![Rs. 18.76 cr Disallowed for Non-Deduction of TDS u/s 194Q: ITAT Restores Matter to CIT(A) [Read Order]](https://images.taxscan.in/h-upload/2025/10/23/500x300_2099221-nondeduction-tds-taxscan.webp "Rs. 18.76 cr Disallowed for Non-Deduction of TDS u/s 194Q: ITAT Restores Matter to CIT(A) [Read Order]")
Rs. 18.76 cr Disallowed for Non-Deduction of TDS u/s 194Q: ITAT Restores Matter to CIT(A) [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal ( ITAT ) restored the matter to the Commissioner of Income Tax (Appeals) [CIT(A)] in the matter,...
![Depreciation Cannot be Allowed if Cost of Acquisition Claimed: ITAT Remands for Verification of S.11(6) Compliance [Read Order]](https://images.taxscan.in/h-upload/2025/10/22/250x150_2098990-dpreciation-itat-taxscan.webp "Depreciation Cannot be Allowed if Cost of Acquisition Claimed: ITAT Remands for Verification of S.11(6) Compliance [Read Order]")
![Brought-Forward Loan Cannot Be Taxed without Payment During Relevant Year: ITAT Deletes ₹1.45 Cr Deemed Dividend Addition [Read Order]](https://images.taxscan.in/h-upload/2025/10/21/250x150_2098691-taxed-without-payment-itat-deemed-dividend-taxscan.webp "Brought-Forward Loan Cannot Be Taxed without Payment During Relevant Year: ITAT Deletes ₹1.45 Cr Deemed Dividend Addition [Read Order]")
![ITAT restricts Addition on “Peak Purchase” to Differential Margin Between Declared and Benchmark Profit in Rice Trading Case [Read Order]](https://images.taxscan.in/h-upload/2025/10/21/250x150_2098740-rice-trading-taxscan.webp "ITAT restricts Addition on “Peak Purchase” to Differential Margin Between Declared and Benchmark Profit in Rice Trading Case [Read Order]")
![Amount Shown as Advance and Paid Before Due Date Cannot Be Treated as Revenue Receipt: ITAT Orders Fresh Verification on ₹6.12 Lakh Deemed Sales Tax Addition [Read Order]](https://images.taxscan.in/h-upload/2025/10/21/250x150_2098672-itat-deemed-sales-tax-addition-taxscan.webp "Amount Shown as Advance and Paid Before Due Date Cannot Be Treated as Revenue Receipt: ITAT Orders Fresh Verification on ₹6.12 Lakh Deemed Sales Tax Addition [Read Order]")
Unexplained Cash Deposit Addition u/s 69A: ITAT Restores Matter to File additional Evidence, Including Bank Statements [Read Order]
The Chennai Bench of the Income Tax Appellate Tribunal (ITAT) restored the issue of unexplained money addition made under Section 69A back to the file of the Assessing Officer (AO) to allow the ...
![Unexplained Cash Deposit Addition u/s 69A: ITAT Restores Matter to File additional Evidence, Including Bank Statements [Read Order]](https://images.taxscan.in/h-upload/2025/10/21/500x300_2098610-unexplained-cash-deposit-itat-bank-statements-taxscan.webp "Unexplained Cash Deposit Addition u/s 69A: ITAT Restores Matter to File additional Evidence, Including Bank Statements [Read Order]")
Shareholder Loan Treated as Deemed Dividend u/s 2(22)(e): ITAT Restricts Addition to Company’s Accumulated Profits [Read Order]
The Mumbai bench of Income Tax Appellate Tribunal (ITAT) restricted the addition of ₹88.26 lakh to companies' accumulated profits on the ground that loan of the shareholder was treated as a deemed...
![Shareholder Loan Treated as Deemed Dividend u/s 2(22)(e): ITAT Restricts Addition to Company’s Accumulated Profits [Read Order]](https://images.taxscan.in/h-upload/2025/10/18/500x300_2097762-shareholder-loan-deemed-dividend-itat-taxscan.webp "Shareholder Loan Treated as Deemed Dividend u/s 2(22)(e): ITAT Restricts Addition to Company’s Accumulated Profits [Read Order]")
![Assessment Framed Without Jurisdictional Notice u/s 143(2) Invalid: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/18/500x300_2097659-assessment-framed-jurisdictional-notice-itat-taxscan.webp "Assessment Framed Without Jurisdictional Notice u/s 143(2) Invalid: ITAT [Read Order]")
Income Already Taxed in Share Applicant Companies: ITAT Deletes ₹190 Crore Share Capital Addition citing Double Taxation [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT), in a third-member reference, deleted an addition of ₹190 Crore made under Section 68 of the Income Tax Act, 1961, holding that once the ...
![Income Already Taxed in Share Applicant Companies: ITAT Deletes ₹190 Crore Share Capital Addition citing Double Taxation [Read Order]](https://images.taxscan.in/h-upload/2025/10/17/500x300_2097410-double-taxation-taxscan1.webp "Income Already Taxed in Share Applicant Companies: ITAT Deletes ₹190 Crore Share Capital Addition citing Double Taxation [Read Order]")
Charter Hire Charges Disputed as Royalty Instead of Presumptive Income: ITAT Restores Matter to DRP for Fresh Directions [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal ( ITAT ) restored the matter to the Dispute Resolution Panel (DRP) for fresh directions in a case where charter hire charges were treated as royalty...
![Charter Hire Charges Disputed as Royalty Instead of Presumptive Income: ITAT Restores Matter to DRP for Fresh Directions [Read Order]](https://images.taxscan.in/h-upload/2025/10/17/500x300_2097388-charter-hire-presumptive-income-itat-drp-taxscan.webp "Charter Hire Charges Disputed as Royalty Instead of Presumptive Income: ITAT Restores Matter to DRP for Fresh Directions [Read Order]")
TDS on Referral Commission: ITAT Rules S.194D Not Applicable, Deletes Disallowance of Rs. 2.92 Lakh u/s 40(a)(ia) [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal ( ITAT ) deleted a Tax Deducted at Source (TDS) related disallowance of Rs. 2.92 lakh made under section 40(a)(ia) of Income Tax Act,1961 in respect...
![TDS on Referral Commission: ITAT Rules S.194D Not Applicable, Deletes Disallowance of Rs. 2.92 Lakh u/s 40(a)(ia) [Read Order]](https://images.taxscan.in/h-upload/2025/10/17/500x300_2097375-tds-referral-commission-itat-taxscan.webp "TDS on Referral Commission: ITAT Rules S.194D Not Applicable, Deletes Disallowance of Rs. 2.92 Lakh u/s 40(a)(ia) [Read Order]")
ITAT Allows Full Rs. 8.55 Lakh Commission Paid by CA to Referral Agents, Holding Ad Hoc 30% Disallowance Unsustainable [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal ( ITAT ) allowed the full Rs. 8.55 lakh commission paid by a Chartered Accountant (CA) to 14 referral agents for identifying potential insurance ...
![ITAT Allows Full Rs. 8.55 Lakh Commission Paid by CA to Referral Agents, Holding Ad Hoc 30% Disallowance Unsustainable [Read Order]](https://images.taxscan.in/h-upload/2025/10/17/500x300_2097374-itat-down-excessive-disallowance-taxscan.webp "ITAT Allows Full Rs. 8.55 Lakh Commission Paid by CA to Referral Agents, Holding Ad Hoc 30% Disallowance Unsustainable [Read Order]")