Sandhra Suresh
![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]")
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...
![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/2025/10/22/250x150_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]")
![NCLT Upholds Rs. 1.03 Crore Operational Debt Despite 24% Interest Challenge, Initiates CIRP u/s 9 [Read Order]](https://images.taxscan.in/h-upload/2025/10/22/250x150_2099040-operational-debt-taxscan.webp "NCLT Upholds Rs. 1.03 Crore Operational Debt Despite 24% Interest Challenge, Initiates CIRP u/s 9 [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]](https://images.taxscan.in/h-upload/2025/10/22/250x150_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]")
![Limited Scrutiny Assessment: ITAT Deletes Rs. 8.68 Lakh Presumptive Income Addition u/s 44AD, Holding AO Exceeded Jurisdiction [Read Order]](https://images.taxscan.in/h-upload/2025/10/22/250x150_2099034-scrutiny-taxscan.webp "Limited Scrutiny Assessment: ITAT Deletes Rs. 8.68 Lakh Presumptive Income Addition u/s 44AD, Holding AO Exceeded Jurisdiction [Read Order]")
Section 7 IBC Petition for Rs. 6.49 Cr Admitted: NCLT Rejects Section 10A Bar as Default Occurred Pre-COVID and Imposes Moratorium [Read Order]
The Mumbai bench of the National Company Law Tribunal (NCLT) admitted the Section 7 Insolvency and Bankruptcy Code,2016 (“I&B Code”) petition filed by the petitioner for Rs 6.49 crore, holding...
![Section 7 IBC Petition for Rs. 6.49 Cr Admitted: NCLT Rejects Section 10A Bar as Default Occurred Pre-COVID and Imposes Moratorium [Read Order]](https://images.taxscan.in/h-upload/2025/10/21/500x300_2098825-section-7-ibc-petition-nclt-pre-covid-taxscan.webp "Section 7 IBC Petition for Rs. 6.49 Cr Admitted: NCLT Rejects Section 10A Bar as Default Occurred Pre-COVID and Imposes Moratorium [Read Order]")
Post-Reservation Application to Deposit Rs. 15.62 Crores Under Rule 11 Not Maintainable: NCLAT Dismisses Appeal [Read Order]
The Delhi bench of the National Company Law Appellate Tribunal (NCLAT) in a recent case held that a post-reservation application to deposit Rs. 15.62 Crores under Rule 11 is not maintainable.The...
![Post-Reservation Application to Deposit Rs. 15.62 Crores Under Rule 11 Not Maintainable: NCLAT Dismisses Appeal [Read Order]](https://images.taxscan.in/h-upload/2025/10/21/500x300_2098817-appeal-taxscan.webp "Post-Reservation Application to Deposit Rs. 15.62 Crores Under Rule 11 Not Maintainable: NCLAT Dismisses Appeal [Read Order]")
![ITAT upholds ₹7.66 Cr Business Loss from NSEL Suspension as Bad Debt u/s 36(1)(vii) [Read Order]](https://images.taxscan.in/h-upload/2025/10/19/500x300_2097938-itat-business-loss-nsel-us-361vii-taxscan.webp "ITAT upholds ₹7.66 Cr Business Loss from NSEL Suspension as Bad Debt u/s 36(1)(vii) [Read Order]")
![Share Premium from Earlier Year Not Taxable: ITAT Deletes ₹6.40 Lakh Addition u/s 68 [Read Order]](https://images.taxscan.in/h-upload/2025/10/18/500x300_2097801-share-premium-itat-taxscan.webp "Share Premium from Earlier Year Not Taxable: ITAT Deletes ₹6.40 Lakh Addition u/s 68 [Read Order]")
Donation Deduction Issue Rendered Academic: ITAT declines to Examine Claim u/s 35(1)(ii) After Invalidating Reopening [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) held that there was no need for adjudication on the issue of deduction claimed for donations made to an approved scientific research...
![Donation Deduction Issue Rendered Academic: ITAT declines to Examine Claim u/s 35(1)(ii) After Invalidating Reopening [Read Order]](https://images.taxscan.in/h-upload/2025/10/18/500x300_2097798-donation-deduction-itat-taxscan.webp "Donation Deduction Issue Rendered Academic: ITAT declines to Examine Claim u/s 35(1)(ii) After Invalidating Reopening [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 documentary evidence showed that the software exports...
![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]")