![Mechanical Approval u/s. 153D Ispo Facto Invalidates Search Assessments: ITAT Grants Relief to Tavleen Resorts [Read Order]](https://images.taxscan.in/h-upload/2025/10/21/500x300_2098875-tavleen-resorts-itat-grants-itat-delhi-taxscan.webp "Mechanical Approval u/s. 153D Ispo Facto Invalidates Search Assessments: ITAT Grants Relief to Tavleen Resorts [Read Order]")
Mechanical Approval u/s. 153D Ispo Facto Invalidates Search Assessments: ITAT Grants Relief to Tavleen Resorts [Read Order]
The Bench of the Income Tax Appellate Tribunal, Delhi, has held that assessments framed under Section 153A of the Income Tax Act, 1961, based on...
![CPC Adjustments on Exempt Income and Disallowances Invalid: ITAT Deletes ₹5.95 Cr Additions, Citing Technical Glitches and Lack of Judicial Application [Read Order]](https://images.taxscan.in/h-upload/2025/07/30/250x150_2070904-itat-mumbai-cpc-adjustments-technical-glitches-taxscan.webp "CPC Adjustments on Exempt Income and Disallowances Invalid: ITAT Deletes ₹5.95 Cr Additions, Citing Technical Glitches and Lack of Judicial Application [Read Order]")
![Total Income 100% Tax-Exempt if S.80P Deduction Allowed: ITAT dismisses appeal noting No Effect on Disallowances [Read Order]](https://images.taxscan.in/h-upload/2025/07/18/250x150_2065030-total-income-tax-exempt-if-s80p-deduction-allowed-tax-exempt-deduction-itat-itat-dismisses-appeal-taxscan.webp "Total Income 100% Tax-Exempt if S.80P Deduction Allowed: ITAT dismisses appeal noting No Effect on Disallowances [Read Order]")
![Vodafone Idea Gets Partial Relief in Dispute Over Disallowances and Transfer Pricing Adjustments [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Vodafone-Idea.jpg "Vodafone Idea Gets Partial Relief in Dispute Over Disallowances and Transfer Pricing Adjustments [Read Order]")
Penalty u/s 270A cannot be Imposed if Assessed and Processed Income are Same: ITAT Quashes Penalty on S. 43B Disallowances [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) ruled that the penalty under Section 270A of Income Tax Act,1961 cannot be imposed when the assessed income matches the income determined in...
![Penalty u/s 270A cannot be Imposed if Assessed and Processed Income are Same: ITAT Quashes Penalty on S. 43B Disallowances [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/ITAT-ITAT-Delhi-Assesse-Disallowances-Income-Tax-Taxscan.jpg "Penalty u/s 270A cannot be Imposed if Assessed and Processed Income are Same: ITAT Quashes Penalty on S. 43B Disallowances [Read Order]")
Claim on Cost of Construction shall be in accordance with Supplementary Development Agreement: ITAT deletes Addition of differential Cost [Read Order]
The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) held that the claim on the cost of construction shall be made in accordance with the Supplementary Development Agreement. The assessee...
![Claim on Cost of Construction shall be in accordance with Supplementary Development Agreement: ITAT deletes Addition of differential Cost [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Claim-Construction-Supplementary-Development-Agreement-ITAT-Cost-TAXSCAN.jpg "Claim on Cost of Construction shall be in accordance with Supplementary Development Agreement: ITAT deletes Addition of differential Cost [Read Order]")
No initiation of disallowances is required under Rule 8D(2)(i) if Direct Expenses not debited to P/L Account of Business: ITAT sets aside Order of CIT(A) [Read Order]
The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) held that no initiation of disallowances is required under Rule 8D(2)(i) if direct expenses are not debited to the profit and loss account...
![No initiation of disallowances is required under Rule 8D(2)(i) if Direct Expenses not debited to P/L Account of Business: ITAT sets aside Order of CIT(A) [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/No-initiation-disallowances-No-initiation-of-disallowances-Direct-Expenses-Account-of-Business-Business-ITAT-taxscan.jpg "No initiation of disallowances is required under Rule 8D(2)(i) if Direct Expenses not debited to P/L Account of Business: ITAT sets aside Order of CIT(A) [Read Order]")
Fraudulent Refund by Increasing Deductions and Reducing Taxable Income is Fraud committed against Dept to Evade Income Tax: ITAT upholds Penalty [Read Order]
The Pune Bench of the Income Tax Appellate Tribunal upheld a penalty for misreporting income and suppressed gross total income and inflated deduction claims under chapter VI-A of the Income Tax Act,...
![Fraudulent Refund by Increasing Deductions and Reducing Taxable Income is Fraud committed against Dept to Evade Income Tax: ITAT upholds Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Fraudulent-Refund-Increasing-Deductions-and-Reducing-Taxable-Income-is-Fraud-committed-Dept-to-Evade-Income-Tax-ITAT-Upholds-Penalty-TAXSCAN.jpg "Fraudulent Refund by Increasing Deductions and Reducing Taxable Income is Fraud committed against Dept to Evade Income Tax: ITAT upholds Penalty [Read Order]")
Disallowances can't be made u/s 14A of Income Tax Act Earnings from Exempt Income: ITAT deleted the Addition made in Income [Read Order]
The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) held that the disallowances cannot be made under Section 14A of the Income Tax Act, 1961 earnings from the exempt income hence deleted the...
![Disallowances cant be made u/s 14A of Income Tax Act Earnings from Exempt Income: ITAT deleted the Addition made in Income [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Disallowances-Income-Tax-Act-Earnings-from-Exempt-Income-ITAT-deleted-the-Addition-made-in-Income-TAXSCAN.jpg "Disallowances cant be made u/s 14A of Income Tax Act Earnings from Exempt Income: ITAT deleted the Addition made in Income [Read Order]")
No Information available with respect to Subsequent Recovery of Bad Debts: ITAT sustains Disallowances of Bad Debt written off for Rupees Twenty Lakhs
The Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench sustained disallowances of bad debt written off for Rupees Twenty Lakhs as there was No information available with respect to subsequent...
Finance Act Amendment denying Deduction towards ESI/PF Contributions beyond Due Date not applicable prior to 2021: ITAT allows 47 Appeals [Read Order]
While disposing of 47 appeals, the Agra ITAT, on Monday ruled that the amendment in provision 43B of the Income Tax Act, 1961 vide Finance Act, 2021 whereby the Government denied the deduction of...
![Finance Act Amendment denying Deduction towards ESI/PF Contributions beyond Due Date not applicable prior to 2021: ITAT allows 47 Appeals [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Finance-Act-Amendment-Deduction-Contribution-ITAT-Appeals-taxscan.jpeg "Finance Act Amendment denying Deduction towards ESI/PF Contributions beyond Due Date not applicable prior to 2021: ITAT allows 47 Appeals [Read Order]")