![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]")
Mere Change of Opinion not a Ground to Reopen Income Tax Assessment Order u/s 143: Bombay HC [Read Order]
The Bombay High Court recently reiterated that a mere change of opinion expressed by the revenue cannot be grounds to effectuate reopening of...
![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]](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]")
![SATYAM SCAM: ITAT Orders Fresh Assessment for Tech Mahindra based on Telangana HC Verdict [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/SATYAM-SCAM-ITAT-ITAT-Orders-Fresh-Assessment-taxscan.jpg "SATYAM SCAM: ITAT Orders Fresh Assessment for Tech Mahindra based on Telangana HC Verdict [Read Order]")
Mere Mention of Sale and Estimated Gain, No Tangible Material Linking Deceased CFO to Escaped Income: ITAT Invalidates Reopening [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) quashed the reassessment proceedings against the legal heir of a deceased CFO, ruling that the reopening of assessment under Section 147 of...
![Mere Mention of Sale and Estimated Gain, No Tangible Material Linking Deceased CFO to Escaped Income: ITAT Invalidates Reopening [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/ITAT-Income-Tax-Appellate-Tribunal.jpg "Mere Mention of Sale and Estimated Gain, No Tangible Material Linking Deceased CFO to Escaped Income: ITAT Invalidates Reopening [Read Order]")
District Magistrate Failed to Collect TCS: ITAT Condones 350-Day Delay Despite Non-Representation of DM's AR [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) condoned a 350-day delay in filing an appeal by the District Magistrate, Badaun, in a case concerning non-compliance with Tax Collected at...
![District Magistrate Failed to Collect TCS: ITAT Condones 350-Day Delay Despite Non-Representation of DMs AR [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/District-Magistrate-District-Magistrate-Failed-to-Collect-TCS-TCS-taxscan.jpg "District Magistrate Failed to Collect TCS: ITAT Condones 350-Day Delay Despite Non-Representation of DMs AR [Read Order]")