![Urban Development Authority Entitled to S.11 Exemption: ITAT Rules Fees and Grants Not Commercial Receipts [Read Order]](https://images.taxscan.in/h-upload/2025/12/27/500x300_2115333-urban-development-authority-entitled-to-s11-exemption-itat-rules-fees-and-grants-not-commercial-receipts-taxscan.webp "Urban Development Authority Entitled to S.11 Exemption: ITAT Rules Fees and Grants Not Commercial Receipts [Read Order]")
Urban Development Authority Entitled to S.11 Exemption: ITAT Rules Fees and Grants Not Commercial Receipts [Read Order]
The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) dismissed the Revenue's appeals and held that the statutory fees and government...
![Statutory Income Tax Appeal Pending for Over Two Years: Calcutta HC Orders Expeditious Disposal, Refuses Refund Direction without Stay [Read Order]](https://images.taxscan.in/h-upload/2025/12/27/250x150_2115307-statutory-income-tax-appeal-pending-for-over-two-years-calcutta-hc-orders-expeditious-disposal-refuses-refund-direction-without-stay-taxscan.webp "Statutory Income Tax Appeal Pending for Over Two Years: Calcutta HC Orders Expeditious Disposal, Refuses Refund Direction without Stay [Read Order]")
![No S.68 Addition on Sale of Inherited Jewellery Backed by Valuation Report: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/27/250x150_2115289-no-s68-addition-sale-inherited-jewellery-backed-valuation-report-itat-taxscan.webp "No S.68 Addition on Sale of Inherited Jewellery Backed by Valuation Report: ITAT [Read Order]")
![Reassessment beyond Three Years Invalid as Escaped Income Below ₹50 Lakh Threshold: ITAT quashes Order [Read Order]](https://images.taxscan.in/h-upload/2025/12/27/250x150_2115273-reassessment-invalid-income-below-threshold-itat-quashes-order-taxscan.webp "Reassessment beyond Three Years Invalid as Escaped Income Below ₹50 Lakh Threshold: ITAT quashes Order [Read Order]")
IEA Inapplicable to Income Tax Proceedings: ITAT Rejects Challenge to Electronic Data Lacking S.65B Certification [Read Order]
The tribunal observed that the Indian Evidence Act (IEA) did not strictly apply to Income Tax proceedings, and the absence of a certificate under Section 65B did not render seized electronic data ...
![IEA Inapplicable to Income Tax Proceedings: ITAT Rejects Challenge to Electronic Data Lacking S.65B Certification [Read Order]](https://images.taxscan.in/h-upload/2025/12/27/500x300_2115214-iea-inapplicable-to-income-tax-proceedings-taxscan.jfif "IEA Inapplicable to Income Tax Proceedings: ITAT Rejects Challenge to Electronic Data Lacking S.65B Certification [Read Order]")
Search Assessment Not Barred by Limitation if Order is Passed within Statutory Period Regardless of Service Date: ITAT [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) held that search assessment was not barred by limitation if the order of the assessment was passed within the statutory period stated in...
![Search Assessment Not Barred by Limitation if Order is Passed within Statutory Period Regardless of Service Date: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/27/500x300_2115207-search-assessment-not-barred-by-limitation-if-order-is-passed-within-statutory-period-regardless-of-service-date-itat-taxscan.webp "Search Assessment Not Barred by Limitation if Order is Passed within Statutory Period Regardless of Service Date: ITAT [Read Order]")
ITAT Directs Lumpsum 8% Tax Rate on Unexplained Cash Receipts and Payments for Alleged Accommodation Entry Business [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) directed a lumpsum of 8% tax rate on unexplained cash receipts and payments for alleged accommodation entry business considering the...
![ITAT Directs Lumpsum 8% Tax Rate on Unexplained Cash Receipts and Payments for Alleged Accommodation Entry Business [Read Order]](https://images.taxscan.in/h-upload/2025/12/27/500x300_2115200-itat-directs-lumpsum-8-tax-rate-on-unexplained-cash-receipts-and-payments-for-alleged-accommodation-entry-business-taxscan.webp "ITAT Directs Lumpsum 8% Tax Rate on Unexplained Cash Receipts and Payments for Alleged Accommodation Entry Business [Read Order]")
Publicising Donor Names for Religious Events Not Convert Donations into Business Income: ITAT [Read Order]
The tribunal highlighted that such acknowledgments are intended to provide public appraisal and motivate others to contribute to the trust's religious and cultural objectives. The Delhi Bench of...
![Publicising Donor Names for Religious Events Not Convert Donations into Business Income: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/27/500x300_2115205-publicising-donor-names-religious-events-not-convert-donations-business-income-itat-taxscan.webp "Publicising Donor Names for Religious Events Not Convert Donations into Business Income: ITAT [Read Order]")
Political Party Denied Section 13A Exemption for Non-Compliance: ITAT Directs Income Taxable at 6% Commission Rate [Read Order]
The New Delhi Bench of Income Tax Appellate Tribunal (ITAT) denied Section 13A exemption to a political party for persistent statutory non-compliance and held that Section 13A conditions are...
![Political Party Denied Section 13A Exemption for Non-Compliance: ITAT Directs Income Taxable at 6% Commission Rate [Read Order]](https://images.taxscan.in/h-upload/2025/12/26/500x300_2115103-2088420-income-tax-taxscan.webp "Political Party Denied Section 13A Exemption for Non-Compliance: ITAT Directs Income Taxable at 6% Commission Rate [Read Order]")
Search Assessment Invalid Without Incriminating Evidence: ITAT Quashes Section 153A Additions [Read Order]
The New Delhi Bench ofIncome Tax Appellate Tribunal (ITAT) quashed additions made under Section 153A of the Income Tax Act, 1961, due to absence of incriminating material seized during search and...
![Search Assessment Invalid Without Incriminating Evidence: ITAT Quashes Section 153A Additions [Read Order]](https://images.taxscan.in/h-upload/2025/12/27/500x300_2115187-search-assessment-invalid-without-incriminating-evidence-itat-quashes-section-153a-additions-taxscan.webp "Search Assessment Invalid Without Incriminating Evidence: ITAT Quashes Section 153A Additions [Read Order]")
Taxpayer Not Required to Prove ‘Source of Source’ Once Creditor Identity is Established: Patna HC on S. 68 Addition, sets aside ITAT Order [Read Order]
The Patna High Court, in its ruling has held that once an assessee establishes the identity of the creditor and the banking trail, the Revenue cannot insist that the assessee must also prove the...
![Taxpayer Not Required to Prove ‘Source of Source’ Once Creditor Identity is Established: Patna HC on S. 68 Addition, sets aside ITAT Order [Read Order]](https://images.taxscan.in/h-upload/2025/12/26/500x300_2115109-taxpayer-source-source-creditor-identity-established-patna-hc-s-68-itat-order-taxscan.jfif "Taxpayer Not Required to Prove ‘Source of Source’ Once Creditor Identity is Established: Patna HC on S. 68 Addition, sets aside ITAT Order [Read Order]")