![Arbitrary Disallowance of Business Expenditure without Evidence of Discrepancy Unsustainable: ITAT sets aside Addition [Read Order]](https://images.taxscan.in/h-upload/2026/03/12/2128972-arbitrary-disallowance-of-business-expenditure-without-evidence-of-discrepancy-unsustainable-.webp "Arbitrary Disallowance of Business Expenditure without Evidence of Discrepancy Unsustainable: ITAT sets aside Addition [Read Order]")
Arbitrary Disallowance of Business Expenditure without Evidence of Discrepancy Unsustainable: ITAT sets aside Addition [Read Order]
The Income Tax Appellate Tribunal (ITAT) has deleted the addition of ₹3.45 Crores holding that arbitrary disallowances of business expenditure on...
![ITAT Quashes ₹3.97 Crore Income Addition Based on Supplier Non‑Responses and Tata Ace Scrap‑Load Capacity Doubts [Read Order]](https://images.taxscan.in/h-upload/2026/03/04/2127758-itat-quashes-income-addition-based-on-supplier-tata-ace-scrapload-.webp "ITAT Quashes ₹3.97 Crore Income Addition Based on Supplier Non‑Responses and Tata Ace Scrap‑Load Capacity Doubts [Read Order]")
![₹60 Lakh Loan Addition u/s 68 Deleted as AO Relied on Assumptions, Not Evidence: ITAT Upholds CIT(A) Decision [Read Order]](https://images.taxscan.in/h-upload/2026/03/02/2127587-itat-upholds-cita-decision-taxscan.webp "₹60 Lakh Loan Addition u/s 68 Deleted as AO Relied on Assumptions, Not Evidence: ITAT Upholds CIT(A) Decision [Read Order]")
![AO fails to Conduct Independent Enquiry after Onus Shift: ITAT Upholds Deletion of ₹15 Cr Share Application Money u/s 68 [Read Order]](https://images.taxscan.in/h-upload/2026/01/21/2121129-itat-taxscan.jfif "AO fails to Conduct Independent Enquiry after Onus Shift: ITAT Upholds Deletion of ₹15 Cr Share Application Money u/s 68 [Read Order]")
![Publicising Donor Names for Religious Events Not Convert Donations into Business Income: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/27/2115205-publicising-donor-names-religious-events-not-convert-donations-business-income-itat-taxscan.webp "Publicising Donor Names for Religious Events Not Convert Donations into Business Income: ITAT [Read Order]")
Advance Payment Not Unexplained Credit: ITAT Deletes ₹2 Cr Addition u/s 68 of Income Tax Act [Read Order]
In a recent case, the Mumbai bench of the Income Tax Appellate Tribunal ( ITAT ) dismissed an appeal put forth by the revenue, deleting a ₹2 Crore addition made under the provisions of Section 68 of...
![Advance Payment Not Unexplained Credit: ITAT Deletes ₹2 Cr Addition u/s 68 of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/Advance-Payment-Unexplained-Credit-Not-Unexplained-Credit-ITAT-Income-Tax-Act-Section-68-of-Income-Tax-Act-Income-Tax-taxscan.jpg "Advance Payment Not Unexplained Credit: ITAT Deletes ₹2 Cr Addition u/s 68 of Income Tax Act [Read Order]")
Agriculturist not Liable for Buyer's non-response to Tax Notice: ITAT Confirms Cash Deposits as Agricultural Income with Sale Bills and Land Records [Read Order]
The Ahmedabad bench of the Income Tax Appellate Tribunal ( ITAT ) ruled an agriculturist could not be held liable for the non-response of a third party to a tax notice. The tribunal confirmed that...
![Agriculturist not Liable for Buyers non-response to Tax Notice: ITAT Confirms Cash Deposits as Agricultural Income with Sale Bills and Land Records [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Agriculturist-Not-Liable-for-Buyers-Non-Response-to-Tax-Notice-Sale-Land-taxsscan.jpg "Agriculturist not Liable for Buyers non-response to Tax Notice: ITAT Confirms Cash Deposits as Agricultural Income with Sale Bills and Land Records [Read Order]")
Factual Examination on 'Addition' of Unexplained Cash Credit under Income Tax Act Is Beyond Scope Of Appeal u/s 260A: Calcutta HC [Read Order]
In a significant ruling, the Calcutta High Court has held that it cannot interfere in factual examination of the material produced or not produced by an assessee-company to explain the share...
![Factual Examination on Addition of Unexplained Cash Credit under Income Tax Act Is Beyond Scope Of Appeal u/s 260A: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/Calcutta-HC-Calcutta-High-Court-Factual-Examination-Unexplained-Cash-Credit-Income-Tax-Act-Section-260A-of-the-Income-Tax-Act-taxscan.jpg "Factual Examination on Addition of Unexplained Cash Credit under Income Tax Act Is Beyond Scope Of Appeal u/s 260A: Calcutta HC [Read Order]")
Payment made to the seven sub-contractors didn’t breach the threshold limit: ITAT deletes addition [Read Order]
The Income Tax Appellate Tribunal (ITAT), Bangalore Bench deleted the addition and held that payment made by the assessee to the seven sub-contractors did not breach the threshold limit. The...
![Payment made to the seven sub-contractors didn’t breach the threshold limit: ITAT deletes addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/12/Payment-sub-contractors-threshold-limit-ITAT-Taxscan.jpg "Payment made to the seven sub-contractors didn’t breach the threshold limit: ITAT deletes addition [Read Order]")