Shreya Khandkar
![Political Party Denied Section 13A Exemption for Non-Compliance: ITAT Directs Income Taxable at 6% Commission Rate [Read Order]](https://images.taxscan.in/h-upload/2025/12/26/500x300_2115103-2088420-income-tax-taxscan.webp "Political Party Denied Section 13A Exemption for Non-Compliance: ITAT Directs Income Taxable at 6% Commission Rate [Read Order]")
Political Party Denied Section 13A Exemption for Non-Compliance: ITAT Directs Income Taxable at 6% Commission Rate [Read Order]
The New Delhi Bench of Income Tax Appellate Tribunal (ITAT) denied Section 13A exemption to a political party for persistent statutory...
![Search Assessment Invalid Without Incriminating Evidence: ITAT Quashes Section 153A Additions [Read Order]](https://images.taxscan.in/h-upload/2025/12/27/250x150_2115187-search-assessment-invalid-without-incriminating-evidence-itat-quashes-section-153a-additions-taxscan.webp "Search Assessment Invalid Without Incriminating Evidence: ITAT Quashes Section 153A Additions [Read Order]")
![Wrong Section Code Cannot Justify Rejection of S. 12A Registration: ITAT Remands Matter and Condones 18-Day Delay [Read Order]](https://images.taxscan.in/h-upload/2025/12/25/250x150_2114826-itat-remands-matter-condones-18-day-delay-taxscan.jfif "Wrong Section Code Cannot Justify Rejection of S. 12A Registration: ITAT Remands Matter and Condones 18-Day Delay [Read Order]")
![Company Entitled to TDS Credit Even When Corresponding Income Taxed Elsewhere: ITAT Allows Rs. 3.41 Lakh TDS Credit [Read Order]](https://images.taxscan.in/h-upload/2025/12/25/250x150_2114825-company-entitled-to-tds-credit-even-when-corresponding-income-taxed-elsewhere-itat-allows.webp "Company Entitled to TDS Credit Even When Corresponding Income Taxed Elsewhere: ITAT Allows Rs. 3.41 Lakh TDS Credit [Read Order]")
![Date of Default Not Mandatory in Invoice-Based Demand Notice: NCLAT Sets Aside Section 9 Rejection [Read Order]](https://images.taxscan.in/h-upload/2025/12/15/250x150_2112278-date-default-not-mandatory-invoice-based-demand-notice-nclat-sets-aside-section-9-rejection-taxscan.webp "Date of Default Not Mandatory in Invoice-Based Demand Notice: NCLAT Sets Aside Section 9 Rejection [Read Order]")
EDC Payment TDS Dispute: ITAT Sets Aside TDS Default Order, Directs Fresh Inquiry regarding Income Tax Return Filings [Read Order]
The New Delhi Bench of Income Tax Appellate Tribunal (ITAT) set aside an ex-parte order holding the assessee in default under Section 201(1) of the Income Tax Act, 1961 for non-deduction of TDS on...
![EDC Payment TDS Dispute: ITAT Sets Aside TDS Default Order, Directs Fresh Inquiry regarding Income Tax Return Filings [Read Order]](https://images.taxscan.in/h-upload/2025/12/24/500x300_2114488-edc-payment-tds-dispute-itat-sets-aside-tds-default-order-directs-fresh-inquiry-regarding-income-tax-return-filings-taxscan.webp "EDC Payment TDS Dispute: ITAT Sets Aside TDS Default Order, Directs Fresh Inquiry regarding Income Tax Return Filings [Read Order]")
Books of Account must be Rejected u/s 145(3) before Unexplained Cash Additions: ITAT Deletes ₹64 Lakh Addition [Read Order]
The New Delhi Bench of Income Tax Appellate Tribunal (ITAT) held that the Assessing Officer cannot treat cash deposits as unexplained income without first rejecting the books of account under Section...
![Books of Account must be Rejected u/s 145(3) before Unexplained Cash Additions: ITAT Deletes ₹64 Lakh Addition [Read Order]](https://images.taxscan.in/h-upload/2025/12/24/500x300_2114512-tribunal-deleted-64-lakh-addition-since-accepted-books-failed-follow-mandatory-procedure-addition-consequential-penalty-under-taxscan.webp "Books of Account must be Rejected u/s 145(3) before Unexplained Cash Additions: ITAT Deletes ₹64 Lakh Addition [Read Order]")
NCLT to Reconsider Rs. 92 Lakh Penalty Imposed for Non-Holding of AGMs Due to Directorial Deadlock: NCLAT [Read Order]
The Principal Bench of National Company Law Appellate Tribunal (NCLAT), New Delhi, remanded the matter to NCLT Mumbai to reconsider the ₹92 lakh penalty imposed for non-holding of AGMs from 2016 to ...
CVD on Castings Imported for Wind Electricity Generators: CESTAT Directs Fresh Valuation, Appeals Against Provisional Assessment Valid [Read Order]
The Chennai Bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) held that Countervailing Duty (CVD) is leviable on castings imported as parts of sub-assemblies or components of ...
![CVD on Castings Imported for Wind Electricity Generators: CESTAT Directs Fresh Valuation, Appeals Against Provisional Assessment Valid [Read Order]](https://images.taxscan.in/h-upload/2025/12/19/500x300_2113297-cvd-cestat-taxscan.jfif "CVD on Castings Imported for Wind Electricity Generators: CESTAT Directs Fresh Valuation, Appeals Against Provisional Assessment Valid [Read Order]")
Deductions Under Income Tax: Computation Methods, Regime Comparison, and Procedural Changes in New Income Tax Act [Old vs New Income Tax]
The Indian income tax framework has undergone significant transformations, particularly with the introduction of an optional new tax regime, fundamentally altering how taxpayers approach their...
![Deductions Under Income Tax: Computation Methods, Regime Comparison, and Procedural Changes in New Income Tax Act [Old vs New Income Tax]](https://images.taxscan.in/h-upload/2025/12/22/500x300_2113902-income-tax-act-taxscan.jfif "Deductions Under Income Tax: Computation Methods, Regime Comparison, and Procedural Changes in New Income Tax Act [Old vs New Income Tax]")
Dept Fails to Re-test Samples Examined by Govt Valuer: CESTAT Quashes Penalties for Lack of Evidence in Precious Stones Over-Invoicing [Read Order]
The Kolkata Bench ofCustoms, Excise & Service Tax Appellate Tribunal (CESTAT) set aside penalties imposed on a government-approved valuer in an alleged precious stones over-invoicing case, in...
![Dept Fails to Re-test Samples Examined by Govt Valuer: CESTAT Quashes Penalties for Lack of Evidence in Precious Stones Over-Invoicing [Read Order]](https://images.taxscan.in/h-upload/2025/12/15/500x300_2112305-dept-fails-re-test-samples-examined-govt-valuer-cestat-quashes-penalties-lack-evidence-precious-stones-over-invoicing.webp "Dept Fails to Re-test Samples Examined by Govt Valuer: CESTAT Quashes Penalties for Lack of Evidence in Precious Stones Over-Invoicing [Read Order]")
