![Cybersecurity Software Sale Not Taxable as FTS: ITAT Rules Payments Outside Scope of S. 9(1)(vii) and India-Ireland DTAA as No Human Interface Involved [Read Order]](https://images.taxscan.in/h-upload/2025/10/11/500x300_2095592-cybersecurity-software-taxscan.webp "Cybersecurity Software Sale Not Taxable as FTS: ITAT Rules Payments Outside Scope of S. 9(1)(vii) and India-Ireland DTAA as No Human Interface Involved [Read Order]")
Cybersecurity Software Sale Not Taxable as FTS: ITAT Rules Payments Outside Scope of S. 9(1)(vii) and India-Ireland DTAA as No Human Interface Involved [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal ( ITAT ) has held that payments received from Indian distributors for sale of cybersecurity...
![Share Capital and Member Deposits Wrongly Clubbed: ITAT Remands Matter Back to AO for De Novo Verification [Read Order]](https://images.taxscan.in/h-upload/2025/10/11/250x150_2095584-share-capital-member-deposits-itat-de-novo-verification-taxscan.webp "Share Capital and Member Deposits Wrongly Clubbed: ITAT Remands Matter Back to AO for De Novo Verification [Read Order]")
![Lack of Familiarity with Income Tax Online Portal: ITAT sets aside Ex parte Order, Imposes Rs.1L cost [Read Order]](https://images.taxscan.in/h-upload/2025/10/11/250x150_2095572-lack-of-familiarity-income-tax-online-portal-itat-taxscan.webp "Lack of Familiarity with Income Tax Online Portal: ITAT sets aside Ex parte Order, Imposes Rs.1L cost [Read Order]")
![Mere Claim of Higher Gratuity Exemption Claim through Revised ITR Does Not Amount to Misreporting: ITAT deletes Penalty [Read Order]](https://images.taxscan.in/h-upload/2025/10/11/250x150_2095645-gratuity-exemption-claim-itr-itat-penalty-taxscan.webp "Mere Claim of Higher Gratuity Exemption Claim through Revised ITR Does Not Amount to Misreporting: ITAT deletes Penalty [Read Order]")
![Accounting Method Consistently Followed with ICAI Guidance Note Cannot Be Disturbed: ITAT Upholds Deduction of Lease Equalization Charges [Read Order]](https://images.taxscan.in/h-upload/2025/10/11/250x150_2095594-accounting-method-icai-itat-taxscan.webp "Accounting Method Consistently Followed with ICAI Guidance Note Cannot Be Disturbed: ITAT Upholds Deduction of Lease Equalization Charges [Read Order]")
Shobha Builders Provide Self-Contained Flats, Expenses on Modular Kitchen, Wardrobes are Optional Luxuries: ITAT Narrows S. 54F Deduction [Read Order]
The Cochin Bench of the Income Tax Appellate Tribunal (ITAT) has held that expenses incurred by a taxpayer on optional interior fittings such as modular kitchens, wardrobes, air conditioners, and...
![Shobha Builders Provide Self-Contained Flats, Expenses on Modular Kitchen, Wardrobes are Optional Luxuries: ITAT Narrows S. 54F Deduction [Read Order]](https://images.taxscan.in/h-upload/2025/10/11/500x300_2095578-shobha-builders-self-contained-flats-modular-kitchen-wardrobes-taxscan-2.webp "Shobha Builders Provide Self-Contained Flats, Expenses on Modular Kitchen, Wardrobes are Optional Luxuries: ITAT Narrows S. 54F Deduction [Read Order]")
No Assumption of Jurisdiction allowable for Income Tax Reassessments without issuance of Notice u/s 143(2): ITAT [Read Order]
The Kolkata Bench of the Income Tax Appellate Tribunal (ITAT) has ruled that reassessment proceedings initiated without issuance of a mandatory notice under Section 143(2) of the Income Tax Act,...
![No Assumption of Jurisdiction allowable for Income Tax Reassessments without issuance of Notice u/s 143(2): ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/10/500x300_2095451-income-tax-reassessments-issuance-of-notice-itat-taxscan.webp "No Assumption of Jurisdiction allowable for Income Tax Reassessments without issuance of Notice u/s 143(2): ITAT [Read Order]")
Penalty u/s 271(1)(c) Invalid when Notice Fails to Specify Charge and Irrelevant Limb not Struck Off: ITAT [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that penalty proceedings under Section 271(1)(c) of the Income Tax Act, 1961, are invalid when the Assessing Officer (AO) issues...
![Penalty u/s 271(1)(c) Invalid when Notice Fails to Specify Charge and Irrelevant Limb not Struck Off: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/10/500x300_2095437-itat-penalty-taxscan.webp "Penalty u/s 271(1)(c) Invalid when Notice Fails to Specify Charge and Irrelevant Limb not Struck Off: ITAT [Read Order]")
Huge Cash Sale in a Particular Month cannot be a reason for treating it as Undisclosed Income: ITAT [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) held that merely having a huge cash sale in a particular month cannot be a valid reason to treat such receipts as undisclosed income. ...
![Huge Cash Sale in a Particular Month cannot be a reason for treating it as Undisclosed Income: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/10/500x300_2095429-itat-delhi-huge-cash-sale-undisclosed-income-taxscan.webp "Huge Cash Sale in a Particular Month cannot be a reason for treating it as Undisclosed Income: ITAT [Read Order]")
![Income Tax Reassessment Notice u/s 148 against Dead Person is Null and Void: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/10/500x300_2095440-income-tax-reassessment-dead-itat-taxscan.webp "Income Tax Reassessment Notice u/s 148 against Dead Person is Null and Void: ITAT [Read Order]")
Protective Addition Made for Taxpayer Firm: ITAT Restores Matter to CIT(A) with One More Opportunity [Read Order]
The Visakhapatnam Bench of the Income Tax Appellate Tribunal (ITAT) restored the appeal to the Commissioner of Income Tax (Appeals)[CIT(A)] with one more opportunity to the assessee citing that the ...
![Protective Addition Made for Taxpayer Firm: ITAT Restores Matter to CIT(A) with One More Opportunity [Read Order]](https://images.taxscan.in/h-upload/2025/10/10/500x300_2095414-addition-itat-taxscan.webp "Protective Addition Made for Taxpayer Firm: ITAT Restores Matter to CIT(A) with One More Opportunity [Read Order]")