Sandhra Suresh
![ITAT Deletes Penalties u/s 271(1)(c) for Four Years Citing Vague and Defective IT Notice [Read Order]](https://images.taxscan.in/h-upload/2025/11/06/500x300_2102754-incometax-notice-taxscan.webp "ITAT Deletes Penalties u/s 271(1)(c) for Four Years Citing Vague and Defective IT Notice [Read Order]")
ITAT Deletes Penalties u/s 271(1)(c) for Four Years Citing Vague and Defective IT Notice [Read Order]
In a recent case, the Income Tax Appellate Tribunal (ITAT), Delhi, has quashed penalties imposed on the assessee under Section 271(1)(c) of the...
![Intra-Group Services Not Stewardship: ITAT Deletes ₹28.74 Cr TP Adjustment for Corteva Agriscience [Read Order]](https://images.taxscan.in/h-upload/2025/11/06/250x150_2102750-intra-group-services-stewardship-itat-corteva-agriscience-taxscan-.webp "Intra-Group Services Not Stewardship: ITAT Deletes ₹28.74 Cr TP Adjustment for Corteva Agriscience [Read Order]")
![Delayed EPF/ESIC Payments Not Deductible: ITAT Upholds Rs 12.91 Lakh Disallowance u/s 36(1)(va) r.w.s 43B [Read Order]](https://images.taxscan.in/h-upload/2025/11/06/250x150_2102735-epf-esic-epf-esic-payments-itat-disallowance-delayed-epf-esic-payments-taxscan.webp "Delayed EPF/ESIC Payments Not Deductible: ITAT Upholds Rs 12.91 Lakh Disallowance u/s 36(1)(va) r.w.s 43B [Read Order]")
![Resolution Plan Lacks Feasibility, Viability and IBC Compliance: NCLT Rejects CoC’s ₹1.5 Cr Resolution Plan, Orders Liquidation u/s 33(1)(b) [Read Order]](https://images.taxscan.in/h-upload/2025/11/06/250x150_2102842-resolution-plan-lacks-feasibility-viability-ibc-compliance-nclt-resolution-plan-orders-taxscan.webp "Resolution Plan Lacks Feasibility, Viability and IBC Compliance: NCLT Rejects CoC’s ₹1.5 Cr Resolution Plan, Orders Liquidation u/s 33(1)(b) [Read Order]")
![IBC’s Time-Bound Framework Bars Relief: NCLAT Refuses to Condone 389-Day Appeal Refiling Delay [Read Order]](https://images.taxscan.in/h-upload/2025/11/06/250x150_2102823-ibcs-time-bound-framework-bars-relief-nclat-condone-389-day-appeal-refiling-delay-taxscan.webp "IBC’s Time-Bound Framework Bars Relief: NCLAT Refuses to Condone 389-Day Appeal Refiling Delay [Read Order]")
Time-Barred and Vague Satisfaction Note: ITAT Quashes Assessments Beyond Six-Year Limit u/s 153C [Read Order]
In a consolidated ruling covering multiple assessment years, the Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has invalidated reassessments initiated under Section 153C of the Income Tax...
![Time-Barred and Vague Satisfaction Note: ITAT Quashes Assessments Beyond Six-Year Limit u/s 153C [Read Order]](https://images.taxscan.in/h-upload/2025/11/06/500x300_2102757-vague-satisfaction-note-itat-itat-quashes-itat-quashes-assessments-taxscan.webp "Time-Barred and Vague Satisfaction Note: ITAT Quashes Assessments Beyond Six-Year Limit u/s 153C [Read Order]")
S. 68 Applies to Cash Credits in Books Even under Presumptive Tax: ITAT Deletes Ad Hoc Profit Addition [Read Order]
In a detailed ruling clarifying the interaction between presumptive taxation and unexplained cash credit provisions, the Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that...
