![Non-Payment of Advance Tax Makes S.249(4)(b) of Income Tax Act Inapplicable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/ITAT-Delhi.jpg "Non-Payment of Advance Tax Makes S.249(4)(b) of Income Tax Act Inapplicable: ITAT [Read Order]")
Non-Payment of Advance Tax Makes S.249(4)(b) of Income Tax Act Inapplicable: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal(ITAT) ruled that non-payment of advance tax makes Section 249(4)(b) of the Income Tax Act,1961...
![ITAT Deletes ₹6.55 Lakh Disallowance u/s 40A(3) as Payments Were Related to Capital Assets, not Revenue Expenses [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/ITAT-Deletes-Disallowance-Payments-Related-Capital-Assets-Revenue-Expenses-taxscan.jpg "ITAT Deletes ₹6.55 Lakh Disallowance u/s 40A(3) as Payments Were Related to Capital Assets, not Revenue Expenses [Read Order]")
![ITAT Dismisses Scan Ispats Appeal as Withdrawn Under Vivad Se Vishwas Scheme [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/ITAT-ITAT-Dismisses-Scan-Ispats-Appea-Scan-Ispats-Appeal-taxscan.jpg "ITAT Dismisses Scan Ispats Appeal as Withdrawn Under Vivad Se Vishwas Scheme [Read Order]")
![Mere Change of Opinion not a Ground to Reopen Income Tax Assessment Order u/s 143: Bombay HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Assessment-Order-site-img.jpg "Mere Change of Opinion not a Ground to Reopen Income Tax Assessment Order u/s 143: Bombay HC [Read Order]")
![No Reopening of Income Tax Assessment w/out Failure to Disclose Fully and Truly all Material Facts Necessary: Bombay HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/No-Reopening-of-Income-Tax-Assessment-Reopening-of-Income-Tax-Assessment-Income-Tax-Assessment-taxscan.jpg "No Reopening of Income Tax Assessment w/out Failure to Disclose Fully and Truly all Material Facts Necessary: Bombay HC [Read Order]")
![Income Already Taxed cannot be Treated Again as Unexplained Cash Credit: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Unexplained-Cash-Credit-ITAT-TAXSCAN.jpg "Income Already Taxed cannot be Treated Again as Unexplained Cash Credit: ITAT [Read Order]")
Non-Consideration of Key Documents by AO and CIT(A): ITAT Restores Matter to AO for Fresh Adjudication [Read Order]
The Cochin Bench of Income Tax Appellate Tribunal(ITAT)restored the matter to the Assessing Officer for fresh adjudication after finding that key documents submitted by the assessee, including...
![Non-Consideration of Key Documents by AO and CIT(A): ITAT Restores Matter to AO for Fresh Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Documents-CITA-taxscan.jpg "Non-Consideration of Key Documents by AO and CIT(A): ITAT Restores Matter to AO for Fresh Adjudication [Read Order]")
![Demonetization Cash Deposits with Explained Source Not Taxable under Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Demonetization-1-1.jpg "Demonetization Cash Deposits with Explained Source Not Taxable under Income Tax Act: ITAT [Read Order]")
Different Floors of Single Building cannot be Counted as Separate “Residential Houses” u/s 54F of Income Tax Act: Delhi HC [Read Order]
The Delhi High Court recently dismissed the income-tax department’s appeal, affirming an ITAT order that granted the taxpayer a ₹90-crore exemption under Section 54F of the Income-tax Act. A bench of...
![Different Floors of Single Building cannot be Counted as Separate “Residential Houses” u/s 54F of Income Tax Act: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Different-Floors-Single-Building-Counted-as-Separate-Residential-House-Income-Tax-Act-Delhi-HC-taxscan.jpg "Different Floors of Single Building cannot be Counted as Separate “Residential Houses” u/s 54F of Income Tax Act: Delhi HC [Read Order]")
Income Tax Refund Paid without Sanctioned Interest: Madras HC Directs Dept to Take Action on Pending Claim [Read Order]
In the matter of income tax refund that was sanctioned with interest but paid without it, the Madras High Court directed the Income Tax Department to consider and dispose of the taxpayer’s...
![Income Tax Refund Paid without Sanctioned Interest: Madras HC Directs Dept to Take Action on Pending Claim [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Madras-High-Court-Income-Tax-Income-Tax-Refund-TAXSCAN.jpg "Income Tax Refund Paid without Sanctioned Interest: Madras HC Directs Dept to Take Action on Pending Claim [Read Order]")
Partial Relief to Motorola: ITAT Treats Software Expenses as Revenue Expenditure Citing Recurring Maintenance and No Enduring Benefit [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) granted partial relief to Motorola Solutions by holding that software expenses incurred by the company were revenue in nature, as they...
![Partial Relief to Motorola: ITAT Treats Software Expenses as Revenue Expenditure Citing Recurring Maintenance and No Enduring Benefit [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Motorola-Software-Expenses-ITAT-Treats-Software-Expenses-Taxscan-1.jpg "Partial Relief to Motorola: ITAT Treats Software Expenses as Revenue Expenditure Citing Recurring Maintenance and No Enduring Benefit [Read Order]")