Franklin Joshva
![Delay in Filing GST Appeal due to Representative’s Ill-Health: Madras HC Condones 110-Day Delay on Condition [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Delay-in-Filing-GST-GST-Appeal-GST-Appeal-due-to-Representatives-Ill-Health-taxscan.jpg "Delay in Filing GST Appeal due to Representative’s Ill-Health: Madras HC Condones 110-Day Delay on Condition [Read Order]")
Delay in Filing GST Appeal due to Representative’s Ill-Health: Madras HC Condones 110-Day Delay on Condition [Read Order]
The Madras High Court has condoned a 110-day delay in filing Goods and Service Tax (GST) appeal citing the ill-health of the petitioner’s Authorized...
![Taxpayer Can Claim DTAA Exemption for Pre-April 2017 Gains and Still Carry Forward Post-April 2017 Losses Under Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Taxpayer-Can-Claim-DTAA-DTAA-DTAA-Exemption-taxscan.jpg "Taxpayer Can Claim DTAA Exemption for Pre-April 2017 Gains and Still Carry Forward Post-April 2017 Losses Under Income Tax Act [Read Order]")
![Delay Should Be Viewed Pragmatically, Not Pedantically: ITAT Condones Up to 884 Days’ Delay for Co-op Society to File Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Delay-Should-Be-Viewed-Pragmatically-Co-op-Society-to-File-Appeal-File-Appeal-taxscan.jpg "Delay Should Be Viewed Pragmatically, Not Pedantically: ITAT Condones Up to 884 Days’ Delay for Co-op Society to File Appeal [Read Order]")
![No Notice u/s 148 Served to BCI Delhi for initiating Proceedings u/s 144: ITAT restores Matter to NFAC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Notice-Income-Tax-Act-Assessee-shall-be-treated-as-Void-Ab-Initio-Void-Ab-Initio-ITAT-Taxscan.jpg "No Notice u/s 148 Served to BCI Delhi for initiating Proceedings u/s 144: ITAT restores Matter to NFAC [Read Order]")
Interest on Fixed Deposits Not Business Income: ITAT upholds 10AA Deduction Denial for SEZ unit [Read Order]
The Hyderabad Bench of the Income Tax Appellate Tribunal (ITAT) has upheld the denial of deduction under Section 10AA to a Special Economic Zone (SEZ) unit, ruling that interest income earned from...
![Interest on Fixed Deposits Not Business Income: ITAT upholds 10AA Deduction Denial for SEZ unit [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/interest-ITAT-Fixed-Deposits-taxscan.jpg "Interest on Fixed Deposits Not Business Income: ITAT upholds 10AA Deduction Denial for SEZ unit [Read Order]")
Transfer Pricing adjustment unwarranted u/s 92BA If Deduction Not claimed u/s 80IA: ITAT Deletes Addition [Read Order]
The Hyderabad Bench of the Income Tax Appellate Tribunal (ITAT) has held that where no deduction is claimed under Section 80IA of the Income Tax Act, 1961, the transfer pricing adjustments under...
![Transfer Pricing adjustment unwarranted u/s 92BA If Deduction Not claimed u/s 80IA: ITAT Deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Transfer-Pricing-adjustment-adjustment-unwarranted-Deduction-Deduction-Not-claimed-section-80IA-taxscan.jpg "Transfer Pricing adjustment unwarranted u/s 92BA If Deduction Not claimed u/s 80IA: ITAT Deletes Addition [Read Order]")
Fruit Seller Delayed Filing Appeal Against Rs. 78 Lakh Addition Due to COVID-19: ITAT Remands Matter [Read Order]
The Pune Bench of the Income Tax Appellate Tribunal (ITAT) has remanded a case involving a Rs. 78.39 lakh addition made to the income of a fruit seller, condoned a delay due to the severe impact of...
![Fruit Seller Delayed Filing Appeal Against Rs. 78 Lakh Addition Due to COVID-19: ITAT Remands Matter [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Covid-19-fruitseller-TAXSCAN.jpg "Fruit Seller Delayed Filing Appeal Against Rs. 78 Lakh Addition Due to COVID-19: ITAT Remands Matter [Read Order]")
Unexplained Cash Deposits during Demonetization: ITAT Directs AO to Verify Books of Accounts and Cash Sales of Diamond and Gold Dealer [Read Order]
The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) restored the matter to the Assessing Officer (AO) for fresh verification of books of accounts and cash sales of Diamond and Gold Dealer...
![Unexplained Cash Deposits during Demonetization: ITAT Directs AO to Verify Books of Accounts and Cash Sales of Diamond and Gold Dealer [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Unexplained-Cash-Deposits-Demonetization-ITAT-Ahmedabad-taxscan.jpg "Unexplained Cash Deposits during Demonetization: ITAT Directs AO to Verify Books of Accounts and Cash Sales of Diamond and Gold Dealer [Read Order]")
Sikkimese Identity Alone Not Sufficient for S.10(26AAA) Exemption, All Conditions Must Be Verified: ITAT [Read Order]
The Kolkata Bench of the Income Tax Appellate Tribunal ( ITAT ) has set aside an order that granted exemption under Section 10(26AAA) of the Income Tax Act, 1961 and ruled that all statutory...
![Sikkimese Identity Alone Not Sufficient for S.10(26AAA) Exemption, All Conditions Must Be Verified: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Undue-Benefit-Tax-Payer-Tax-ITAT-Taxscan.jpg.webp "Sikkimese Identity Alone Not Sufficient for S.10(26AAA) Exemption, All Conditions Must Be Verified: ITAT [Read Order]")
CIT(A) Deleted Unexplained Cash Deposit Additions without AO’s Remand Report: ITAT Remands Matter for Fresh Adjudication [Read Order]
The Ahmedabad Bench of the Income Tax Appellate Tribunal ( ITAT ) has remanded the matter to the Commissioner of Income Tax (Appeals) [CIT(A)], who deleted additions without obtaining the remand...
![CIT(A) Deleted Unexplained Cash Deposit Additions without AO’s Remand Report: ITAT Remands Matter for Fresh Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/ITAT-Unexplained-cash-deposit-addition-ITAT-Ahmedabad-TAXSCAN.jpg "CIT(A) Deleted Unexplained Cash Deposit Additions without AO’s Remand Report: ITAT Remands Matter for Fresh Adjudication [Read Order]")