Sandhra Suresh
![71-Year-Old Senior Citizen Not Tech Savvy to Check E-mails and Income Tax Portal: ITAT grants Final Opportunity to Contest S. 69A Addition [Read Order]](https://images.taxscan.in/h-upload/2025/11/11/500x300_2103982-incometax-portal-taxscan.webp "71-Year-Old Senior Citizen Not Tech Savvy to Check E-mails and Income Tax Portal: ITAT grants Final Opportunity to Contest S. 69A Addition [Read Order]")
71-Year-Old Senior Citizen Not Tech Savvy to Check E-mails and Income Tax Portal: ITAT grants Final Opportunity to Contest S. 69A Addition [Read Order]
The Bengaluru Bench of the Income Tax Appellate Tribunal (ITAT) granted a final opportunity to a 71-year-old senior citizen who was unable to check...
![Tissue Culture Cannot Be Isolated from Nursery Activity: ITAT Treats Entire Nursery Receipts as Agricultural Income Exempt u/s 10(1) [Read Order]](https://images.taxscan.in/h-upload/2025/11/11/250x150_2103973-agricultral-income-taxscan.webp "Tissue Culture Cannot Be Isolated from Nursery Activity: ITAT Treats Entire Nursery Receipts as Agricultural Income Exempt u/s 10(1) [Read Order]")
![GST Rate Cut on Restaurant Services Ignored Since 2017: GSTAT Orders Subway Franchisee to Deposit ₹5.45 Lakh in CWF [Read Order]](https://images.taxscan.in/h-upload/2025/11/10/250x150_2103899-gst-rate-gst-rate-cut-restaurant-services-gstat-gstat-orders-taxscan.webp "GST Rate Cut on Restaurant Services Ignored Since 2017: GSTAT Orders Subway Franchisee to Deposit ₹5.45 Lakh in CWF [Read Order]")
![Belated Expression of Interest No Material Irregularity in CIRP: NCLAT Sets Aside NCLT Order, Restores CoC-Approved Resolution Plan [Read Order]](https://images.taxscan.in/h-upload/2025/11/06/250x150_2102860-cirp-nclt-order-nclat-resolution-plan-taxscan.webp "Belated Expression of Interest No Material Irregularity in CIRP: NCLAT Sets Aside NCLT Order, Restores CoC-Approved Resolution Plan [Read Order]")
No Genuine Pre-existing Dispute Shown Over ₹18.56 Crore Operational Debt: NCLT Orders Insolvency Proceedings u/s 9 of IBC [Read Order]
The National Company Law Tribunal, Cuttack Bench, admitted an operational creditor’s insolvency plea against Geosphere Industries Pvt. Ltd. after holding that there existed no genuine pre-existing...
![No Genuine Pre-existing Dispute Shown Over ₹18.56 Crore Operational Debt: NCLT Orders Insolvency Proceedings u/s 9 of IBC [Read Order]](https://images.taxscan.in/h-upload/2025/11/06/500x300_2102850-pre-existing-dispute-operational-debt-nclt-insolvency-proceedings-taxscan-.webp "No Genuine Pre-existing Dispute Shown Over ₹18.56 Crore Operational Debt: NCLT Orders Insolvency Proceedings u/s 9 of IBC [Read Order]")
Fiduciary Bar on Minutes and Voting Record Disclosure: IBBI Declines RTI Appeal seeking CoC Voting Results [Read Order]
In a recent ruling under the Right to Information Act, the Insolvencyand Bankruptcy Board of India (IBBI) has dismissed an appeal seeking disclosure of Committee of Creditors’ (CoC) voting results in...
![Fiduciary Bar on Minutes and Voting Record Disclosure: IBBI Declines RTI Appeal seeking CoC Voting Results [Read Order]](https://images.taxscan.in/h-upload/2025/11/06/500x300_2102838-fiduciary-bar-voting-record-disclosure-ibbi-declines-rti-appeal-coc-voting-results-txn.webp "Fiduciary Bar on Minutes and Voting Record Disclosure: IBBI Declines RTI Appeal seeking CoC Voting Results [Read Order]")
No Incriminating Material: ITAT Quashes Search Assessments over Mechanical 153D Approval, Deletes Additions u/s 153A [Read Order]
In a significant ruling reinforcing procedural safeguards in search assessments, the Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has quashed the assessments framed against the assessee...
![No Incriminating Material: ITAT Quashes Search Assessments over Mechanical 153D Approval, Deletes Additions u/s 153A [Read Order]](https://images.taxscan.in/h-upload/2025/11/06/500x300_2102800-incriminating-material-itat-itat-quashes-mechanical-153d-approval-taxscan.webp "No Incriminating Material: ITAT Quashes Search Assessments over Mechanical 153D Approval, Deletes Additions u/s 153A [Read Order]")
Presumption u/s 292C of Income Tax is Rebuttable and Not Conclusive: ITAT Deletes ₹18 Lakh Addition [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (“ITAT”) has held that the presumption under Section 292C of the Income-tax Act, 1961, regarding ownership and truth of documents found during ...
![Presumption u/s 292C of Income Tax is Rebuttable and Not Conclusive: ITAT Deletes ₹18 Lakh Addition [Read Order]](https://images.taxscan.in/h-upload/2025/11/06/500x300_2102771-incometax-addition-taxscan.webp "Presumption u/s 292C of Income Tax is Rebuttable and Not Conclusive: ITAT Deletes ₹18 Lakh Addition [Read Order]")
![Prior Year Share Receipts Not Taxable in Current Year: ITAT upholds Investor Credibility [Read Order]](https://images.taxscan.in/h-upload/2025/11/06/500x300_2102762-itat-delhi-itat-upholds-prior-year-share-receipts-taxscan.webp "Prior Year Share Receipts Not Taxable in Current Year: ITAT upholds Investor Credibility [Read Order]")
Unilateral Credit Note and Ledger Write-off Not Proof of Debt Discharge: NCLT Initiates CIRP u/s 9 of IBC [Read Order]
The National Company Law Tribunal (NCLT), Cuttack Bench, in a recent case, rejected the petitioner’s defence that an operational debt of ₹18.56 crore stood settled through a unilateral credit note...
![Unilateral Credit Note and Ledger Write-off Not Proof of Debt Discharge: NCLT Initiates CIRP u/s 9 of IBC [Read Order]](https://images.taxscan.in/h-upload/2025/11/07/500x300_2102933-ibc-cirp-taxscan.webp "Unilateral Credit Note and Ledger Write-off Not Proof of Debt Discharge: NCLT Initiates CIRP u/s 9 of IBC [Read Order]")