Read all Latest Updates on and about Rule 46A of the Income Tax Rules

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Rule 46A of the Income...

Large Addition of ₹1.11 Cr Unsustainable as Investment Duly Recorded in Books and Paid Through Banking Channel: ITAT [Read Order]

Franklin Joshva

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) held that an addition of ₹1,11,00,000 made under Section 69 of the Income Tax Act, 1961,...

ITAT Weekly Round-up

CIT(A) cannot Reject Additional evidence u/r 46 A of Income Tax Rules against unexplained Investment...

Non-Mention of Rule 46A Not Ground to Reject additional evidence: ITAT Remands Rs. 23.08 Cash...

ITAT Rejects Revenue’s Objection on Additional Evidence, Finds CIT(A) Acted Within Section 250(4)...

ITAT Sets Aside CIT(A) Order on Scheduled Tribe Doctor’s S.10(26) Exemption Claim Over Eligibility Misinterpretation [Read Order]

The Kolkata Bench of Income Tax Appellate Tribunal (ITAT) set aside the Commissioner of Income Tax(Appeals)[CIT(A)] order regarding a Scheduled Tribe doctor's exemption claim under Section 10(26) of...

CIT(A) Refuses to Admit Additional Evidence: ITAT Remands Matter for Fresh Adjudication [Read Order]

The Cochin Bench of Income Tax Appellate Tribunal(ITAT) remanded the case for fresh adjudication after the Commissioner of Income Tax(Appeals)[CIT(A)] refused to admit additional evidence. ...

ITAT Dismisses Revenue's Appeal Due to Low Tax Effect Under CBDT Circular [Read Order]

The Delhi Bench of Income Tax Appellate Tribunal(ITAT) dismissed the Revenue's appeal due to low tax effect under Central Board of Direct Taxes(CBDT) Circular No. 09/2024. The...

Notice Issued via Email Despite Specification in Form 35 Not to Receive: ITAT Remands Matter Due to Improper Notice Service [Read Order]

The Bangalore Bench of the Income Tax Appellate Tribunal ( ITAT ) remanded the matter due to CIT(A) failing to adhere to the explicit instructions in Form 35 where the assessee had requested not to...

Addition of Unsecured Loans and Non-Admittance of Evidence: ITAT Remands Matter to CIT(A) [Read Order]

The Ahmedabad Bench of Income Tax Appellate Tribunal (ITAT) remanded the matter to the Commissioner of Income Tax (Appeal) [CIT(A)] for review of the addition of unsecured loans and non-admittance of...

Delay in Admission of Additional Evidence u/r 46A: ITAT quashes ₹34L addition to Taxable Income, Remands Matter [Read Order]

The Delhi Bench of the Income Tax Appellate Tribunal ( ITAT ) recently quashed the addition of Rs.34 Lakh made by an Assessing Officer to the income of an Assessee on account of unexplained cash...

No disallowance towards business loss incurred Erection and Testing Services of Hindustan Thermal: ITAT [Read Order]

The two member bench of Delhi Income Tax Appellate Tribunal ( ITAT ) held that no disallowance should be made towards the business loss incurred on erection and testing services of Hindustan Thermal....