![No addition can be made on account of Fabrication Charges paid to Small Time Workers: ITAT[Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/No-addition-can-be-made-on-account-of-Fabrication-Charges-paid-to-Small-Time-Workers-ITAT-TAXSCAN.jpg "No addition can be made on account of Fabrication Charges paid to Small Time Workers: ITAT[Read Order]")
No addition can be made on account of Fabrication Charges paid to Small Time Workers: ITAT[Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) ruled that no addition could be made on account of fabrication charges paid to small time...
![Cash Deposited in Bank Accounts during Demonetization Period reflected in Books of Account of Company: ITAT deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Cash-Deposited-Bank-Accounts-Demonetization-Period-Demonetization-Books-of-Account-of-Company-Books-of-Account-ITAT-deletes-Addition-ITAT-Addition-taxscan.jpg "Cash Deposited in Bank Accounts during Demonetization Period reflected in Books of Account of Company: ITAT deletes Addition [Read Order]")
![No addition can be made on Interest Received from Arbitration Award for Settle Dispute with respect to Contact of Payment: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/addition-Interest-Arbitration-Award-Dispute-Contact-Payment-ITAT-taxscan.jpg "No addition can be made on Interest Received from Arbitration Award for Settle Dispute with respect to Contact of Payment: ITAT [Read Order]")
![ITAT upholds Addition made by AO on Money Receipts on ground of Seizure of Relevant Documents u/s 292C of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/ITAT-upheld-addition-assessing-officer-Income-Tax-Act-money-receipts-assessee-relevant-documents-income-tax-taxscan.jpg "ITAT upholds Addition made by AO on Money Receipts on ground of Seizure of Relevant Documents u/s 292C of Income Tax Act [Read Order]")
![ITAT upholds Addition made on 5% Estimate basis on Bogus Purchase [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/ITAT-upheld-Addition-Estimate-basis-Bogus-Purchase-ITAT-upholds-Addition-income-tax-taxscanBogus-Purchase-income-tax.jpg "ITAT upholds Addition made on 5% Estimate basis on Bogus Purchase [Read Order]")
Reasonable Opportunity of Hearing shall be extended to assessee in Rectification Proceedings before making Addition u/s 40A (7) of Income Tax Act: ITAT directs readjudication [Read Order]
The Amritsar Bench of Income Tax Appellate Tribunal (ITAT) ruled before going for addition under Section 40A(7) of the income Tax Act, the assessee should get a reasonable opportunity before the...
![Reasonable Opportunity of Hearing shall be extended to assessee in Rectification Proceedings before making Addition u/s 40A (7) of Income Tax Act: ITAT directs readjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Reasonable-Opportunity-of-Hearing-Opportunity-Rectification-Proceedings-income-tax-income-tax-act-taxscan.jpeg "Reasonable Opportunity of Hearing shall be extended to assessee in Rectification Proceedings before making Addition u/s 40A (7) of Income Tax Act: ITAT directs readjudication [Read Order]")
No addition can be made on assessee, if ownership of Jewellery belongs to Family Members: ITAT [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that no addition could be made on assessee, if ownership of jewellery belongs to family members. Ashok Kumar Tyagi, the...
![No addition can be made on assessee, if ownership of Jewellery belongs to Family Members: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/No-addition-can-be-made-on-assessee-addition-assessee-ownership-of-Jewellery-belongs-to-Family-Members-ownership-of-Jewellery-ITAT-Taxscan.jpg "No addition can be made on assessee, if ownership of Jewellery belongs to Family Members: ITAT [Read Order]")
Disallowed TDS Credit cannot be Added Twice to Income of Assessee as it Amounts to Double Addition: ITAT [Read Order]
The New Delhi bench of the Income Tax Appellate Tribunal (ITAT) held that the disallowed Tax Deducted at Source (TDS) credit cannot be added twice to the income of the assessee as it amounts to...
![Disallowed TDS Credit cannot be Added Twice to Income of Assessee as it Amounts to Double Addition: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/credit-income-Disallowance-assessee-ITAT-TDS-Disallowed-TDS-Credit-income-tax-taxscan-1.jpg "Disallowed TDS Credit cannot be Added Twice to Income of Assessee as it Amounts to Double Addition: ITAT [Read Order]")
Addition made by AO Without Giving Sufficient Opportunity to Assessee: ITAT Directs Re-adjudication [Read Order]
The Kolkata bench of the Income Tax Appellate Tribunal (ITAT) directed the assessing officer to re-adjudicate the addition made without giving the sufficient opportunity of hearing to the...
![Addition made by AO Without Giving Sufficient Opportunity to Assessee: ITAT Directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Addition-Addition-made-by-AO-AO-Sufficient-Opportunity-to-Assessee-Sufficient-Opportunity-Assessee-ITAT-Directs-Re-adjudication-ITAT-Re-adjudication-taxscan.jpg "Addition made by AO Without Giving Sufficient Opportunity to Assessee: ITAT Directs Re-adjudication [Read Order]")
No Addition would be made in Absence of Incriminating Material During Search: ITAT dismisses Appeal [Read Order]
The Kolkata bench of the Income Tax Appellate Tribunal (ITAT) held that there would be no additions made in the absence of incriminating material found during the search action. The Assessee, M/s...
![No Addition would be made in Absence of Incriminating Material During Search: ITAT dismisses Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Incriminating-Material-Absence-of-Incriminating-Material-Addition-ITAT-dismisses-Appeal-ITAT-Appeal-taxscan.jpg "No Addition would be made in Absence of Incriminating Material During Search: ITAT dismisses Appeal [Read Order]")
![ITAT deletes Addition made on Interest Receipt without Jurisdiction by CIT(A) [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/ITAT-deletes-Addition-made-on-Interest-Receipt-without-Jurisdiction-by-CITA-Jurisdiction-Interest-Receipt-Addition-made-on-Interest-Receipt-without-Jurisdiction-Taxscan.jpg "ITAT deletes Addition made on Interest Receipt without Jurisdiction by CIT(A) [Read Order]")
No Addition can be made on Unaccounted Share Capital when it already Taxed under Category of ‘Source of Income’ : ITAT [Read Order]
The New Delhi bench of the Income Tax Appellate Tribunal (ITAT) held that no addition can be made on any unaccounted share capital when it was already taxed under the category of ‘source of income’. ...
![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]")