![Annual Income Tax Case Digest: ITAT Decisions 2025 [Part IV]](https://images.taxscan.in/h-upload/2025/12/23/500x300_2114135-annual-income-tax-case-digest-itat-decisions-2025-part-iv-taxscan.webp "Annual Income Tax Case Digest: ITAT Decisions 2025 [Part IV]")
Annual Income Tax Case Digest: ITAT Decisions 2025 [Part IV]
Vivad Se Vishwas Scheme 2024 opted by Assessee: ITAT dismisses Appeal as Withdrawn Priti Mishra vsTheAssistant Commissioner of Income Tax ...
![Permanent Fixtures become Part and Parcel of Building: ITAT Allows ₹20L Income Tax deductions to Senior Citizen on Total Improvement Cost [Read Order]](https://images.taxscan.in/h-upload/2025/11/18/250x150_2106221-itat-bengaluru-permanent-fixtures-income-tax-deductions-total-improvement-cost-taxscan.webp "Permanent Fixtures become Part and Parcel of Building: ITAT Allows ₹20L Income Tax deductions to Senior Citizen on Total Improvement Cost [Read Order]")
![STCG Claim on Shares Genuine as Purchase through Recognised Stock Exchange, Banking Channel, and Demat Proof Confirm Authenticity: ITAT deletes Addition [Read Order]](https://images.taxscan.in/h-upload/2025/09/11/250x150_2085441-stcg-itat-taxscan.webp "STCG Claim on Shares Genuine as Purchase through Recognised Stock Exchange, Banking Channel, and Demat Proof Confirm Authenticity: ITAT deletes Addition [Read Order]")
![Expenses on Interiors and Utility Connections for Residential Property Qualify as Cost of Acquisition u/s 54: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/08/29/250x150_2081820-section-54-itat-chennai-cost-of-acquisition-property-taxscan.webp "Expenses on Interiors and Utility Connections for Residential Property Qualify as Cost of Acquisition u/s 54: ITAT [Read Order]")
“Own” in S.54F of Income Tax Act means Absolute Ownership: ITAT Clarifies Jointly-Owned Properties Not a Bar to Exemption [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) recently deliberated an appeal relating to the applicability of exemption under Section 54F of the Income Tax Act, 1961, and the...
![“Own” in S.54F of Income Tax Act means Absolute Ownership: ITAT Clarifies Jointly-Owned Properties Not a Bar to Exemption [Read Order]](https://images.taxscan.in/h-upload/2025/08/29/500x300_2081837-income-tax-act-absolute-ownership-itat-jointly-owned-properties-bar-to-exemption-taxscan.webp "“Own” in S.54F of Income Tax Act means Absolute Ownership: ITAT Clarifies Jointly-Owned Properties Not a Bar to Exemption [Read Order]")
ITAT Applies Test of Human Probabilities, Rejects ₹84.8 Lakh Penny Stock LTCG Claim as ‘Unnatural and Pre-Arranged’ [Read Order]
The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) upheld the addition of Rs. 84,79,100 after rejecting the assessee’s claim of long-term capital gains (LTCG) on penny stock transactions, ...
![ITAT Applies Test of Human Probabilities, Rejects ₹84.8 Lakh Penny Stock LTCG Claim as ‘Unnatural and Pre-Arranged’ [Read Order]](https://images.taxscan.in/h-upload/2025/08/28/500x300_2081319-itat-rejects-penny-stock-ltcg-claim.webp "ITAT Applies Test of Human Probabilities, Rejects ₹84.8 Lakh Penny Stock LTCG Claim as ‘Unnatural and Pre-Arranged’ [Read Order]")
![[BREAKING] ITAT allows Income Tax Rebate u/s 87A on STCG under New Regime [Read Order]](https://images.taxscan.in/h-upload/2025/08/14/500x300_2076634-s-87a-rebate-changes-taxscan.webp "[BREAKING] ITAT allows Income Tax Rebate u/s 87A on STCG under New Regime [Read Order]")
Unexplained 33- Fold Share Price Increase: ITAT Upholds ₹80.17 Lakh Bogus LTCG Addition u/s 68 [Read Order]
The Agra Bench of the Income Tax Appellate Tribunal (ITAT) has upheld the Assessing Officer’s (AO) addition of Rs. 80,17,339 as bogus long-term capital gain (LTCG) under Section 68 of the Income ...
![Unexplained 33- Fold Share Price Increase: ITAT Upholds ₹80.17 Lakh Bogus LTCG Addition u/s 68 [Read Order]](https://images.taxscan.in/h-upload/2025/07/11/500x300_2062842-agra-income-tax-appellate-tribunal-income-tax-bogus-ltcg-addition-taxscan.webp "Unexplained 33- Fold Share Price Increase: ITAT Upholds ₹80.17 Lakh Bogus LTCG Addition u/s 68 [Read Order]")
ITAT Can Allow 10% LTCG Rate on Unlisted Shares Despite No Revised Return if Facts Are on Record: Gujarat HC [Read Order]
In a recent ruling, the Gujarat High Court held that the Income Tax Appellate Tribunal (ITAT) can allow a 10% tax rate on long-term capital gains from the sale of unlisted shares even if the...
![ITAT Can Allow 10% LTCG Rate on Unlisted Shares Despite No Revised Return if Facts Are on Record: Gujarat HC [Read Order]](https://images.taxscan.in/h-upload/2025/07/10/500x300_2062358-capital-gain-capital-gain-tax-long-term-capital-gain-will-removing-long-term-capital-gain-taxscan.webp "ITAT Can Allow 10% LTCG Rate on Unlisted Shares Despite No Revised Return if Facts Are on Record: Gujarat HC [Read Order]")