![Tissue Culture Cannot Be Isolated from Nursery Activity: ITAT Treats Entire Nursery Receipts as Agricultural Income Exempt u/s 10(1) [Read Order]](https://images.taxscan.in/h-upload/2025/11/11/500x300_2103973-agricultral-income-taxscan.webp "Tissue Culture Cannot Be Isolated from Nursery Activity: ITAT Treats Entire Nursery Receipts as Agricultural Income Exempt u/s 10(1) [Read Order]")
Tissue Culture Cannot Be Isolated from Nursery Activity: ITAT Treats Entire Nursery Receipts as Agricultural Income Exempt u/s 10(1) [Read Order]
The Income Tax Appellate Tribunal (ITAT), Bangalore, in a recent decision, has ruled that income from nursery operations involving tissue culture...
![Once ITAT Order Attains Finality and Tax Paid, No Further Recovery Permissible: Madras HC Rules Authority Bound to Lift Attachment [Read Order]](https://images.taxscan.in/h-upload/2025/11/10/250x150_2103785-itat-itat-order-recovery-permissible-madras-hc-lift-attachment-madras-hc-rule-taxscan.webp "Once ITAT Order Attains Finality and Tax Paid, No Further Recovery Permissible: Madras HC Rules Authority Bound to Lift Attachment [Read Order]")
![No Income Tax Leviable on Gift from Brother in Law: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/11/10/250x150_2103764-no-income-tax-gift-itat-taxscan.webp "No Income Tax Leviable on Gift from Brother in Law: ITAT [Read Order]")
![Beneficiary Cannot Be Taxed Again when Trust already Paid Tax on Income: ITAT Deletes ₹1.24 Cr. Addition [Read Order]](https://images.taxscan.in/h-upload/2025/11/10/250x150_2103724-itat-addition-taxscan1.webp "Beneficiary Cannot Be Taxed Again when Trust already Paid Tax on Income: ITAT Deletes ₹1.24 Cr. Addition [Read Order]")
Business Loss Claim was Properly Examined during Income Tax Original Assessment: ITAT Quashes Revision Order [Read Order]
The bench of the Income Tax Appellate Tribunal, Mumbai, held that the revisionary jurisdiction invoked under Section 263 of the Income Tax Act, 1961, could not be sustained since the issues forming...
![Business Loss Claim was Properly Examined during Income Tax Original Assessment: ITAT Quashes Revision Order [Read Order]](https://images.taxscan.in/h-upload/2025/11/10/500x300_2103722-revision-order-taxscan-1.webp "Business Loss Claim was Properly Examined during Income Tax Original Assessment: ITAT Quashes Revision Order [Read Order]")
Circular Trading Established: ITAT Restricts Additions in Alleged Bogus Purchase Case as No Cash Trail Found [Read Order]
The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) ruled that in the absence of any evidence demonstrating unaccounted cash movement, the additions towards alleged bogus purchases cannot...
![Circular Trading Established: ITAT Restricts Additions in Alleged Bogus Purchase Case as No Cash Trail Found [Read Order]](https://images.taxscan.in/h-upload/2025/11/10/500x300_2103719-bogus-purchase-taxscan.webp "Circular Trading Established: ITAT Restricts Additions in Alleged Bogus Purchase Case as No Cash Trail Found [Read Order]")
Under-Invoicing Allegation Lacks Proof: ITAT Removes Cash Addition against Indo Count Industries u/s 153A [Read Order]
The Mumbai bench of the Income Tax Appellate Tribunal ( ITAT ), held that a search-based assessment under Section 153A of the Income Tax Act, 1961 cannot sustain additions where no incriminating...
![Under-Invoicing Allegation Lacks Proof: ITAT Removes Cash Addition against Indo Count Industries u/s 153A [Read Order]](https://images.taxscan.in/h-upload/2025/11/10/500x300_2103716-itat-cash-addition-taxscan.webp "Under-Invoicing Allegation Lacks Proof: ITAT Removes Cash Addition against Indo Count Industries u/s 153A [Read Order]")
Rule 46A Error Warrants Re-Verification in Penny Stock Transactions Case: ITAT Puts Commission-Agent Defence Under Scanner [Read Order]
The Income Tax Appellate Tribunal, Mumbai (ITAT) ruled that the deletion of the addition relating to alleged unexplained investment arising from penny stock transactions cannot be sustained, as the...
![Rule 46A Error Warrants Re-Verification in Penny Stock Transactions Case: ITAT Puts Commission-Agent Defence Under Scanner [Read Order]](https://images.taxscan.in/h-upload/2025/11/10/500x300_2103708-penny-stock-transactions-taxscan.webp "Rule 46A Error Warrants Re-Verification in Penny Stock Transactions Case: ITAT Puts Commission-Agent Defence Under Scanner [Read Order]")
Delhi HC Raps Income Tax Dept for 3-Year Delay in tax refund, Orders Refund with Interest [Read Order]
The Delhi High Court has criticised the Income Tax Department for a three-year delay in implementing an order of the Income Tax Appellate Tribunal (ITAT) and directed the department to refund a tax...
![Delhi HC Raps Income Tax Dept for 3-Year Delay in tax refund, Orders Refund with Interest [Read Order]](https://images.taxscan.in/h-upload/2025/11/08/500x300_2103456-delhi-hc-income-tax-dept-for-3-year-in-tax-refund-orders-refund-interest-taxscan.webp "Delhi HC Raps Income Tax Dept for 3-Year Delay in tax refund, Orders Refund with Interest [Read Order]")
No Reassessment under Income Tax Act on Identical Issue: Delhi HC Quashes Order Against Logix Heights [Read Order]
In the case of Logix Heights Private Limited, the Delhi High Court has set aside an income tax reassessment notice and order, holding that reassessment proceedings cannot be initiated for an issue...
![No Reassessment under Income Tax Act on Identical Issue: Delhi HC Quashes Order Against Logix Heights [Read Order]](https://images.taxscan.in/h-upload/2025/11/08/500x300_2103433-no-reassessment-income-tax-act-identical-issue-delhi-hc-logix-heights-taxscan.webp "No Reassessment under Income Tax Act on Identical Issue: Delhi HC Quashes Order Against Logix Heights [Read Order]")
![Delhi HC Reaffirms 10-Year Limit u/s 153C, Quashes Income Tax Notices [Read Order]](https://images.taxscan.in/h-upload/2025/11/08/500x300_2103430-delhi-hc-income-tax-notices-income-tax-delhi-hc-reaffirms-income-tax-notices-quashes-taxscan.webp "Delhi HC Reaffirms 10-Year Limit u/s 153C, Quashes Income Tax Notices [Read Order]")