![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/2025/10/11/2095578-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]")
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...
![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/2025/10/10/2095451-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]](https://images.taxscan.in/h-upload/2025/10/10/2095437-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]](https://images.taxscan.in/h-upload/2025/10/10/2095429-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/2025/10/10/2095440-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/2025/10/10/2095414-addition-itat-taxscan.webp "Protective Addition Made for Taxpayer Firm: ITAT Restores Matter to CIT(A) with One More Opportunity [Read Order]")
CIT(E) Cannot Reject 12AB & 80G Income Tax Exemption Applications without Considering Compliance Documents: ITAT [Read Order]
The Ahmedabad Benchof the Income Tax Appellate Tribunal in a recent case held that the Commissioner of Income Tax (Exemption) had erred in rejecting renewal applications under Section...
![CIT(E) Cannot Reject 12AB & 80G Income Tax Exemption Applications without Considering Compliance Documents: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/10/2095415-income-tax-exemption-rejection.webp "CIT(E) Cannot Reject 12AB & 80G Income Tax Exemption Applications without Considering Compliance Documents: ITAT [Read Order]")
Income Surrendered during Survey Treated as Business Income, Not Unexplained Investment: ITAT Deletes Higher Tax u/s 115BBE [Read Order]
The Jaipur Bench of the Income Tax Appellate Tribunal (ITAT) recently deleted higher tax imposed on an assessee, affirming that income voluntarily surrendered during a survey constitutes business...
![Income Surrendered during Survey Treated as Business Income, Not Unexplained Investment: ITAT Deletes Higher Tax u/s 115BBE [Read Order]](https://images.taxscan.in/h-upload/2025/10/10/2095412-itat-business-income-additional-income-taxscan.webp "Income Surrendered during Survey Treated as Business Income, Not Unexplained Investment: ITAT Deletes Higher Tax u/s 115BBE [Read Order]")
Section 80P(4) of Income Tax Act bars S.80P(2)(d) deduction for Co-operative Bank Investments: Karnataka HC [Read Order]
The High Court of Karnataka held that Section 80P(4) of the Income Tax Act,1961 barred deduction under Section 80P(2)(d) for interest earned from investments in Co-operative Banks. Judicial...
![Section 80P(4) of Income Tax Act bars S.80P(2)(d) deduction for Co-operative Bank Investments: Karnataka HC [Read Order]](https://images.taxscan.in/h-upload/2025/10/10/2095399-income-tax-act.webp "Section 80P(4) of Income Tax Act bars S.80P(2)(d) deduction for Co-operative Bank Investments: Karnataka HC [Read Order]")
Reassessment on Demonetization Cash Deposits already Examined in Original Assessment Held Void ab Initio: ITAT [Read Order]
The Mumbai bench of Income Tax Appellate Tribunal (ITAT) has held that reconsideration of demonetisation period cash deposits already examined in the original assessment during the reassessment is ...
![Reassessment on Demonetization Cash Deposits already Examined in Original Assessment Held Void ab Initio: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/10/2095383-cash-deposit-demonetization-itat-addition-cbdt-guidelines-taxscan.webp "Reassessment on Demonetization Cash Deposits already Examined in Original Assessment Held Void ab Initio: ITAT [Read Order]")
No Addition Can Be Made in Completed/Unabated Assessments Without Incriminating Material: ITAT [Read Order]
The Kolkata Bench of the Income Tax Appellate Tribunal (ITAT) upheld the Commissioner of Income Tax (Appeals) [CIT(A)] order that deleted an addition of Rs. 15,00,000 made under Section 68 of the ...
![No Addition Can Be Made in Completed/Unabated Assessments Without Incriminating Material: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/10/2095393-unabated-assessments-incriminating-material-itat-taxscan.webp "No Addition Can Be Made in Completed/Unabated Assessments Without Incriminating Material: ITAT [Read Order]")