![Software Exports to Foreign Subsidiaries Genuine on Documentary Evidence: ITAT Upholds Exemption u/s 10A and 10AA [Read Order]](https://images.taxscan.in/h-upload/2025/10/18/500x300_2097781-software-exports-foreign-subsidiaries-genuine-documentary-evidence-itat-upholds-exemption-taxscan.webp "Software Exports to Foreign Subsidiaries Genuine on Documentary Evidence: ITAT Upholds Exemption u/s 10A and 10AA [Read Order]")
Software Exports to Foreign Subsidiaries Genuine on Documentary Evidence: ITAT Upholds Exemption u/s 10A and 10AA [Read Order]
The Mumbai bench of Income Tax Appellate Tribunal (ITAT) upheld the exemption u/s 10A and 10AA made by the CIT(A) based on the ground that the...
![Shareholder Loan Treated as Deemed Dividend u/s 2(22)(e): ITAT Restricts Addition to Company’s Accumulated Profits [Read Order]](https://images.taxscan.in/h-upload/2025/10/18/250x150_2097762-shareholder-loan-deemed-dividend-itat-taxscan.webp "Shareholder Loan Treated as Deemed Dividend u/s 2(22)(e): ITAT Restricts Addition to Company’s Accumulated Profits [Read Order]")
![Depreciation on Goodwill from HC Approved Amalgamation not a Representation of Land Value: ITAT upholds deletion of Disallowance [Read Order]](https://images.taxscan.in/h-upload/2025/10/18/250x150_2097743-amalgamation-taxscan.webp "Depreciation on Goodwill from HC Approved Amalgamation not a Representation of Land Value: ITAT upholds deletion of Disallowance [Read Order]")
![Educational Trust’s Objects Genuine and Charitable Based on Documentary Evidence: ITAT quashes S. 12AB & S. 80G Registration Denial [Read Order]](https://images.taxscan.in/h-upload/2025/10/18/250x150_2097740-section-registration-denial-taxscan.webp "Educational Trust’s Objects Genuine and Charitable Based on Documentary Evidence: ITAT quashes S. 12AB & S. 80G Registration Denial [Read Order]")
![Assessment Framed Without Jurisdictional Notice u/s 143(2) Invalid: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/18/500x300_2097659-assessment-framed-jurisdictional-notice-itat-taxscan.webp "Assessment Framed Without Jurisdictional Notice u/s 143(2) Invalid: ITAT [Read Order]")
Income Already Taxed in Share Applicant Companies: ITAT Deletes ₹190 Crore Share Capital Addition citing Double Taxation [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT), in a third-member reference, deleted an addition of ₹190 Crore made under Section 68 of the Income Tax Act, 1961, holding that once the ...
![Income Already Taxed in Share Applicant Companies: ITAT Deletes ₹190 Crore Share Capital Addition citing Double Taxation [Read Order]](https://images.taxscan.in/h-upload/2025/10/17/500x300_2097410-double-taxation-taxscan1.webp "Income Already Taxed in Share Applicant Companies: ITAT Deletes ₹190 Crore Share Capital Addition citing Double Taxation [Read Order]")
Details for MAT Credit u/s 115JAA Available on Assessment Records: ITAT directs to allow ₹12.94 Lakh Credit [Read Order]
The Kolkata Bench of the Income Tax Appellate Tribunal (ITAT) directed the Assessing Officer (AO) to allow Minimum Alternate Tax (MAT) Credit amounted to ₹12.94 lakh under section 115JAA of the Income...
![Details for MAT Credit u/s 115JAA Available on Assessment Records: ITAT directs to allow ₹12.94 Lakh Credit [Read Order]](https://images.taxscan.in/h-upload/2025/10/17/500x300_2097398-untitled-design.webp "Details for MAT Credit u/s 115JAA Available on Assessment Records: ITAT directs to allow ₹12.94 Lakh Credit [Read Order]")
Cash Received from Members of Society is Source of deposit: ITAT Remits ₹29.46 Lakh Matter for filing Evidences [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) remitted the issue of an addition of ₹29,46,500/- under Section 69A read with Section 115BBE of the Act, which was made on account of...
![Cash Received from Members of Society is Source of deposit: ITAT Remits ₹29.46 Lakh Matter for filing Evidences [Read Order]](https://images.taxscan.in/h-upload/2025/10/17/500x300_2097396-cash-received-society-deposit-itat-taxscan.webp "Cash Received from Members of Society is Source of deposit: ITAT Remits ₹29.46 Lakh Matter for filing Evidences [Read Order]")
![Buyer’s TDS Error on Joint Ancestral Property Won’t Deny Father Full Credit: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/17/500x300_2097389-joint-property-tds-tax-deducted-source-tds-property-taxscan.webp "Buyer’s TDS Error on Joint Ancestral Property Won’t Deny Father Full Credit: ITAT [Read Order]")
Charter Hire Charges Disputed as Royalty Instead of Presumptive Income: ITAT Restores Matter to DRP for Fresh Directions [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal ( ITAT ) restored the matter to the Dispute Resolution Panel (DRP) for fresh directions in a case where charter hire charges were treated as royalty...
![Charter Hire Charges Disputed as Royalty Instead of Presumptive Income: ITAT Restores Matter to DRP for Fresh Directions [Read Order]](https://images.taxscan.in/h-upload/2025/10/17/500x300_2097388-charter-hire-presumptive-income-itat-drp-taxscan.webp "Charter Hire Charges Disputed as Royalty Instead of Presumptive Income: ITAT Restores Matter to DRP for Fresh Directions [Read Order]")
Cash Deposits of ₹30.65 Lakh During Demonetization Claimed as Gift from Deceased Grandmother: ITAT Deletes Addition u/s 69A [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) deleted the addition of ₹30.65 lakh, deposited during demonetization and claimed as a gift from the deceased grandmother, under Section 69A of...
![Cash Deposits of ₹30.65 Lakh During Demonetization Claimed as Gift from Deceased Grandmother: ITAT Deletes Addition u/s 69A [Read Order]](https://images.taxscan.in/h-upload/2025/10/17/500x300_2097373-demonitization-gift-taxscan.webp "Cash Deposits of ₹30.65 Lakh During Demonetization Claimed as Gift from Deceased Grandmother: ITAT Deletes Addition u/s 69A [Read Order]")