Income Tax Act
Do Children Pay Income Tax in India? Understanding the Fiscal Liabilities of Minors This Children’s Day 2025
As India celebrates Children’s Day 2025, an intriguing question often overlooked in mainstream discussions deserves to be discussed: do children pay...
![Seized Excel Sheet Not Prepared by Taxpayer, Not Credible: ITAT Deletes ₹35 Lakh Unexplained Investment Addition [Read Order]](https://images.taxscan.in/h-upload/2025/11/14/250x150_2105196-whatsapp-image-2025-11-14-at-15517-pm.webp "Seized Excel Sheet Not Prepared by Taxpayer, Not Credible: ITAT Deletes ₹35 Lakh Unexplained Investment Addition [Read Order]")
![Eligibility of Trust allegedly for Working Particular Community Welfare to Claim Income Tax Exemption: Supreme Court sets for Final Hearing [Read Judgement]](https://images.taxscan.in/h-upload/2025/11/13/250x150_2104845-incometax-exemption-taxscan-2.webp "Eligibility of Trust allegedly for Working Particular Community Welfare to Claim Income Tax Exemption: Supreme Court sets for Final Hearing [Read Judgement]")
![Kerala HC Stays Income Tax Recovery Proceedings Pending Disposal of Stay Petition, Directs Commissioner to Decide Within 2 Months [Read Order]](https://images.taxscan.in/h-upload/2025/10/03/250x150_2093551-kerala-hc-income-tax-recovery-proceedings-taxscan.webp "Kerala HC Stays Income Tax Recovery Proceedings Pending Disposal of Stay Petition, Directs Commissioner to Decide Within 2 Months [Read Order]")
![ITAT Deletes Capital Gains Addition of Rs.55 Lakh from Noida Property, Allows S.54 Deduction After Substantiation [Read Order]](https://images.taxscan.in/h-upload/2025/10/03/250x150_2093458-2041943-capital-gains-tax-capital-gains-recent-judicial-trends-and-their-implications.webp "ITAT Deletes Capital Gains Addition of Rs.55 Lakh from Noida Property, Allows S.54 Deduction After Substantiation [Read Order]")
Interest u/s 244A of Income Tax Not Automatically Payable on Court-Ordered Refunds Unless Specifically Directed or Demand is Final: Calcutta HC [Read Order]
In a recent ruling, the Calcutta High Court held that interest under Section 244A of the Income Tax Act is not automatically payable on refunds ordered by the court unless the court specifically...
![Interest u/s 244A of Income Tax Not Automatically Payable on Court-Ordered Refunds Unless Specifically Directed or Demand is Final: Calcutta HC [Read Order]](https://images.taxscan.in/h-upload/2025/10/01/500x300_2092951-income-tax-refund-interest.webp "Interest u/s 244A of Income Tax Not Automatically Payable on Court-Ordered Refunds Unless Specifically Directed or Demand is Final: Calcutta HC [Read Order]")
Interest on Enhanced Compensation forms Part of Compensation, Exempted from Income Tax u/s 10(37) and RFCTLARR Act: ITAT [Read Order]
The Chennai bench of the Income Tax Appellate Tribunal (ITAT) ruled that interest on enhanced compensation can be considered as part of compensation. The tribunal held that those interests...
![Interest on Enhanced Compensation forms Part of Compensation, Exempted from Income Tax u/s 10(37) and RFCTLARR Act: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/09/30/500x300_2092816-compensation-forms-income-tax-rfctlarr-act-itat-taxscan.webp "Interest on Enhanced Compensation forms Part of Compensation, Exempted from Income Tax u/s 10(37) and RFCTLARR Act: ITAT [Read Order]")
“Commercial Activity”: ITAT denies Section 10(23C) Exemption to Trust Running Hostels for Non-Students [Read Order]
The Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench, has ruled that Shree Vallabh Seva Kendra, a charitable trust, is not eligible for exemption under Section 10(23C)(vi) of the Income Tax...
![“Commercial Activity”: ITAT denies Section 10(23C) Exemption to Trust Running Hostels for Non-Students [Read Order]](https://images.taxscan.in/h-upload/2025/09/29/500x300_2092516-itat-itat-bangalore-assessments-tax-exemption-taxscan-1.webp "“Commercial Activity”: ITAT denies Section 10(23C) Exemption to Trust Running Hostels for Non-Students [Read Order]")
Service Tax Disallowed u/s 43B from Existing Tax Audit Report Without Fresh Material: ITAT quashes Erroneous Reassessment by AO [Read Order]
The Indore bench of Income Tax Appellate Tribunal (ITAT) quashed the reassessment by the Assessing Officer (AO), holding that no new facts surfaced regarding the Service Tax disallowance under...
![Service Tax Disallowed u/s 43B from Existing Tax Audit Report Without Fresh Material: ITAT quashes Erroneous Reassessment by AO [Read Order]](https://images.taxscan.in/h-upload/2025/09/26/500x300_2091269-itat-itat-ahmedabad-income-tax-audit-report-income-tax-return-taxscan.webp "Service Tax Disallowed u/s 43B from Existing Tax Audit Report Without Fresh Material: ITAT quashes Erroneous Reassessment by AO [Read Order]")
Supreme Court Dismisses Plea Against Expanded Definition of “Sikkimese”, Rules Change Limited to Income Tax Exemption Purpose Only [Read Order]
In a recent ruling, the Supreme Court of India dismissed a plea challenging the expanded definition of “Sikkimese” under Section 10(26AAA) of the Income Tax Act, 1961, and clarified that the change...
![Supreme Court Dismisses Plea Against Expanded Definition of “Sikkimese”, Rules Change Limited to Income Tax Exemption Purpose Only [Read Order]](https://images.taxscan.in/h-upload/2025/09/26/500x300_2091389-supreme-court-income-tax-supreme-court-dismisses-plea-taxscan.webp "Supreme Court Dismisses Plea Against Expanded Definition of “Sikkimese”, Rules Change Limited to Income Tax Exemption Purpose Only [Read Order]")
Bogus Purchase Addition Without Adequate Verification: ITAT Restores ₹8.79 Lakh Matter to AO for Re-adjudication with Opportunity to Taxpayer [Read Order]
The Kolkata Bench of the Income Tax Appellate Tribunal (ITAT) restored the matter involving bogus purchase addition of Rs. 8.79 lakh to the Assessing Officer (AO) for fresh adjudication and held...
![Bogus Purchase Addition Without Adequate Verification: ITAT Restores ₹8.79 Lakh Matter to AO for Re-adjudication with Opportunity to Taxpayer [Read Order]](https://images.taxscan.in/h-upload/2025/07/28/500x300_2069863-itat-ahmedabad-income-tax-bogus-purchases-citing-genuine-sales-taxscan-1.webp "Bogus Purchase Addition Without Adequate Verification: ITAT Restores ₹8.79 Lakh Matter to AO for Re-adjudication with Opportunity to Taxpayer [Read Order]")