![ITAT Upholds 153C Assessments but Deletes Cash Payment Additions for Lack of Corroboration and No Cross-Examination [Read Order]](https://images.taxscan.in/h-upload/2025/11/29/500x300_2108707-cash-payment-taxscan.jfif "ITAT Upholds 153C Assessments but Deletes Cash Payment Additions for Lack of Corroboration and No Cross-Examination [Read Order]")
ITAT Upholds 153C Assessments but Deletes Cash Payment Additions for Lack of Corroboration and No Cross-Examination [Read Order]
ITAT Deletes Cash Additions for Lack of Proof while Upholding 153C Assessments The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT)...
![Cash Payment Disallowance u/s 40A(3) Partially Upheld: ITAT Remits for Verification of Government Cess Payment [Read Order]](https://images.taxscan.in/h-upload/2025/11/27/250x150_2108309-cash-payment-disallowance-us-40a3-partially-itat-remits-verification-government-cess-payment-taxscan.webp "Cash Payment Disallowance u/s 40A(3) Partially Upheld: ITAT Remits for Verification of Government Cess Payment [Read Order]")
![ITAT Upholds CIT(A)’s Deletion of Rs. 318.40 Lakh Disallowance u/s 40A(3) for Land Cash Payment as Business Expediency [Read Order]](https://images.taxscan.in/h-upload/2025/10/03/250x150_2093467-agricultural-land-money.webp "ITAT Upholds CIT(A)’s Deletion of Rs. 318.40 Lakh Disallowance u/s 40A(3) for Land Cash Payment as Business Expediency [Read Order]")
![Lack of Conclusive Evidence: ITAT quashes Revision Order u/s 263 alleging Cash Payment [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Itat-Revision-Order-Cash-Payment-Lack-of-Conclusive-Evidence-itat-on-revision-order-itat-about-revision-order-itat-news-taxnews-taxscan.jpg "Lack of Conclusive Evidence: ITAT quashes Revision Order u/s 263 alleging Cash Payment [Read Order]")
![Failure to Explain Genuineness of Cash Payment for Purchase of Property by Firm: ITAT uphold Income Tax Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Failure-Genuineness-Cash-Payment-Purchase-Property-Firm-ITAT-Income-Tax-TAXSCAN.jpg "Failure to Explain Genuineness of Cash Payment for Purchase of Property by Firm: ITAT uphold Income Tax Addition [Read Order]")
Cash Payment of Defaulted EMI Instalment to Financier after Cheque Bounce is “Reasonable Cause”: ITAT deletes Penalty u/s 273B [Read Order]
The Chennai Bench of Income Tax Appellate Tribunal (ITAT) has deleted the penalty imposed under Section 273B of the Income Tax Act holding that the cash payment of defaulted EMI instalment to...
![Cash Payment of Defaulted EMI Instalment to Financier after Cheque Bounce is “Reasonable Cause”: ITAT deletes Penalty u/s 273B [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Cash-Payment-of-Defaulted-EMI-Instalment-to-Financier-Cheque-Bounce-is-Reasonable-Cause-ITAT-deletes-Penalty-us-273B-TAXSCAN.jpg "Cash Payment of Defaulted EMI Instalment to Financier after Cheque Bounce is “Reasonable Cause”: ITAT deletes Penalty u/s 273B [Read Order]")
Addition towards Cash Payment u/s 40 A(3) will not sustain without Incriminating Material: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Chennai bench has held that addition towards cash payment u/s 40A(3) will not sustain without incriminating material and deleted the addition made by the AO....
![Addition towards Cash Payment u/s 40 A(3) will not sustain without Incriminating Material: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Undisclosed-income-corroborative-evidence-ITAT-taxscan.jpg "Addition towards Cash Payment u/s 40 A(3) will not sustain without Incriminating Material: ITAT [Read Order]")
Section 131 of the Income Tax Act can invoke only with Corroborative Evidence: ITAT sets aside Order of Commissioner [Read Order]
The Income Tax Appellate Tribunal (ITAT), Pune bench consisting of Shri S S Viswanethra Ravi, Judicial Member and Inturi Rama Rao has held that Section 131 of the Income Tax Act can invoke only with...
![Section 131 of the Income Tax Act can invoke only with Corroborative Evidence: ITAT sets aside Order of Commissioner [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Income-Tax-Act-corroborative-evidence-ITAT-order-of-Commissioner-Taxscan.jpg "Section 131 of the Income Tax Act can invoke only with Corroborative Evidence: ITAT sets aside Order of Commissioner [Read Order]")
![ITAT deletes Addition for Cash Payment as Capitation Fee for MBBS Admission [Read Order]](https://www.taxscan.in/wp-content/uploads/2019/03/Capitation-Fee-ITAT-Taxscan.jpg "ITAT deletes Addition for Cash Payment as Capitation Fee for MBBS Admission [Read Order]")
![Rent paid in Cash can’t be allowed as Business Expenses without Details: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/06/Rent-Free-Accommodation-Taxscan.jpg "Rent paid in Cash can’t be allowed as Business Expenses without Details: ITAT [Read Order]")
