mandatory 10%...
![Madras HC Validates Reassessment Notices Issued Pre-Finance Act, 2021 Citing TOLA Extension [Read Order]](https://images.taxscan.in/h-upload/2025/06/18/250x150_2049916-reassessment-notices-finance-act-notices-taxscan.webp "Madras HC Validates Reassessment Notices Issued Pre-Finance Act, 2021 Citing TOLA Extension [Read Order]")
![SIM Cards, Recharge Coupons, and Value-Added Services Not Taxable as Services: Madras HC [Read Order]](https://images.taxscan.in/h-upload/2025/06/18/250x150_2049917-sim-cards-site-img.webp "SIM Cards, Recharge Coupons, and Value-Added Services Not Taxable as Services: Madras HC [Read Order]")
![Madras HC Strikes Down Central Excise R.8(4) Ultra Vires, Quashes Demand Orders With Fresh Hearing [Read Order]](https://images.taxscan.in/h-upload/2025/06/18/250x150_2050001-cdc7d6e5-d824-4c7f-9a74-7a7ef9c5ac5b.jfif "Madras HC Strikes Down Central Excise R.8(4) Ultra Vires, Quashes Demand Orders With Fresh Hearing [Read Order]")
Lack of Corroborative Evidence for Addition of Rs.4.93 Cr as Unaccounted Property Investment: ITAT Dismisses Revenue Appeals [Read Order]
The Chennai Bench of the Income Tax Appellate Tribunal (ITAT) has dismissed nine appeals filed by the Revenue ruling that lack of corroborative evidence for additions totaling Rs. 4.93 crore made by...
![Lack of Corroborative Evidence for Addition of Rs.4.93 Cr as Unaccounted Property Investment: ITAT Dismisses Revenue Appeals [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/ITAT-property-case.jpg "Lack of Corroborative Evidence for Addition of Rs.4.93 Cr as Unaccounted Property Investment: ITAT Dismisses Revenue Appeals [Read Order]")
AO Failed to specify Transaction Details: ITAT Remands Rs. 50.5 Lakh Unexplained Money Matter for Reconsideration [Read Order]
The Chennai Bench of the Income Tax Appellate Tribunal (ITAT) has remanded a case involving an addition of Rs. 50.5 lakh, treated as unexplained money, back to the Assessing Officer (AO) for fresh...
![AO Failed to specify Transaction Details: ITAT Remands Rs. 50.5 Lakh Unexplained Money Matter for Reconsideration [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/AO-Failed-to-specify-Transaction-Details-Transaction-Details-ITAT-taxscan.jpg "AO Failed to specify Transaction Details: ITAT Remands Rs. 50.5 Lakh Unexplained Money Matter for Reconsideration [Read Order]")
S. 80P(2) Deduction Disallowed for Lack of License: ITAT Remands Matter on Deduction claim on Co-operative bank Interest Income [Read Order]
The Chennai Bench of the Income Tax Appellate Tribunal (ITAT) has remanded a case involving the disallowance of deductions under Sections 80P(2)(d) and 80P(2)(a)(i) of the Income Tax Act to the...
![S. 80P(2) Deduction Disallowed for Lack of License: ITAT Remands Matter on Deduction claim on Co-operative bank Interest Income [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/bank-interest-site-img.jpg "S. 80P(2) Deduction Disallowed for Lack of License: ITAT Remands Matter on Deduction claim on Co-operative bank Interest Income [Read Order]")
Disallowance of Cost of Improvement Claim of Rs.18 lakh: ITAT Grants One more Opportunity to Substantiate Claim with Documentary Evidence [Read Order]
The Chennai Bench of the Income Tax Appellate Tribunal (ITAT) has remanded with one more opportunity in a case involving the disallowance of claim towards the cost of improvement in computing Long...
![Disallowance of Cost of Improvement Claim of Rs.18 lakh: ITAT Grants One more Opportunity to Substantiate Claim with Documentary Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Disallowance-ITAT-Taxscan.jpg "Disallowance of Cost of Improvement Claim of Rs.18 lakh: ITAT Grants One more Opportunity to Substantiate Claim with Documentary Evidence [Read Order]")
Mere Change of Opinion not Necessary Ingredient For Reassessment: ITAT quashes Reassessment on Software License Fee [Read Order]
The Chennai Bench of the Income Tax Appellate Tribunal ( ITAT ) has quashed a reassessment order and ruled that the reopening of the assessment was invalid due to it being based on a mere change of...
![Mere Change of Opinion not Necessary Ingredient For Reassessment: ITAT quashes Reassessment on Software License Fee [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Software-License-ITAT-Quashes-Reassessment-taxscan.jpg "Mere Change of Opinion not Necessary Ingredient For Reassessment: ITAT quashes Reassessment on Software License Fee [Read Order]")
Non-Mention of Rule 46A Not Ground to Reject additional evidence: ITAT Remands Rs. 23.08 Cash Deposit Matter for fresh adjudication [Read Order]
The Chennai Bench of the Income Tax Appellate Tribunal (ITAT) has remanded a case involving an addition of Rs. 23.08 lakh for unexplained cash deposits and held that the Commissioner of Income Tax...
![Non-Mention of Rule 46A Not Ground to Reject additional evidence: ITAT Remands Rs. 23.08 Cash Deposit Matter for fresh adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Cash-Deposit-Sources-Income-Tax-Act-ITAT.jpeg "Non-Mention of Rule 46A Not Ground to Reject additional evidence: ITAT Remands Rs. 23.08 Cash Deposit Matter for fresh adjudication [Read Order]")
Non-Compliance to SCN for Cash Deposits of Rs. 6.16 Cr: ITAT Remands for Fresh Adjudication of Co-Operative Society with 5k Costs [Read Order]
The Chennai Bench of the Income Tax Appellate Tribunal (ITAT) has remanded a case involving unexplained cash deposits of Rs. 6.16 crore to the Assessing Officer (AO) for fresh adjudication, citing...
![Non-Compliance to SCN for Cash Deposits of Rs. 6.16 Cr: ITAT Remands for Fresh Adjudication of Co-Operative Society with 5k Costs [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Cooperative-society-ITAT-Taxscan.jpg "Non-Compliance to SCN for Cash Deposits of Rs. 6.16 Cr: ITAT Remands for Fresh Adjudication of Co-Operative Society with 5k Costs [Read Order]")