![Annual Income Tax Case Digest: ITAT Decisions 2025 [Part XX]](https://images.taxscan.in/h-upload/2026/01/06/500x300_2117306-annual-income-tax-case-digest-itat-decisions-2025-part-xx-taxscan.webp "Annual Income Tax Case Digest: ITAT Decisions 2025 [Part XX]")
Annual Income Tax Case Digest: ITAT Decisions 2025 [Part XX]
This annual round-up analytically summarises the key Direct Tax-Income Tax rulings of the Income Tax Appellate Tribunal (ITAT) reported on Taxscan.in...
![Annual Income Tax Case Digest: ITAT Decisions 2025 [Part XIX]](https://images.taxscan.in/h-upload/2026/01/06/250x150_2117361-annual-income-tax-case-digest-itat-decisions-2025-part-xix-taxscan.jfif "Annual Income Tax Case Digest: ITAT Decisions 2025 [Part XIX]")
![Annual Income Tax Case Digest: ITAT Decisions 2025 [Part XVIII]](https://images.taxscan.in/h-upload/2026/01/03/250x150_2116982-annual-income-tax-case-digest-itat-decisions-2025-part-xviii-taxscan.webp "Annual Income Tax Case Digest: ITAT Decisions 2025 [Part XVIII]")
![Client Code Modification in F&O Transactions Allegations Need Transaction-Level Proof: ITAT Remands ₹1.33 Cr Income Addition Matter [Read Order]](https://images.taxscan.in/h-upload/2026/01/06/250x150_2117276-client-code-modification-ccm-taxscan.webp "Client Code Modification in F&O Transactions Allegations Need Transaction-Level Proof: ITAT Remands ₹1.33 Cr Income Addition Matter [Read Order]")
![Extended Limitation Not Invocable for Audit & Income Tax Data-Based Demand: CESTAT Quashes Service Tax Demand [Read Order]](https://images.taxscan.in/h-upload/2026/01/06/250x150_2117250-extended-limitation-not-invocable-for-audit-income-tax-data-based-demand-cestat-quashes-service-tax-demand-taxscan.webp "Extended Limitation Not Invocable for Audit & Income Tax Data-Based Demand: CESTAT Quashes Service Tax Demand [Read Order]")
Double Taxation Relief under New Income Tax: Treaty Provisions, Bilateral Agreements, and Procedural Changes [Old vs New Income Tax Series - Article 8]
The Concept of Doubletaxation, where the same income was taxed by multiple countries, significantly impedes international trade, investment, and economic cooperation. In the modern globalized...
![Double Taxation Relief under New Income Tax: Treaty Provisions, Bilateral Agreements, and Procedural Changes [Old vs New Income Tax Series - Article 8]](https://images.taxscan.in/h-upload/2026/01/06/500x300_2117242-old-vs-new-income-tax-comparison-taxscan.webp "Double Taxation Relief under New Income Tax: Treaty Provisions, Bilateral Agreements, and Procedural Changes [Old vs New Income Tax Series - Article 8]")
Non-Exclusive Film Broadcasting Rights Not ‘Royalty’ under Indo-Mauritius DTAA: ITAT Mumbai Rules in Asia Today Ltd Case [Read Order]
The Income Tax Appellate Tribunal, Mumbai Bench ( ITAT ) ruled that the income received as payment for granting the 'non-exclusive' broadcasting rights of 100 Hindi feature films on an exclusive...
![Non-Exclusive Film Broadcasting Rights Not ‘Royalty’ under Indo-Mauritius DTAA: ITAT Mumbai Rules in Asia Today Ltd Case [Read Order]](https://images.taxscan.in/h-upload/2026/01/06/500x300_2117277-itat-mumbai-rules-asia-today-ltd-case-taxscan.jfif "Non-Exclusive Film Broadcasting Rights Not ‘Royalty’ under Indo-Mauritius DTAA: ITAT Mumbai Rules in Asia Today Ltd Case [Read Order]")
S. 50C Not Applicable to Transfer of Life Interest in Property: ITAT Deletes ₹80.04 lakh Addition [Read Order]
The Income Tax Appellate Tribunal ( ITAT ) ruled that Section 50C of the Income Tax Act, 1961 is not applicable where the subject matter of transfer is only a life interest in the property. The bench...
![S. 50C Not Applicable to Transfer of Life Interest in Property: ITAT Deletes ₹80.04 lakh Addition [Read Order]](https://images.taxscan.in/h-upload/2026/01/06/500x300_2117275-transfer-life-interest-property-itat.webp "S. 50C Not Applicable to Transfer of Life Interest in Property: ITAT Deletes ₹80.04 lakh Addition [Read Order]")
Once Form 10CCB Filed Prior to Processing, Deduction Cannot be Disallowed: ITAT allows 8.7Cr Deduction u/s 80IB [Read Order]
The Pune Bench of the Income Tax Appellate Tribunal (ITAT) has held that once the audit report in Form 10CCB is filed before the processing of the return, the deduction under Section 80IB(11A)...
![Once Form 10CCB Filed Prior to Processing, Deduction Cannot be Disallowed: ITAT allows 8.7Cr Deduction u/s 80IB [Read Order]](https://images.taxscan.in/h-upload/2026/01/05/500x300_2117148-once-form-10ccb-filed-prior-processing-deduction-cannot-disallowed-itat-allows-87cr-deduction-80ib-taxscan-2.webp "Once Form 10CCB Filed Prior to Processing, Deduction Cannot be Disallowed: ITAT allows 8.7Cr Deduction u/s 80IB [Read Order]")
