![Relief to Malayalam Movie Artists Association AMMA: Kerala HC rules Income Tax Appellate Authority simply Extracted Findings of Assessing Authority [Read Order]](https://images.taxscan.in/h-upload/2025/11/07/500x300_2103054-kerala-high-court-relief-to-malayalam-movie-artists-association-amma-taxscan.webp "Relief to Malayalam Movie Artists Association AMMA: Kerala HC rules Income Tax Appellate Authority simply Extracted Findings of Assessing Authority [Read Order]")
Relief to Malayalam Movie Artists Association AMMA: Kerala HC rules Income Tax Appellate Authority simply Extracted Findings of Assessing Authority [Read Order]
In a significant relief to the Association of Malayalam Movie Artists (AMMA), the Kerala High Court held that the Income Tax Appellate Authority...
![Belated Return Not a Bar on Carry Forward of Depreciation: ITAT Confirms Rs. 2.38 Crore as Unabsorbed Depreciation [Read Order]](https://images.taxscan.in/h-upload/2025/09/11/250x150_2085607-itat-ahmedabad-depreciation-itat-confirms-taxscan.webp "Belated Return Not a Bar on Carry Forward of Depreciation: ITAT Confirms Rs. 2.38 Crore as Unabsorbed Depreciation [Read Order]")
![ITAT Upholds Deletion of Bogus LTCG Addition, Rules No Evidence of Tax Evasion in Share Transactions [Read Order]](https://images.taxscan.in/h-upload/2025/07/10/250x150_2062323-bogus-ltcg-itat-upholds-tax-evasion-taxscn.webp "ITAT Upholds Deletion of Bogus LTCG Addition, Rules No Evidence of Tax Evasion in Share Transactions [Read Order]")
![CPC cannot continue to Rectify and Re-rectify intimation u/s 143(1)(a) of Income Tax Act Repeatedly: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/CPC-CPC-cannot-continue-to-Rectify-Rectify-and-Re-rectify-intimation-taxscan.jpg "CPC cannot continue to Rectify and Re-rectify intimation u/s 143(1)(a) of Income Tax Act Repeatedly: Delhi HC [Read Order]")
Limitation Starts from Date of Seizure, Not Search: Madras High Court Upholds S. 153C Income Tax Notice as Valid [Read Order]
The Madras High Court has held that the limitation period for issuing notices under section 153C to a third party commences from the date when materials are seized or requisitioned, not from the date...
![Limitation Starts from Date of Seizure, Not Search: Madras High Court Upholds S. 153C Income Tax Notice as Valid [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Income-Tax-Notice-madras-high-court-taxscan.jpg "Limitation Starts from Date of Seizure, Not Search: Madras High Court Upholds S. 153C Income Tax Notice as Valid [Read Order]")
Income Tax Dept Admits Bonafide Error in Denying Requested Video Conference Hearing: Bombay HC remands for fresh Assessment [Read Order]
The Bombay High Court has set aside an assessment order, after the Income Tax Department admitted it had committed a bonafide error by failing to grant the taxpayer a hearing through video...
![Income Tax Dept Admits Bonafide Error in Denying Requested Video Conference Hearing: Bombay HC remands for fresh Assessment [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/CONFERENCE-INCOME-TAX-BOMBAY-HC-TAXSCAN.jpg "Income Tax Dept Admits Bonafide Error in Denying Requested Video Conference Hearing: Bombay HC remands for fresh Assessment [Read Order]")
Whatsapp Chats Revealed Transactions of ₹1 Crore: Rajasthan HC Upholds Income Tax Proceedings [Read Order]
In a significant ruling, the Rajasthan High Court upheld the legitimacy of transactions of ₹1 Crore, unearthed on the basis of Whatsapp chats against which proceedings under Section 153C of the...
![Whatsapp Chats Revealed Transactions of ₹1 Crore: Rajasthan HC Upholds Income Tax Proceedings [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Whatsapp-Whatsapp-Chats-Revealed-Transactions-Whatsapp-Chats-Revealed-Whatsapp-Chats-Rajasthan-HC-Rajasthan-HC-Upholds-taxscan.jpg "Whatsapp Chats Revealed Transactions of ₹1 Crore: Rajasthan HC Upholds Income Tax Proceedings [Read Order]")
![AO Cannot Initiate Reassessment Proceedings During Pending Rectification Proceedings: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/ITAT-ruling-AO-reassessment-Income-Tax-Act-taxscan.jpg "AO Cannot Initiate Reassessment Proceedings During Pending Rectification Proceedings: ITAT [Read Order]")
ITAT Grants Relief to Trust: Rules Against Excessive Surcharge Imposition by Centralized Processing Centre [Read Order]
The Ahmedabad bench of the Income Tax Appellate Tribunal (ITAT) recently ruled in favour of a trust in a dispute over applying an income tax surcharge. The case involved whether the trust was liable...
![ITAT Grants Relief to Trust: Rules Against Excessive Surcharge Imposition by Centralized Processing Centre [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/trust-.jpg "ITAT Grants Relief to Trust: Rules Against Excessive Surcharge Imposition by Centralized Processing Centre [Read Order]")
No Addition to be Made u/s 14A r.w.r. 8D, Income Tax when No Exempt Income Earned by Assessee: ITAT [Read Order]
In a recent decision, the Income Tax Appellate Tribunal ( ITAT ), Visakhapatnam Bench, has ruled that no addition can be made under Section 14A read with Rule 8D when an assessee has not earned any...
![No Addition to be Made u/s 14A r.w.r. 8D, Income Tax when No Exempt Income Earned by Assessee: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/ITAT-Income-Tax-Income-tax-exemption-taxscan.jpg "No Addition to be Made u/s 14A r.w.r. 8D, Income Tax when No Exempt Income Earned by Assessee: ITAT [Read Order]")
Setting-off STCL from Sale of Shares against LTCG is Tax Planning, not Evasion: ITAT backs Assessee [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) recently granted relief to an Assessee, ruling that setting-off of Short Term Capital Losses (STCL) against Long Term Capital Gains (LTCG)...
