![No Defect in Books Found: ITAT Upholds Deletion of Ad-Hoc 5% Disallowance on Various Business Expenses [Read Order]](https://images.taxscan.in/h-upload/2025/11/04/500x300_2102187-itat-disallowance-business-expenses-various-business-expenses-no-defect-in-books-found-taxscan.webp "No Defect in Books Found: ITAT Upholds Deletion of Ad-Hoc 5% Disallowance on Various Business Expenses [Read Order]")
No Defect in Books Found: ITAT Upholds Deletion of Ad-Hoc 5% Disallowance on Various Business Expenses [Read Order]
The Jaipur Bench of the Income Tax Appellate Tribunal (ITAT) confirmed the deletion of an ad-hoc disallowance of 5% of various business expenses...
![Ordinary Dunnage is Revenue Expenditure: ITAT Follows Earlier Rulings to Delete ₹1.11 Cr Addition for Central Warehousing Corporation [Read Order]](https://images.taxscan.in/h-upload/2025/11/03/250x150_2102067-ordinary-dunnage-revenue-expenditure-itat-central-warehousing-corporation-taxscan.webp "Ordinary Dunnage is Revenue Expenditure: ITAT Follows Earlier Rulings to Delete ₹1.11 Cr Addition for Central Warehousing Corporation [Read Order]")
![Sale Advance Refunded Taxed as Unexplained Income: Madras HC stays Recovery for 90 Days, allows time to File Income tax Appeal [Read Order]](https://images.taxscan.in/h-upload/2025/11/04/250x150_2102154-unexplained-income-sale-advance-refund-madras-hc-income-tax-appeal-taxscan.webp "Sale Advance Refunded Taxed as Unexplained Income: Madras HC stays Recovery for 90 Days, allows time to File Income tax Appeal [Read Order]")
![Unsecured Loan Identity, Genuineness, and Creditworthiness Proved by Audited Financials: ITAT Upholds Deletion of Addition [Read Order]](https://images.taxscan.in/h-upload/2025/11/03/250x150_2102023-itat-jaipur-itat-upholds-unsecured-loan-identity-taxscan.webp "Unsecured Loan Identity, Genuineness, and Creditworthiness Proved by Audited Financials: ITAT Upholds Deletion of Addition [Read Order]")
![Commission to Foreign Agents for Overseas Services Not Taxable in India: ITAT Rules TDS Not Applicable [Read Order]](https://images.taxscan.in/h-upload/2025/11/03/250x150_2102008-itat-rules-commission-to-foreign-agents-tds-taxscan.webp "Commission to Foreign Agents for Overseas Services Not Taxable in India: ITAT Rules TDS Not Applicable [Read Order]")
Investment in Shares Merely Accretion of Bonus Shares: ITAT Confirms Section 11 Exemption for Tata Social Welfare Trust [Read Order]
The Mumbai bench of Income Tax Appellate Tribunal (ITAT) upheld Tata Social Welfare Trust’s claim for exemption under Section 11, rejecting the revenue’s allegation that bonus shares violated...
![Investment in Shares Merely Accretion of Bonus Shares: ITAT Confirms Section 11 Exemption for Tata Social Welfare Trust [Read Order]](https://images.taxscan.in/h-upload/2025/11/03/500x300_2101944-itat-mumbai-bonus-shares-tata-social-welfare-trust-taxscan.webp "Investment in Shares Merely Accretion of Bonus Shares: ITAT Confirms Section 11 Exemption for Tata Social Welfare Trust [Read Order]")
Relief to NHAI: ITAT Quashes Income Tax Penalty beyond 6 Months as Time-Barred & Unsustainable after Deletion of Quantum Addition [Read Order]
The Lucknow Bench “A” of the Income Tax Appellate Tribunal (ITAT) recently granted relief to the National Highways Authority of India (NHAI) by quashing a penalty of ₹10,61,318 imposed under...
