Sandhra Suresh
![Entire Receipts of Trust cannot be Taxed Solely on Filing of Wrong ITR: ITAT directs to Delete Additions [Read Order]](https://images.taxscan.in/h-upload/2025/10/05/500x300_2094013-entire-receipts-trust-taxed-solely-filing-of-wrong-itr-itat-taxscan.webp "Entire Receipts of Trust cannot be Taxed Solely on Filing of Wrong ITR: ITAT directs to Delete Additions [Read Order]")
Entire Receipts of Trust cannot be Taxed Solely on Filing of Wrong ITR: ITAT directs to Delete Additions [Read Order]
In the case of the assessee Society for Creation of Opportunities through Proficiency in English, the AO raised a tax demand of ₹6,51,13,960/- by...
![Undisclosed Jewellery & Diary Expenses: ITAT Sets Aside Additions, Holds Family Inheritance and Household Withdrawals Sufficient to Explain Sources [Read Order]](https://images.taxscan.in/h-upload/2025/10/04/250x150_2093856-itat-jewellery-diary-expense-taxscan.webp "Undisclosed Jewellery & Diary Expenses: ITAT Sets Aside Additions, Holds Family Inheritance and Household Withdrawals Sufficient to Explain Sources [Read Order]")
![ESOP Allowance by AO Not Erroneous, CSR Deduction u/s 80G not Subject to PCIT Revision: ITAT rules in Favour of Booking.com [Read Order]](https://images.taxscan.in/h-upload/2025/10/03/250x150_2093404-esop-expenditure-esop-expenditure-itat-deduction-taxscan.webp "ESOP Allowance by AO Not Erroneous, CSR Deduction u/s 80G not Subject to PCIT Revision: ITAT rules in Favour of Booking.com [Read Order]")
![₹1.30 Cr Cash Deposits Not ‘Unexplained’ u/s 68: ITAT Relies on Books of Account to Reject Survey-Based Income Tax Addition [Read Order]](https://images.taxscan.in/h-upload/2025/10/03/250x150_2093437-cash-deposits-itat-income-tax-taxscan.webp "₹1.30 Cr Cash Deposits Not ‘Unexplained’ u/s 68: ITAT Relies on Books of Account to Reject Survey-Based Income Tax Addition [Read Order]")
![SHIS, FPS Incentives and Carbon Credit Receipts held Capital in Nature, Excludable from Book Profit u/s 115JB: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/01/250x150_2093026-crabon-credit-reciepts-taxscan.webp "SHIS, FPS Incentives and Carbon Credit Receipts held Capital in Nature, Excludable from Book Profit u/s 115JB: ITAT [Read Order]")
![Fully Verifiable Business Transactions: ITAT quashes Higher Income Tax Imposition u/s 115BBE [Read Order]](https://images.taxscan.in/h-upload/2025/10/03/500x300_2093407-income-tax-imposition-taxscan.webp "Fully Verifiable Business Transactions: ITAT quashes Higher Income Tax Imposition u/s 115BBE [Read Order]")
ITAT rejects Assessee’s Claim of Lawyer’s Negligence, refuses to Condone 3-Year Delay in filing Income Tax Appeal [Read Order]
The Bangalore bench of Income Tax Appellate Tribunal (ITAT) rejected the assessee's claim of lawyers' negligence and refused to condone a delay of 1265 days in filing the income tax appeal. ...
![ITAT rejects Assessee’s Claim of Lawyer’s Negligence, refuses to Condone 3-Year Delay in filing Income Tax Appeal [Read Order]](https://images.taxscan.in/h-upload/2025/10/03/500x300_2093414-2090470-itat-chandigarh-income-tax-filing-income-tax-appeal-taxscan.webp "ITAT rejects Assessee’s Claim of Lawyer’s Negligence, refuses to Condone 3-Year Delay in filing Income Tax Appeal [Read Order]")
₹40.8 Lakh Property Investment from Agricultural Savings, No Unexplained Income: ITAT orders Fresh Adjudication, Imposes Rs. 5k cost on Farmer [Read Order]
The Ahmedabad bench of the Income Tax Appellate Tribunal (ITAT) remanded the unexplained investment under Section 69 for fresh adjudication, as the farmer-assessee claimed that the investment...
