Franklin Joshva
![Delhi HC to Decide GST Rate on Railway AC Units: 28% as General ACs or 18% as Railway Parts? [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/railway-ac-units-site-img.jpg "Delhi HC to Decide GST Rate on Railway AC Units: 28% as General ACs or 18% as Railway Parts? [Read Order]")
Delhi HC to Decide GST Rate on Railway AC Units: 28% as General ACs or 18% as Railway Parts? [Read Order]
In a pending writ petition, the Delhi High Court is examining whether Roof Mounted Package Unit (RMPU) air conditioning machines, specifically...
![Reassessment Without Proper Consideration of Evidence: ITAT Restores Rs.15.88 Lakh Addition for Fresh Verification [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/reassessment-site-img-1.jpg "Reassessment Without Proper Consideration of Evidence: ITAT Restores Rs.15.88 Lakh Addition for Fresh Verification [Read Order]")
![CIT(E) Rejected 12A Registration without Adequate Opportunity: ITAT Restores Matter for Fresh Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/ITAT-CITE-12A-Registration-TAXSCAN.jpg "CIT(E) Rejected 12A Registration without Adequate Opportunity: ITAT Restores Matter for Fresh Adjudication [Read Order]")
![Depreciation Disallowed Without Verifying Application of Income: ITAT Restores Rs. 26.84 Lakh Addition Matter [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Depreciation-Disallowed-Without-Verifying-Application-of-Income-Verifying-Application-of-Income-taxscan.jpg "Depreciation Disallowed Without Verifying Application of Income: ITAT Restores Rs. 26.84 Lakh Addition Matter [Read Order]")
![Failure to Adjudicate AO’s Jurisdictional Grounds: ITAT Remands Matter to CIT(A) [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/ITAT-Adjudication.jpg "Failure to Adjudicate AO’s Jurisdictional Grounds: ITAT Remands Matter to CIT(A) [Read Order]")
S. 143 Assessment Void Ab Initio: ITAT Rules AO Misapplied Jurisdiction Despite Satisfaction Note u/s 153C [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) quashed the assessment framed under Section 143 of the Income Tax Act, ruling it as void due to misapplied jurisdiction by the Assessing...
![S. 143 Assessment Void Ab Initio: ITAT Rules AO Misapplied Jurisdiction Despite Satisfaction Note u/s 153C [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Assessment-Void-Ab-Initio-_-TAXSCAN.webp "S. 143 Assessment Void Ab Initio: ITAT Rules AO Misapplied Jurisdiction Despite Satisfaction Note u/s 153C [Read Order]")
CIT(A) grants Relief on Interest Disallowance for Advances to Sister Concerns: ITAT Orders Verification of Funds Flow [Read Order]
The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) directed the CIT(A) to verify the funds flow statement before allowing relief in a case concerning disallowance of interest on advances...
![CIT(A) grants Relief on Interest Disallowance for Advances to Sister Concerns: ITAT Orders Verification of Funds Flow [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Disallowance-interest-ITAT-TAXSCAN-2.jpg "CIT(A) grants Relief on Interest Disallowance for Advances to Sister Concerns: ITAT Orders Verification of Funds Flow [Read Order]")
Bogus Purchases of ₹2.5 Crore: ITAT applies 4% GP Rate citing Taxpayer’s Declared Profit [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) upheld the order of the Commissioner of Income Tax (Appeals) [CIT(A)], which restricted the addition on account of bogus purchases to 4%...
![Bogus Purchases of ₹2.5 Crore: ITAT applies 4% GP Rate citing Taxpayer’s Declared Profit [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/ITAT-Disputed-purchases-Labour-Expenses-Alleqed-Boqus-Purchases-taxscan.jpg "Bogus Purchases of ₹2.5 Crore: ITAT applies 4% GP Rate citing Taxpayer’s Declared Profit [Read Order]")
Religious Objects must be Assessed under 5% Expenditure Rule: ITAT restores 80G Application [Read Order]
The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) restored the matter for fresh adjudication which is to be assessed at 5% Expenditure rule in a case where the Commissioner of Income...
![Religious Objects must be Assessed under 5% Expenditure Rule: ITAT restores 80G Application [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/ITAT-ITAT-Ahmedabad-ITAT-on-80G-application-TAXSCAN.jpg "Religious Objects must be Assessed under 5% Expenditure Rule: ITAT restores 80G Application [Read Order]")
Penalty u/s 270A for Misreporting without Proper Charge Specification Invalid: ITAT Deletes Rs. 38.05 Lakh Penalty [Read Order]
The Bangalore Bench of the Income Tax Appellate Tribunal (ITAT)deleted the penalty of Rs. 38.05 lakh imposed on the assessee due to the failure of the Assessing Officer (AO) to clearly specify the...
![Penalty u/s 270A for Misreporting without Proper Charge Specification Invalid: ITAT Deletes Rs. 38.05 Lakh Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Penalty-Penalty-Section-270A-Misreporting-without-Proper-Charge-Specification-Invalid-Proper-Charge-Specification-taxscan.jpg "Penalty u/s 270A for Misreporting without Proper Charge Specification Invalid: ITAT Deletes Rs. 38.05 Lakh Penalty [Read Order]")
AO Fails to Properly Examine Rs. 1.27 Cr Co-operative Society Deposits: ITAT upholds PCIT's Revision Order [Read Order]
The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) upheld the revisionary order passed by the Principal Commissioner of Income Tax (PCIT) due to the lack of enquiry by the Assessing...
![AO Fails to Properly Examine Rs. 1.27 Cr Co-operative Society Deposits: ITAT upholds PCITs Revision Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/PCITs-Revision-Order.jpg "AO Fails to Properly Examine Rs. 1.27 Cr Co-operative Society Deposits: ITAT upholds PCITs Revision Order [Read Order]")