![Non-Filing of Form 3CL Not Ground to Reopen Assessment u/s 147: Kerala HC Quashes ITAT Order Against Apollo Tyres on Limitation [Read Order]](https://images.taxscan.in/h-upload/2025/10/23/500x300_2099258-appollo-tyres-taxscan.webp "Non-Filing of Form 3CL Not Ground to Reopen Assessment u/s 147: Kerala HC Quashes ITAT Order Against Apollo Tyres on Limitation [Read Order]")
Non-Filing of Form 3CL Not Ground to Reopen Assessment u/s 147: Kerala HC Quashes ITAT Order Against Apollo Tyres on Limitation [Read Order]
In a recent ruling, the Kerala High Court held that the non-filing of Form 3CL could not be treated as suppression of material facts for reopening...
![Limitation of Income Tax Rule 68B Not Applicable to Debt Recovery under RDDB Act: Kerala High Court [Read Order]](https://images.taxscan.in/h-upload/2025/10/23/250x150_2099248-limitation-income-tax-rule-68b-applicable-debt-recovery-under-rddb-act-kerala-high-court-taxscan.webp "Limitation of Income Tax Rule 68B Not Applicable to Debt Recovery under RDDB Act: Kerala High Court [Read Order]")
![Excess Addition u/s 56(2)(vii)(b) on Jointly Purchased Property: ITAT Restricts It to 50% and Partly Allows Appeal [Read Order]](https://images.taxscan.in/h-upload/2025/10/23/250x150_2099244-excess-addition-jointly-purchased-property-itat-partly-appeal-taxscan.webp "Excess Addition u/s 56(2)(vii)(b) on Jointly Purchased Property: ITAT Restricts It to 50% and Partly Allows Appeal [Read Order]")
![Rs. 18.76 cr Disallowed for Non-Deduction of TDS u/s 194Q: ITAT Restores Matter to CIT(A) [Read Order]](https://images.taxscan.in/h-upload/2025/10/23/250x150_2099221-nondeduction-tds-taxscan.webp "Rs. 18.76 cr Disallowed for Non-Deduction of TDS u/s 194Q: ITAT Restores Matter to CIT(A) [Read Order]")
![Contributions for Business and Commercial Purposes Not Considered Deemed Dividend u/s 2(22)(e): ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/22/250x150_2099146-itat-surat-deemed-dividend-contributions-for-business-and-commercial-taxscan.webp "Contributions for Business and Commercial Purposes Not Considered Deemed Dividend u/s 2(22)(e): ITAT [Read Order]")
Bombay HC Condones 447-Day Delay by Income Tax Dept in Filing Appeal Against Acquittal in Tax Evasion Case {Read Order]
In a recent ruling, the Bombay High Court condoned a delay of 447 days by the Income Tax Department in filing an appeal against the acquittal of an accused in a tax evasion case, observing that the ...
![Bombay HC Condones 447-Day Delay by Income Tax Dept in Filing Appeal Against Acquittal in Tax Evasion Case {Read Order]](https://images.taxscan.in/h-upload/2025/10/22/500x300_2099160-bombay-hc-income-tax-dept-filing-appeal-tax-evasion-tax-evasion-case-taxscan.webp "Bombay HC Condones 447-Day Delay by Income Tax Dept in Filing Appeal Against Acquittal in Tax Evasion Case {Read Order]")
Interest on Partner's Capital Not Restricted to Business Start Date: ITAT Deletes ₹1.83 Lakh Disallowance [Read Order]
The Chennai Bench of the Income Tax Appellate Tribunal (ITAT) deleted an addition of ₹1,83,248 and held that the Assessing Officer (AO) was incorrect to restrict the allowance of interest paid to ...
![Interest on Partners Capital Not Restricted to Business Start Date: ITAT Deletes ₹1.83 Lakh Disallowance [Read Order]](https://images.taxscan.in/h-upload/2025/10/22/500x300_2099130-interest-partners-capital-restricted-business-start-date-itat-disallowance-taxscan.webp "Interest on Partners Capital Not Restricted to Business Start Date: ITAT Deletes ₹1.83 Lakh Disallowance [Read Order]")
No Restriction of Payment of Remuneration to Partners u/s 40(b): ITAT Deletes ₹4.45 Lakh Disallowance [Read Order]
The Chennai Bench of the Income-Tax Appellate Tribunal (ITAT) deleted the disallowance made by the Assessing Officer (AO) and confirmed by the commissioner of the Income Tax (appeals) [CIT(A)] on...
