![Disallowance of Employer Contributions u/s 43B(b) Due to Delayed Payments: ITAT Remands Case for Verification [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Income-Tax-ITAT-ITAT-Ahmedabad-Income-Tax-Appellate-Tribunal-Income-Tax-Act-TAXSCAN-2.jpg "Disallowance of Employer Contributions u/s 43B(b) Due to Delayed Payments: ITAT Remands Case for Verification [Read Order]")
Disallowance of Employer Contributions u/s 43B(b) Due to Delayed Payments: ITAT Remands Case for Verification [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal ( ITAT ) partly allowed the appeal and remanded the case to the Assessing Officer ( AO ) for...
![Income Tax Annual Digest 2024: ITAT Cases [Part 22]](https://www.taxscan.in/wp-content/uploads/2025/01/Income-Tax-Annual-Digest-2024-ITAT-Cases-Part-22-taxscan.jpg "Income Tax Annual Digest 2024: ITAT Cases [Part 22]")
![ITAT deletes 50% Disallowance of Foreign Travel Expenses, Citing Lack of Evidence for Personal Use [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/ITAT-Disallowance-of-Foreign-Travel-Expenses-Citing-Lack-of-Evidence-Personal-Use-taxscan.jpg "ITAT deletes 50% Disallowance of Foreign Travel Expenses, Citing Lack of Evidence for Personal Use [Read Order]")
![Amalgamation Expenses not Treated as Business Expenses u/s 37(1) of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Amalgamation-Expenses-Treated-Business-Expenses-Income-Tax-Act-ITAT-taxscan.jpg "Amalgamation Expenses not Treated as Business Expenses u/s 37(1) of Income Tax Act: ITAT [Read Order]")
![Disallowance of Expenses u/s 14A for Exempt Dividend Income: ITAT deletes Rs.33.75 Lakh [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Disallowance-of-Expenses-Exempt-Dividend-Income-ITAT-taxscan.jpg "Disallowance of Expenses u/s 14A for Exempt Dividend Income: ITAT deletes Rs.33.75 Lakh [Read Order]")
Taxpayer Mistakenly Labeled ₹21,28,710 as Commission Expenses Instead of Construction Expenses: ITAT deletes Addition [Read Order]
The Pune Bench of the Income Tax Appellate Tribunal ( ITAT ) deleted an addition of Rs. 21,28,710 made by the Assessing Officer due to the taxpayer’s mistakenly misclassification of construction...
![Taxpayer Mistakenly Labeled ₹21,28,710 as Commission Expenses Instead of Construction Expenses: ITAT deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Income-Tax-ITAT-ITAT-Pune-Income-Tax-Appellate-Tribunal-TAXSCAN.jpg "Taxpayer Mistakenly Labeled ₹21,28,710 as Commission Expenses Instead of Construction Expenses: ITAT deletes Addition [Read Order]")
![Income Tax Annual Digest 2024: ITAT Cases [Part 21]](https://www.taxscan.in/wp-content/uploads/2025/01/Income-Tax-Annual-Digest-2024-Income-Tax-Annual-Digest-2024-ITAT-ITAT-Cases-Part-21-taxscan.jpg "Income Tax Annual Digest 2024: ITAT Cases [Part 21]")
Property Transfer u/s 2(47) Requires Buyer Possession and Consideration Receipt: ITAT Remands Matter for Document Verification [Read Order]
The Pune Bench of the Income Tax Appellate Tribunal ( ITAT ) remanded the matter concerning the addition of Long-Term Capital Gains ( LTCG ) concerning a property transfer under Section 2(47) of the...
![Property Transfer u/s 2(47) Requires Buyer Possession and Consideration Receipt: ITAT Remands Matter for Document Verification [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Income-Tax-ITAT-ITAT-Pune-Income-Tax-Appellate-Tribunal-Property-transfer-TAXSCAN.jpg "Property Transfer u/s 2(47) Requires Buyer Possession and Consideration Receipt: ITAT Remands Matter for Document Verification [Read Order]")
![Income Tax Annual Digest 2024: ITAT Cases [Part 20]](https://www.taxscan.in/wp-content/uploads/2025/01/ITAT-Income-Tax-Income-Tax-News-TAT-Cases-2024-ITAT-News-Taxscan.jpg "Income Tax Annual Digest 2024: ITAT Cases [Part 20]")
PACS Development Fund Contributions not Business Expense: ITAT upholds Disallownace Citing Binding Rajasthan High Court Precedent [Read Order]
The Jaipur Bench of Income Tax Appellate Tribunal ( ITAT ) disallowed the contributions to the PACS development fund to be deducted from tax under Section 154 of the Income Tax Act. The assessee...
![PACS Development Fund Contributions not Business Expense: ITAT upholds Disallownace Citing Binding Rajasthan High Court Precedent [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/ITAT-ITAT-Jaipur-PACS-Development-Fund-PACS-Development-Business-Expense-Rajasthan-High-Court-Precedent-taxscan.jpg "PACS Development Fund Contributions not Business Expense: ITAT upholds Disallownace Citing Binding Rajasthan High Court Precedent [Read Order]")
Cooperative Societies Eligible for Deduction on Interest Income from Cooperative Banks: ITAT Cites 'Co-op Banks are basically Co-op Societies’ [Read Order]
The Pune Bench of the Income Tax Appellate Tribunal (ITAT) ruled that interest income earned from cooperative banks qualifies for a deduction under Section 80P(2)(d) of the Income Tax Act, 1961,...
![Cooperative Societies Eligible for Deduction on Interest Income from Cooperative Banks: ITAT Cites Co-op Banks are basically Co-op Societies’ [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/ITAT-ITAT-Puna-Cooperative-Societies-Cooperative-Banks-Taxscan.jpg "Cooperative Societies Eligible for Deduction on Interest Income from Cooperative Banks: ITAT Cites Co-op Banks are basically Co-op Societies’ [Read Order]")
![Disallowance of ₹10 Lakh Donation u/s 35AC: ITAT Restores Matter to AO [Read Order]](https://images.taxscan.in/h-upload/2025/06/03/500x300_2041102-disallowance-of-10-lakh-donation-itat-itat-restores-matter-ao-assessing-officer-under-section-35ac-reopening-of-the-case-under-section-147-prime-ministers-national-relief-fund-itat-news-taxscan.webp "Disallowance of ₹10 Lakh Donation u/s 35AC: ITAT Restores Matter to AO [Read Order]")