![Rural Infrastructure Tax & Dead Rent Disallowance u/s 43B: ITAT Remands to AO for Fresh Verification of Legitimacy and Correctness [Read Order]](https://images.taxscan.in/h-upload/2025/10/09/500x300_2095188-itat-jabalpur-disallowance-rural-infrastructure-tax-taxscan.webp "Rural Infrastructure Tax & Dead Rent Disallowance u/s 43B: ITAT Remands to AO for Fresh Verification of Legitimacy and Correctness [Read Order]")
Rural Infrastructure Tax & Dead Rent Disallowance u/s 43B: ITAT Remands to AO for Fresh Verification of Legitimacy and Correctness [Read Order]
The Jabalpur bench of Income Tax Appellate Tribunal (ITAT) remanded the matter relating to statutory disallowances under section 43B to AO for fresh...
![ITAT Allows Gifts from Sisters, Rules Tax Dept Cant Reject Them Merely for Lack of Scrutiny on Donors [Read Order]](https://images.taxscan.in/h-upload/2025/10/09/250x150_2095171-scrutny.webp "ITAT Allows Gifts from Sisters, Rules Tax Dept Cant Reject Them Merely for Lack of Scrutiny on Donors [Read Order]")
![Fertilizer Dealers October Spike in Sales Saves the Day as ITAT Deletes Rs. 2.45 Cr Demonetization Addition [Read Order]](https://images.taxscan.in/h-upload/2025/10/09/250x150_2095165-fertilizer-dealers-taxscan.webp "Fertilizer Dealers October Spike in Sales Saves the Day as ITAT Deletes Rs. 2.45 Cr Demonetization Addition [Read Order]")
![Disallowance of Vehicle Running and Club Expenses under Income Tax Act: ITAT upholds Assessee’s Claims as Allowable Expenditure [Read Order]](https://images.taxscan.in/h-upload/2025/10/09/250x150_2095158-vehicle-running-club-income-tax-act-itat-upholds-taxscan.webp "Disallowance of Vehicle Running and Club Expenses under Income Tax Act: ITAT upholds Assessee’s Claims as Allowable Expenditure [Read Order]")
![Banking Channel Records and Interest Paid Proves Loan Transaction: ITAT deletes ₹80.94 Lakh Unexplained Money Addition [Read Order]](https://images.taxscan.in/h-upload/2025/10/08/250x150_2094939-itat-ahmedabad-unexplained-money-addition-banking-channel-records-taxscan.webp "Banking Channel Records and Interest Paid Proves Loan Transaction: ITAT deletes ₹80.94 Lakh Unexplained Money Addition [Read Order]")
ITAT Allows Application of S.115BAB Tax Rate, Citing Prior Order Recognizing Assessee as Manufacturer [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) allowed the application of the section 115BAB of Income Tax Act,1961, tax rate for the assessee citing a prior assessment order that...
![ITAT Allows Application of S.115BAB Tax Rate, Citing Prior Order Recognizing Assessee as Manufacturer [Read Order]](https://images.taxscan.in/h-upload/2025/10/08/500x300_2094921-itat-application-s115bab-tax-rate-taxscan.webp "ITAT Allows Application of S.115BAB Tax Rate, Citing Prior Order Recognizing Assessee as Manufacturer [Read Order]")
Finance Act 2018’s Section 80AC Timely-Filing Requirement Applies Only from AY 2018-19: ITAT allows S.80P Deduction Despite Late ITR [Read Order]
The Ahmedabad bench of Income Tax Appellate Tribunal (ITAT) held that the deduction under section 80P can be allowed as the amendment to section 80AC came in the year 2018, and it cannot be applied...
![Finance Act 2018’s Section 80AC Timely-Filing Requirement Applies Only from AY 2018-19: ITAT allows S.80P Deduction Despite Late ITR [Read Order]](https://images.taxscan.in/h-upload/2025/10/07/500x300_2094679-finance-act-2018-from-ay-2018-19-itat-itr-taxscan.webp "Finance Act 2018’s Section 80AC Timely-Filing Requirement Applies Only from AY 2018-19: ITAT allows S.80P Deduction Despite Late ITR [Read Order]")
Scrap Dealer Wins Rs. 6.77 Cr Tax Battle as ITAT Accepts Bank Reconciliation, Rejects Dept's 'Mechanical' Approach [Read Order]
The Agra Bench of the Income Tax Appellate Tribunal (ITAT) dismissed a revenue appeal and upheld the deletion of an addition of Rs. 6.77 crore made under section 68 of the Income Tax Act against a...
![Scrap Dealer Wins Rs. 6.77 Cr Tax Battle as ITAT Accepts Bank Reconciliation, Rejects Depts Mechanical Approach [Read Order]](https://images.taxscan.in/h-upload/2025/10/09/500x300_2095149-scrap-dealers-taxscan.webp "Scrap Dealer Wins Rs. 6.77 Cr Tax Battle as ITAT Accepts Bank Reconciliation, Rejects Depts Mechanical Approach [Read Order]")
![ITAT Raps CIT(A) for Skipping Merits, Restores Trader’s Appeal for Fresh Hearing [Read Order]](https://images.taxscan.in/h-upload/2025/10/09/500x300_2095150-tax1.webp "ITAT Raps CIT(A) for Skipping Merits, Restores Trader’s Appeal for Fresh Hearing [Read Order]")
Mere Presence of Blank Cheque w/o any other Evidence to show Assessee Earned any Income: ITAT upholds Deletion of Addition [Read Order]
The Delhi Bench “A” of the Income Tax Appellate Tribunal (ITAT) has held that mere possession of undated or blank cheques, without corroborative evidence of income generation or any underlying...
![Mere Presence of Blank Cheque w/o any other Evidence to show Assessee Earned any Income: ITAT upholds Deletion of Addition [Read Order]](https://images.taxscan.in/h-upload/2025/10/09/500x300_2095082-itat.webp "Mere Presence of Blank Cheque w/o any other Evidence to show Assessee Earned any Income: ITAT upholds Deletion of Addition [Read Order]")
ITAT Restores ₹7.73 Lakh Cash Deposit Addition to verify if Old Pan Deposits were Included in ITR Filed with New Pan [Read Order]
The Agra Bench Income Tax Appellate Tribunal (ITAT) restored the appeal involving an unexplained cash deposit addition of Rs. 7,73,760/- to the Assessing Officer (AO) for fresh adjudication and...
![ITAT Restores ₹7.73 Lakh Cash Deposit Addition to verify if Old Pan Deposits were Included in ITR Filed with New Pan [Read Order]](https://images.taxscan.in/h-upload/2025/10/09/500x300_2095083-cash-deposit-taxscan.webp "ITAT Restores ₹7.73 Lakh Cash Deposit Addition to verify if Old Pan Deposits were Included in ITR Filed with New Pan [Read Order]")
Tribunal's Remand must be "Open" and Not Restrict Assessment Provisions: Kerala HC Clarifies ITAT Order in Director's Income Tax Case [Read Order]
In a recent ruling, the Kerala High Court clarified that a tribunal's remand must be "open" and not restrict assessment provisions, holding that the Income Tax Appellate Tribunal's observation...
![Tribunals Remand must be Open and Not Restrict Assessment Provisions: Kerala HC Clarifies ITAT Order in Directors Income Tax Case [Read Order]](https://images.taxscan.in/h-upload/2025/10/09/500x300_2095142-restrict-assessment-restrict-assessment-provisions-itat-taxscan.webp "Tribunals Remand must be Open and Not Restrict Assessment Provisions: Kerala HC Clarifies ITAT Order in Directors Income Tax Case [Read Order]")