![Relief to NHAI: ITAT Quashes Income Tax Penalty beyond 6 Months as Time-Barred & Unsustainable after Deletion of Quantum Addition [Read Order]](https://images.taxscan.in/h-upload/2025/11/03/500x300_2101992-itat-lucknow-nhai-relief-to-nhai-income-tax-penalty-taxscan.webp "Relief to NHAI: ITAT Quashes Income Tax Penalty beyond 6 Months as Time-Barred & Unsustainable after Deletion of Quantum Addition [Read Order]")
Bona Fide and Debatable Claims No Ground for Penalty: ITAT Upholds Deletion of ₹271(1)(c) Levy on New India Assurance [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has dismissed the Revenue’s appeal against the deletion of penalty under Section 271(1)(c) of the Income Tax Act. The Tribunal...
![Bona Fide and Debatable Claims No Ground for Penalty: ITAT Upholds Deletion of ₹271(1)(c) Levy on New India Assurance [Read Order]](https://images.taxscan.in/h-upload/2025/11/04/500x300_2102122-new-india-assurance-taxscan.webp "Bona Fide and Debatable Claims No Ground for Penalty: ITAT Upholds Deletion of ₹271(1)(c) Levy on New India Assurance [Read Order]")
ITAT Allows Tata Social Welfare Trust’s Deductions u/s 80G & 80GGA Despite Technical Filing Issues of ITR [Read Order]
The Mumbai bench of Income Tax Appellate Tribunal (ITAT) allowed Tata Social Welfare Trust’s claims for deductions under Sections 80G and 80GGA, despite technical issues in the filing of the...
![ITAT Allows Tata Social Welfare Trust’s Deductions u/s 80G & 80GGA Despite Technical Filing Issues of ITR [Read Order]](https://images.taxscan.in/h-upload/2025/11/03/500x300_2101951-tata-social-welfare-taxscan-2.webp "ITAT Allows Tata Social Welfare Trust’s Deductions u/s 80G & 80GGA Despite Technical Filing Issues of ITR [Read Order]")
Section 11(7) Amendment Not Retrospective: ITAT Allows Tata Social Welfare Trust’s Pre-Amendment Exemptions u/s 10(34) & 10(35) [Read Order]
The Mumbai bench of Income Tax Appellate Tribunal (ITAT) confirmed that Section 11(7), which limits alternative exemptions for charitable trusts, cannot be applied retrospectively. Tata Social...
![Section 11(7) Amendment Not Retrospective: ITAT Allows Tata Social Welfare Trust’s Pre-Amendment Exemptions u/s 10(34) & 10(35) [Read Order]](https://images.taxscan.in/h-upload/2025/11/03/500x300_2101967-tata-welfare-trust-taxscan-2.webp "Section 11(7) Amendment Not Retrospective: ITAT Allows Tata Social Welfare Trust’s Pre-Amendment Exemptions u/s 10(34) & 10(35) [Read Order]")
TATA Communications Failed to Prove Fulfillment of Conditions for Not Being Treated as Default Taxpayer u/s 201: ITAT Remands Matter [Read Order]
The Mumbai Bench of the Income Tax AppellateTribunal (ITAT) set aside the order of the Commissioner of Income Tax (Appeals) [CIT(A)] and remanded the matter back to the Assessing Officer (AO) with an...
![TATA Communications Failed to Prove Fulfillment of Conditions for Not Being Treated as Default Taxpayer u/s 201: ITAT Remands Matter [Read Order]](https://images.taxscan.in/h-upload/2025/11/03/500x300_2101963-tata-communications-prove-fulfillment-taxpayer-itat-taxscan.webp "TATA Communications Failed to Prove Fulfillment of Conditions for Not Being Treated as Default Taxpayer u/s 201: ITAT Remands Matter [Read Order]")
Deduction u/s 80G & 80GGA If Clubbed in Computation and Not in ITR Form Can be Allowed with Verification: ITAT Rules for TATA [Read Order]
The Mumbai Bench of the Income Tax AppellateTribunal (ITAT) directed the Assessing Officer to allow the charitable deduction claims under Section 80G and 80GGA, even if clubbed together in the ...
![Deduction u/s 80G & 80GGA If Clubbed in Computation and Not in ITR Form Can be Allowed with Verification: ITAT Rules for TATA [Read Order]](https://images.taxscan.in/h-upload/2025/11/03/500x300_2101961-deduction-itr-form-itat-tata-taxscan.webp "Deduction u/s 80G & 80GGA If Clubbed in Computation and Not in ITR Form Can be Allowed with Verification: ITAT Rules for TATA [Read Order]")