![AO shall not make Addition u/s 69A of Income Tax solely Relying on Whatsapp Image without any Corroborative Evidence: ITAT terms it ‘Dumb Document’ [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/ITAT-ITAT-Mumbai-Section-69A-income-tax-act-TAXSCAN.webp "AO shall not make Addition u/s 69A of Income Tax solely Relying on Whatsapp Image without any Corroborative Evidence: ITAT terms it ‘Dumb Document’ [Read Order]")
AO shall not make Addition u/s 69A of Income Tax solely Relying on Whatsapp Image without any Corroborative Evidence: ITAT terms it ‘Dumb Document’ [Read Order]
The Income Tax Appellate Tribunal ( ITAT ) , Mumbai Bench, has held that an addition under Section 69A of the Income Tax Act, 1961 cannot be...
![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]")
![Mere Non-Appearance of Directors Cannot Justify Additions When Documentary Compliance is Complete: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/itat-itat-roundup-weeklyrounup-taxscan-.jpg "Mere Non-Appearance of Directors Cannot Justify Additions When Documentary Compliance is Complete: ITAT [Read Order]")
![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]")
![ITAT Allows Rs. 1.3 Crore LTCG Exemption to Husband-Wife Despite Sale of 2 Properties [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/ITAT-ITAT-Mumbai-LTCG-Exemption-ITAT-allows-LTCG-exemption-TAXSCAN.jpg "ITAT Allows Rs. 1.3 Crore LTCG Exemption to Husband-Wife Despite Sale of 2 Properties [Read Order]")
CA Misses 143(1) Intimation due to Engagement in Foreign Tax Filings: ITAT Condones 38-Day Delay in Income Tax Appeal [Read Order]
The Bangalore Bench of the Income Tax Appellate Tribunal (ITAT) condoned a 38-day delay in filing an appeal by Saviynt India Pvt. Ltd., holding that the delay was due to a genuine misapprehension by...
![CA Misses 143(1) Intimation due to Engagement in Foreign Tax Filings: ITAT Condones 38-Day Delay in Income Tax Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/CA-Intimation-Engagement-Foreign-Tax-Filings-ITAT-Condones-Delay-Income-Tax-Appeal-taxscan.jpg "CA Misses 143(1) Intimation due to Engagement in Foreign Tax Filings: ITAT Condones 38-Day Delay in Income Tax Appeal [Read Order]")
Relief to Toyota Boshoku: ITAT Rules Royalty Payments to Parent Company Justified, Rejects Dept’s NIL Valuation Claim [Read Order]
The Bangalore Bench of the Income Tax Appellate Tribunal (ITAT) rejected the tax department’s adjustment that benchmarked royalty payments to NIL, ruling that Toyota Boshoku Automotive India's...
![Relief to Toyota Boshoku: ITAT Rules Royalty Payments to Parent Company Justified, Rejects Dept’s NIL Valuation Claim [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/ITAT-ITAT-Bangalore-Relief-to-Toyota-Boshoku-TAXSCAN.jpg "Relief to Toyota Boshoku: ITAT Rules Royalty Payments to Parent Company Justified, Rejects Dept’s NIL Valuation Claim [Read Order]")
Reopening u/s 147 Must Be Based on Specific and Clear Grounds, Not Borrowed Satisfaction: ITAT Quashes ₹68L Addition [Read Order]
The Kolkata bench of the Income Tax Appellate Tribunal (ITAT) held that the reason for reopening under section 147 of the Income Tax Act, 1961, should be on definite and specific grounds. It...
![Reopening u/s 147 Must Be Based on Specific and Clear Grounds, Not Borrowed Satisfaction: ITAT Quashes ₹68L Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/ITAT-ITAT-Kolkata-Reopening-under-section-147-TAXSCAN.jpg "Reopening u/s 147 Must Be Based on Specific and Clear Grounds, Not Borrowed Satisfaction: ITAT Quashes ₹68L Addition [Read Order]")
Share Capital Received from Previous AY Cannot Be Taxable as Unexplained Cash Credit: ITAT Deletes Addition u/s 68 [Read Order]
The Kolkata bench of the Income Tax Appellate Tribunal (ITAT) held that share capital received from previous Assessment Years could not be treated as unexplained cash credit under Section 68 of the...
![Share Capital Received from Previous AY Cannot Be Taxable as Unexplained Cash Credit: ITAT Deletes Addition u/s 68 [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Share-Capital-Unexplained-Cash-Credit-Unexplained-Cash-taxscan.jpg "Share Capital Received from Previous AY Cannot Be Taxable as Unexplained Cash Credit: ITAT Deletes Addition u/s 68 [Read Order]")
Reopening Based on Mere Change of Opinion Invalid: ITAT Quashes ₹4.96 Crore Income Tax Addition [Read Order]
The Jaipur Bench of the Income Tax Appellate Tribunal (ITAT) quashed the reassessment proceedings, ruling that the reopening of assessment based on a mere change of opinion was invalid under the...
![Reopening Based on Mere Change of Opinion Invalid: ITAT Quashes ₹4.96 Crore Income Tax Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Income-Tax-Addition-ITAT-Quashes-ITAT-taxscan.jpg "Reopening Based on Mere Change of Opinion Invalid: ITAT Quashes ₹4.96 Crore Income Tax Addition [Read Order]")