![No Restriction of Payment of Remuneration to Partners u/s 40(b): ITAT Deletes ₹4.45 Lakh Disallowance [Read Order]](https://images.taxscan.in/h-upload/2025/10/22/500x300_2099135-rupeee.webp "No Restriction of Payment of Remuneration to Partners u/s 40(b): ITAT Deletes ₹4.45 Lakh Disallowance [Read Order]")
Speculation Income Addition and Unexplained Income Addition of ₹68.45 Lakh: ITAT Remits Matter for Fresh Adjudication on Taxpayer's Affidavit [Read Order]
The Chennai Bench of the Income Tax Appellate Tribunal (ITAT) has remitted the assessment to the file of the Commissioner of Income Tax (Appeals) [CIT(A)] for fresh consideration for the case...
![Speculation Income Addition and Unexplained Income Addition of ₹68.45 Lakh: ITAT Remits Matter for Fresh Adjudication on Taxpayers Affidavit [Read Order]](https://images.taxscan.in/h-upload/2025/10/22/500x300_2099114-income-addition-unexplained-income-unexplained-income-addition-itat-taxscan.webp "Speculation Income Addition and Unexplained Income Addition of ₹68.45 Lakh: ITAT Remits Matter for Fresh Adjudication on Taxpayers Affidavit [Read Order]")
Payments for Bandwidth Services Not Royalty under India–UAE DTAA: ITAT Mumbai Deletes ₹1.55 Crore Addition [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal (ITAT) held that payments received by UAE-based iSAT Africa Ltd. for providing VSAT bandwidth and network connectivity to BT Global Communications...
![Payments for Bandwidth Services Not Royalty under India–UAE DTAA: ITAT Mumbai Deletes ₹1.55 Crore Addition [Read Order]](https://images.taxscan.in/h-upload/2025/10/22/500x300_2099046-india-uae-dtaa-taxscan.webp "Payments for Bandwidth Services Not Royalty under India–UAE DTAA: ITAT Mumbai Deletes ₹1.55 Crore Addition [Read Order]")
Deemed Dividend u/s 2(22)(e) Not Attractable Where Borrower is Not Shareholder: ITAT Deletes Rs. 49.56 Lakh Addition [Read Order]
The Indore bench of Income Tax Appellate Tribunal (ITAT) held that the addition of Rs. 49,56,118/- made by the AO as deemed dividend under section 2(22)(e) was unsustainable, as the assessee-company...
![Deemed Dividend u/s 2(22)(e) Not Attractable Where Borrower is Not Shareholder: ITAT Deletes Rs. 49.56 Lakh Addition [Read Order]](https://images.taxscan.in/h-upload/2025/10/22/500x300_2099059-deemed-dividend-taxscan.webp "Deemed Dividend u/s 2(22)(e) Not Attractable Where Borrower is Not Shareholder: ITAT Deletes Rs. 49.56 Lakh Addition [Read Order]")
Relief u/s 89(1) on Salary Arrears Already Rectified: ITAT Deletes Addition, Holds CIT(A)’s Observation on Interest Income Infructuous [Read Order]
The Delhi bench of Income Tax Appellate Tribunal (ITAT) deleted the addition since the relief under Section 89 (1) had already been granted via the AO’s rectification and held that the CIT(A)’s...
![Relief u/s 89(1) on Salary Arrears Already Rectified: ITAT Deletes Addition, Holds CIT(A)’s Observation on Interest Income Infructuous [Read Order]](https://images.taxscan.in/h-upload/2025/10/22/500x300_2099042-interest-income-taxscan.webp "Relief u/s 89(1) on Salary Arrears Already Rectified: ITAT Deletes Addition, Holds CIT(A)’s Observation on Interest Income Infructuous [Read Order]")