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Sandhra Suresh
![Mechanical and Composite Approval u/s 153D amounts to Non-Compliance: ITAT quashes Search Assessments u/s 153A [Read Order] Mechanical and Composite Approval u/s 153D amounts to Non-Compliance: ITAT quashes Search Assessments u/s 153A [Read Order]](https://images.taxscan.in/h-upload/2025/10/06/500x300_2094434-itat-quashes-taxscan.webp)
Mechanical and Composite Approval u/s 153D amounts to Non-Compliance: ITAT quashes Search Assessments u/s 153A [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal quashed search assessments under Section 153A, as there was non-compliance with the mandatory...
Relief to Contractor: ITAT Deletes ₹12.44 Lakh Income Tax Addition u/s 68 on Cash Deposits, Recognises Receipts as Business Income from Construction Contracts [Read Order]
The Ahmedabad bench of Income Tax Appellate Tribunal ( ITAT ) set aside ₹12.44 Lakh addition under Section 68 and upheld the construction contract receipts and usage. The assessee Jitudan...
Denial of Registration u/s 80G: ITAT remands Matter to CIT(E) for Fresh Adjudication on Misinterpretation of Trust Objects and 5% Limit u/s 80G(5B) [Read Order]
The Ahmedabad bench of Income Tax Appellate Tribunal (ITAT) has set aside the denial of 80G registration, remanding the matter to the CIT(E) for fresh adjudication. The trust’s objects were ...
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 disallowing the exemption claimed under Section ...
Undisclosed Jewellery & Diary Expenses: ITAT Sets Aside Additions, Holds Family Inheritance and Household Withdrawals Sufficient to Explain Sources [Read Order]
The Jaipur bench of the Income Tax Appellate Tribunal (ITAT) had set aside Income Tax additions of ₹41.48L under Section 69A and diary additions under section 69C and upheld the family source...
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]
The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) held that the ESOP allowance by the AO is not erroneous and the CSR deduction under Section 80G is beyond the revisionary powers of the...
₹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]
The Jaipurbench of Income Tax Appellate Tribunal (ITAT) held that when the cash sales were duly recorded in the books of account, they could not be treated as unexplained under Section 68 and...
SHIS, FPS Incentives and Carbon Credit Receipts held Capital in Nature, Excludable from Book Profit u/s 115JB: ITAT [Read Order]
The Kolkata Bench of Income Tax Appellate Tribunal (ITAT) held that the SHIS, FPS incentives and carbon credit receipts are Capital in Nature and can be excluded from Book Profit under Section 115JB...


![Income from House Property: ITAT Admits Additional Evidence, Remits Interest Deduction Claim to AO [Read Order] Income from House Property: ITAT Admits Additional Evidence, Remits Interest Deduction Claim to AO [Read Order]](https://images.taxscan.in/h-upload/2025/10/06/250x150_2094426-house-property-itat-taxscan.webp)
![Invalid Reopening on Old Loan Balances: ITAT quashes Reopening Based on Balance Sheet Suspicion and Pre-Commencement Loans [Read Order] Invalid Reopening on Old Loan Balances: ITAT quashes Reopening Based on Balance Sheet Suspicion and Pre-Commencement Loans [Read Order]](https://images.taxscan.in/h-upload/2025/10/06/250x150_2094261-old-loan-itat-quashes-taxscan.webp)
![₹22.01L Cash Deposits from Agricultural Land Sale: ITAT Restores Matter to AO on Ignored Affidavits and Sale Deeds [Read Order] ₹22.01L Cash Deposits from Agricultural Land Sale: ITAT Restores Matter to AO on Ignored Affidavits and Sale Deeds [Read Order]](https://images.taxscan.in/h-upload/2025/10/06/250x150_2094253-cash-deposits-agricultural-land-sale-itat-taxscan.webp)

![Relief to Contractor: ITAT Deletes ₹12.44 Lakh Income Tax Addition u/s 68 on Cash Deposits, Recognises Receipts as Business Income from Construction Contracts [Read Order] Relief to Contractor: ITAT Deletes ₹12.44 Lakh Income Tax Addition u/s 68 on Cash Deposits, Recognises Receipts as Business Income from Construction Contracts [Read Order]](https://images.taxscan.in/h-upload/2025/10/05/500x300_2094011-relieftocontractor-itat-incometaxaddition-cashdeposits-receipts-businessincome-constructioncontracts-taxscanoptimized150.webp)
![Denial of Registration u/s 80G: ITAT remands Matter to CIT(E) for Fresh Adjudication on Misinterpretation of Trust Objects and 5% Limit u/s 80G(5B) [Read Order] Denial of Registration u/s 80G: ITAT remands Matter to CIT(E) for Fresh Adjudication on Misinterpretation of Trust Objects and 5% Limit u/s 80G(5B) [Read Order]](https://images.taxscan.in/h-upload/2025/10/05/500x300_2094024-denial-of-registration-itat-fresh-adjudication-misinterpretation-trust-objects-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]](https://images.taxscan.in/h-upload/2025/10/05/500x300_2094013-entire-receipts-trust-taxed-solely-filing-of-wrong-itr-itat-taxscan.webp)
![Undisclosed Jewellery & Diary Expenses: ITAT Sets Aside Additions, Holds Family Inheritance and Household Withdrawals Sufficient to Explain Sources [Read Order] 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/2025/10/04/500x300_2093856-itat-jewellery-diary-expense-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] 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/2025/10/03/500x300_2093404-esop-expenditure-esop-expenditure-itat-deduction-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] ₹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/2025/10/03/500x300_2093437-cash-deposits-itat-income-tax-taxscan.webp)
![SHIS, FPS Incentives and Carbon Credit Receipts held Capital in Nature, Excludable from Book Profit u/s 115JB: ITAT [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/2025/10/01/500x300_2093026-crabon-credit-reciepts-taxscan.webp)