![₹40.8 Lakh Property Investment from Agricultural Savings, No Unexplained Income: ITAT orders Fresh Adjudication, Imposes Rs. 5k cost on Farmer [Read Order]](https://images.taxscan.in/h-upload/2025/10/03/500x300_2093501-itat-income-tax-assessment-of-unexplained-income-unexplained-income-case-taxscan.webp "₹40.8 Lakh Property Investment from Agricultural Savings, No Unexplained Income: ITAT orders Fresh Adjudication, Imposes Rs. 5k cost on Farmer [Read Order]")
Penalty Paid to Third Parties for Breach of Contract Not Hit by Explanation u/s 37(1): ITAT Deletes ₹34.71 Lakh Disallowance [Read Order]
The Kolkata bench of Income Tax Appellate Tribunal (ITAT) held that the penalty paid to third parties for breach of contract does not come under the explanation of Sec 37(1). ITAT deleted the...
![Penalty Paid to Third Parties for Breach of Contract Not Hit by Explanation u/s 37(1): ITAT Deletes ₹34.71 Lakh Disallowance [Read Order]](https://images.taxscan.in/h-upload/2025/10/01/500x300_2093008-2061821-penalty-hc-taxscan.webp "Penalty Paid to Third Parties for Breach of Contract Not Hit by Explanation u/s 37(1): ITAT Deletes ₹34.71 Lakh Disallowance [Read Order]")
AO Erred in Disallowing ₹1.89 Cr Penalty & Other Expenses: ITAT remands ₹73.26 Lakh UIL Penny-Stock Loss for Fresh Examination [Read Order]
The Kolkata bench of Income Tax Appellate Tribunal ( ITAT ) held that the AO erred in disallowing ₹1.89 Cr penalty and other expenses. The bench remanded ₹73.26 Lakh UIL penny-stock loss for fresh...
![AO Erred in Disallowing ₹1.89 Cr Penalty & Other Expenses: ITAT remands ₹73.26 Lakh UIL Penny-Stock Loss for Fresh Examination [Read Order]](https://images.taxscan.in/h-upload/2025/10/01/500x300_2093002-ao-penalty-itat-uil-penny-stock-taxscan.webp "AO Erred in Disallowing ₹1.89 Cr Penalty & Other Expenses: ITAT remands ₹73.26 Lakh UIL Penny-Stock Loss for Fresh Examination [Read Order]")
Advance Tax Liability arises Only with Taxable Income, Not Otherwise: ITAT remands Matter to CIT(A) [Read Order]
The Agra bench of Income Tax Appellate Tribunal (ITAT) remanded the matter to CIT(A) based on the ruling that liability under Section 249(4)(b) depends on the assessee’s own Income, not assessed...
![Advance Tax Liability arises Only with Taxable Income, Not Otherwise: ITAT remands Matter to CIT(A) [Read Order]](https://images.taxscan.in/h-upload/2025/10/01/500x300_2092948-advance-tax-liability-taxscan.webp "Advance Tax Liability arises Only with Taxable Income, Not Otherwise: ITAT remands Matter to CIT(A) [Read Order]")
Interest on Enhanced Compensation forms Part of Compensation, Exempted from Income Tax u/s 10(37) and RFCTLARR Act: ITAT [Read Order]
The Chennai bench of the Income Tax Appellate Tribunal (ITAT) ruled that interest on enhanced compensation can be considered as part of compensation. The tribunal held that those interests...
![Interest on Enhanced Compensation forms Part of Compensation, Exempted from Income Tax u/s 10(37) and RFCTLARR Act: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/09/30/500x300_2092816-compensation-forms-income-tax-rfctlarr-act-itat-taxscan.webp "Interest on Enhanced Compensation forms Part of Compensation, Exempted from Income Tax u/s 10(37) and RFCTLARR Act: ITAT [Read Order]")