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![Failure to Establish Source of Income: ITAT restricts Addition of Income to 25% [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Failure-to-Establish-Source-of-Income-Establish-Source-of-Income-Source-of-Income-ITAT-taxscan-2.jpg "Failure to Establish Source of Income: ITAT restricts Addition of Income to 25% [Read Order]")
Failure to Establish Source of Income: ITAT restricts Addition of Income to 25% [Read Order]
The Chennai bench of Income Tax Appellate Tribunal (ITAT) has recently restricted the addition of unestablished income to 25% noting that the...
![Assessee has Sufficient Source of Income beyond Doubt for Investment in Immovable Property: ITAT deletes Addition for Unexplained Source of Income [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/No-Excise-Duty-Demand-Data-Received-on-Pen-Drive-Reliable-Evidence-CESTAT-taxscan.jpg "Assessee has Sufficient Source of Income beyond Doubt for Investment in Immovable Property: ITAT deletes Addition for Unexplained Source of Income [Read Order]")
![Section 80HHC of Income Tax Act not requires Exports Profits as Sole Source of Income: ITAT allows Deduction [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Income-Tax-Act-Exports-Profits-as-Sole-Source-of-Income-ITAT-allows-Deduction-ITAT-Deduction-Exports-Profits-taxscan.jpg "Section 80HHC of Income Tax Act not requires Exports Profits as Sole Source of Income: ITAT allows Deduction [Read Order]")
![No Addition can be made on Unaccounted Share Capital when it already Taxed under Category of ‘Source of Income’ : ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/No-Addition-Unaccounted-Share-Capital-Source-of-Income-Income-Tax-ITAT-taxscan.jpg "No Addition can be made on Unaccounted Share Capital when it already Taxed under Category of ‘Source of Income’ : ITAT [Read Order]")
![No Addition u/s 69A of Income Tax Act when Source of Income duly explained during Assessment: ITAT quashes Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Income-Tax-Act-Source-of-Income-duly-explained-during-Assessment-Income-Tax-ITAT-quashes-Order-taxscan.jpg "No Addition u/s 69A of Income Tax Act when Source of Income duly explained during Assessment: ITAT quashes Order [Read Order]")
![Assessee unable to recollect Source of Income due to Memory Loss: ITAT confirms Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/03/Source-of-Income-ITAT-Taxscan.jpg "Assessee unable to recollect Source of Income due to Memory Loss: ITAT confirms Addition [Read Order]")