![TPO’s Rejection of CUP Analysis Despite DRP Directions: ITAT Deletes Transfer Pricing Adjustment [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/ITAT-ITAT-Kolkata-TPO-Transfer-pricing-officer-Income-tax-news-TAXSCAN.jpg "TPO’s Rejection of CUP Analysis Despite DRP Directions: ITAT Deletes Transfer Pricing Adjustment [Read Order]")
TPO’s Rejection of CUP Analysis Despite DRP Directions: ITAT Deletes Transfer Pricing Adjustment [Read Order]
The Kolkata Bench of Income Tax Appellate Tribunal (ITAT) deleted the transfer pricing adjustment after Transfer Pricing Officer (TPO)’s rejection of...
![Incorrect Deduction in Leave Encashment Disallowance: ITAT Remands Matter to AO [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Incorrect-Deduction-Leave-Encashment-Disallowance-ITAT-ITAT-Remands-Matter-Remands-Matter-taxscan.jpg "Incorrect Deduction in Leave Encashment Disallowance: ITAT Remands Matter to AO [Read Order]")
![ITAT Quashes Reopening based on Investigation Wing’s Information without Independent Verification, Holds Invalid [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/itat-3.jpg "ITAT Quashes Reopening based on Investigation Wing’s Information without Independent Verification, Holds Invalid [Read Order]")
![Mere Non-Production of Directors not a Valid Ground for Addition u/s 68: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/Mere-Non-Production-Mere-Non-Production-of-Directors-Directors-Not-a-Valid-Ground-Valid-Ground-for-Addition-Valid-Ground-for-Addition-Section-68-ITAT-taxscan.jpg "Mere Non-Production of Directors not a Valid Ground for Addition u/s 68: ITAT [Read Order]")
![Notional Rental value of unsold flat not Taxable under House Property Head: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/Notional-Rental-value-unsold-flat-Taxable-under-House-Property-Head-ITAT-TAXSCAN.webp "Notional Rental value of unsold flat not Taxable under House Property Head: ITAT [Read Order]")
ITAT Invalidates Section 263 Revision: Questions PCIT's Limited Scrutiny Jurisdiction under Income Tax Act [Read Order]
In a recent ruling decision, the Kolkata Bench of the Income Tax Appellate Tribunal (ITAT) quashed the revisionary order under Section 263 of the Income Tax Act,1961, passed by the Principal...
![ITAT Invalidates Section 263 Revision: Questions PCITs Limited Scrutiny Jurisdiction under Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/ITAT-Kolkata-Section-263-Income-Tax-Act-ITAT-Invalidates-Section-263-Taxscan.jpg "ITAT Invalidates Section 263 Revision: Questions PCITs Limited Scrutiny Jurisdiction under Income Tax Act [Read Order]")
![Delay in Filing Appeal Due to Multiple PANs: ITAT Restores Case to AO for Fresh Hearing [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/ITAT-Kolkata-Filing-Appeal-Multiple-PAN-cards-AO-for-Fresh-Hearing-Income-Tax-Appellate-Tribunal-Income-Tax-taxscan.jpg "Delay in Filing Appeal Due to Multiple PANs: ITAT Restores Case to AO for Fresh Hearing [Read Order]")
ITAT condones 24-Day delay in filing Form 10B due to Technical Issues, Grants Exemption u/s 11 of Income Tax Act [Read Order]
The Kolkata Bench of Income Tax Appellate Tribunal ( ITAT ) condoned a 24-day delay in filing Form 10B due to technical issues and granted exemption under section 11 of Income Tax Act,1961. Kaydee...
![ITAT condones 24-Day delay in filing Form 10B due to Technical Issues, Grants Exemption u/s 11 of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Form-10B-Filing-Form-Due-to-Technical-Issues-Income-Tax-Act-taxscan.jpg "ITAT condones 24-Day delay in filing Form 10B due to Technical Issues, Grants Exemption u/s 11 of Income Tax Act [Read Order]")
S.68 cannot be invoked for non-appearance before AO when genuineness established through documents: ITAT [Read Order]
The Kolkata Bench of Income Tax Appellate Tribunal ( ITAT ) rules that Section 68 of Income Tax ACt, 1961 cannot be invoked for non-appearance before the Assessing Officer ( AO ) when genuineness is...
![S.68 cannot be invoked for non-appearance before AO when genuineness established through documents: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/ITAT-ITAT-Kolkata-genuineness-established-non-appearance-Section-68-of-Income-Tax-Act-taxscan.jpg "S.68 cannot be invoked for non-appearance before AO when genuineness established through documents: ITAT [Read Order]")
![Addition of LTCG and Unsecured Loans Due to Lack of Documentation: ITAT Remands Matter to AO [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/ITAT-Kolkata-LTCG-addition-unsecured-loans-lack-of-documentation-ITAT-remands-AO-review-Section-68-of-Income-Tax-Act-Section-68-Income-Tax-Appellate-Tribuna-Income-Tax-taxscan.jpg "Addition of LTCG and Unsecured Loans Due to Lack of Documentation: ITAT Remands Matter to AO [Read Order]")
Procedural delay in filing form 67 cannot override objectives of DTAA: ITAT directs to grant FTC [Read Order]
The Kolkata Bench of the Income Tax Appellate Tribunal ( ITAT ) held that procedural delay of filing form 67Â cannot override the objectives of DTAA and directed the Assessing officer to grant Foreign...
![Procedural delay in filing form 67 cannot override objectives of DTAA: ITAT directs to grant FTC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-ITAT-Kolkata-Income-Tax-Appellate-Tribunal-Delay-in-Filing-form-67-Foreign-tax-credit-taxscan.jpeg "Procedural delay in filing form 67 cannot override objectives of DTAA: ITAT directs to grant FTC [Read Order]")
AO fails to convert Limited Scrutiny to Complete, Any Addition made outside prescribed scope is invalid: ITAT [Read Order]
The Kolkata Bench of the Income Tax Appellate Tribunal ( ITAT ) held that the Assessing Officer ( AO ) cannot examine any other issue in Limited scrutiny except for which it was notified and any...
![AO fails to convert Limited Scrutiny to Complete, Any Addition made outside prescribed scope is invalid: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-ITAT-Kolkata-Income-Tax-Appellate-Tribunal-Invalid-additions-outside-scrutiny-scope-taxscan.jpg "AO fails to convert Limited Scrutiny to Complete, Any Addition made outside prescribed scope is invalid: ITAT [Read Order]")