![S. 68 Applies to Cash Credits in Books Even under Presumptive Tax: ITAT Deletes Ad Hoc Profit Addition [Read Order]](https://images.taxscan.in/h-upload/2025/11/06/500x300_2102778-cash-credits-in-books-presumptive-tax-itat-taxscan.webp "S. 68 Applies to Cash Credits in Books Even under Presumptive Tax: ITAT Deletes Ad Hoc Profit Addition [Read Order]")
NCLAT Stays CCI’s Five-Year Ban on WhatsApp–Meta Data Use for Ads, Orders Partial Penalty Deposit [Read Order]
The Principal Bench of the National Company Law Appellate Tribunal (NCLAT), New Delhi, has granted partial interim relief to WhatsApp LLC and its parent company, Meta Platforms Inc., against a...
![NCLAT Stays CCI’s Five-Year Ban on WhatsApp–Meta Data Use for Ads, Orders Partial Penalty Deposit [Read Order]](https://images.taxscan.in/h-upload/2025/11/06/500x300_2102670-whataapp-meta-taxscan.webp "NCLAT Stays CCI’s Five-Year Ban on WhatsApp–Meta Data Use for Ads, Orders Partial Penalty Deposit [Read Order]")
Incomplete Verification of Merger-Linked Research and Development Spending: ITAT Directs Fresh Examination of Eligibility [Read Order]
The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) directed a fresh examination of the appellant's research and development (R&D) deductions claimed under Section 35(2AB) of the...
![Incomplete Verification of Merger-Linked Research and Development Spending: ITAT Directs Fresh Examination of Eligibility [Read Order]](https://images.taxscan.in/h-upload/2025/11/04/500x300_2102344-merger-linked-research-development-spending-itat-taxscan.webp "Incomplete Verification of Merger-Linked Research and Development Spending: ITAT Directs Fresh Examination of Eligibility [Read Order]")
Absence of Proof on Interest-Free Funding for Exempt Investments: ITAT Remands Matter for Verification [Read Order]
The Ahmedabad bench of Income Tax Appellate Tribunal (ITAT) directed a fresh verification of the disallowance made under Section 14A read with Rule 8D, after finding that the assessee had not...
![Absence of Proof on Interest-Free Funding for Exempt Investments: ITAT Remands Matter for Verification [Read Order]](https://images.taxscan.in/h-upload/2025/11/05/500x300_2102495-verification-investment-taxscan.webp "Absence of Proof on Interest-Free Funding for Exempt Investments: ITAT Remands Matter for Verification [Read Order]")
Possible Double Disallowance of Bonus and Interest u/s 43B: ITAT Remands for Verification to Prevent Duplication [Read Order]
The Ahmedabad bench of Income Tax Appellate Tribunal (ITAT) has directed verification of potential duplication in the disallowance of unpaid bonus and interest under Section 43B of the Income Tax...
![Possible Double Disallowance of Bonus and Interest u/s 43B: ITAT Remands for Verification to Prevent Duplication [Read Order]](https://images.taxscan.in/h-upload/2025/11/04/500x300_2102335-disallowance-bonus-and-interest-itat-verification-to-prevent-duplication-taxscan.webp "Possible Double Disallowance of Bonus and Interest u/s 43B: ITAT Remands for Verification to Prevent Duplication [Read Order]")
Commission for Overseas Services Rendered Abroad: ITAT Deletes Disallowance for Non-Deduction of TDS [Read Order]
The Ahmedabad Income Tax Appellate Tribunal (ITAT) has held that commission paid to non-resident agents for services rendered entirely outside India does not attract tax deduction at source (TDS)...
![Commission for Overseas Services Rendered Abroad: ITAT Deletes Disallowance for Non-Deduction of TDS [Read Order]](https://images.taxscan.in/h-upload/2025/11/04/500x300_2102323-services-rendered-abroad-itat-disallowance-non-deduction-tds-taxscan.webp "Commission for Overseas Services Rendered Abroad: ITAT Deletes Disallowance for Non-Deduction of TDS [Read Order]")