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![Annual Income Tax Case Digest: ITAT Decisions 2025 [Part VII]](https://images.taxscan.in/h-upload/2025/12/22/500x300_2113787-annual-income-tax-case-digest-itat-decisions-2025-part-vii-taxscan.webp "Annual Income Tax Case Digest: ITAT Decisions 2025 [Part VII]")
Annual Income Tax Case Digest: ITAT Decisions 2025 [Part VII]
Meta: Annual Income Tax Case Digest: ITAT Decisions 2025 [PART VII] This annual round-up analytically summarizes the key Direct Tax-Income Tax...
![Annual Income Tax Case Digest: ITAT Decisions 2025 [Part VI]](https://images.taxscan.in/h-upload/2025/12/22/250x150_2113791-annual-income-tax-case-digest-itat-decisions-2025-part-vi-taxscan.jfif "Annual Income Tax Case Digest: ITAT Decisions 2025 [Part VI]")
![EDC Payment TDS Dispute: ITAT Sets Aside TDS Default Order, Directs Fresh Inquiry regarding Income Tax Return Filings [Read Order]](https://images.taxscan.in/h-upload/2025/12/24/250x150_2114488-edc-payment-tds-dispute-itat-sets-aside-tds-default-order-directs-fresh-inquiry-regarding-income-tax-return-filings-taxscan.webp "EDC Payment TDS Dispute: ITAT Sets Aside TDS Default Order, Directs Fresh Inquiry regarding Income Tax Return Filings [Read Order]")
![Books of Account must be Rejected u/s 145(3) before Unexplained Cash Additions: ITAT Deletes ₹64 Lakh Addition [Read Order]](https://images.taxscan.in/h-upload/2025/12/24/250x150_2114512-tribunal-deleted-64-lakh-addition-since-accepted-books-failed-follow-mandatory-procedure-addition-consequential-penalty-under-taxscan.webp "Books of Account must be Rejected u/s 145(3) before Unexplained Cash Additions: ITAT Deletes ₹64 Lakh Addition [Read Order]")
![Annual Income Tax Case Digest: ITAT Decisions 2025 [Part V]](https://images.taxscan.in/h-upload/2025/12/23/500x300_2114331-annual-income-tax-case-digest-itat-decisions-2025-part-v.webp "Annual Income Tax Case Digest: ITAT Decisions 2025 [Part V]")
![Annual Income Tax Case Digest: ITAT Decisions 2025 [Part IV]](https://images.taxscan.in/h-upload/2025/12/23/500x300_2114135-annual-income-tax-case-digest-itat-decisions-2025-part-iv-taxscan.webp "Annual Income Tax Case Digest: ITAT Decisions 2025 [Part IV]")
![Annual Income Tax Case Digest: ITAT Decisions 2025 [Part III]](https://images.taxscan.in/h-upload/2025/12/23/500x300_2114134-annual-income-tax-case-digest-itat-decisions-2025-part-iii-taxscan.webp "Annual Income Tax Case Digest: ITAT Decisions 2025 [Part III]")
ITAT Grants Major Relief to SRF Limited, Deletes Major Additions and Treats CER & TUF Subsidy Receipts as Capital [Read Order]
The DelhiBench of the Income Tax Appellate Tribunal (ITAT), has pronounced a common order in the appeals filed by SRF Limited against assessment orders for AY 2011‑12 and AY 2013‑14. The appeals...
![ITAT Grants Major Relief to SRF Limited, Deletes Major Additions and Treats CER & TUF Subsidy Receipts as Capital [Read Order]](https://images.taxscan.in/h-upload/2025/12/23/500x300_2114238-itat-grants-major-relief-to-srf-limited-taxscan.jfif "ITAT Grants Major Relief to SRF Limited, Deletes Major Additions and Treats CER & TUF Subsidy Receipts as Capital [Read Order]")
ITAT Grants Cummins India ₹210 Cr Relief, Deletes ₹12.7 Cr TP Adjustment, Upholds 10AA & 80JJAA Claims Despite One‑Day Delay in Return Filing [Read Order]
The PuneBench of the Income Tax Appellate Tribunal (ITAT) has delivered a landmark order in the case of Cummins India Limited, granting the multinational engine manufacturer tax relief of over ₹210...
![ITAT Grants Cummins India ₹210 Cr Relief, Deletes ₹12.7 Cr TP Adjustment, Upholds 10AA & 80JJAA Claims Despite One‑Day Delay in Return Filing [Read Order]](https://images.taxscan.in/h-upload/2025/12/23/500x300_2114187-itat-grants-cummins-india-210-cr-relief-deletes-127-cr-tp-adjustment-claims-despite-oneday-delay-return-filing-taxscan.webp "ITAT Grants Cummins India ₹210 Cr Relief, Deletes ₹12.7 Cr TP Adjustment, Upholds 10AA & 80JJAA Claims Despite One‑Day Delay in Return Filing [Read Order]")
![Annual Income Tax Case Digest: ITAT Decisions 2025 [Part II]](https://images.taxscan.in/h-upload/2025/12/22/500x300_2113899-annual-income-tax-case-digest-itat-decisions-2025-part-ii-taxscan.webp "Annual Income Tax Case Digest: ITAT Decisions 2025 [Part II]")