![Half-Yearly Income Tax Case Digest: ITAT Decisions 2025 [Part IV]](https://images.taxscan.in/h-upload/2025/08/01/500x300_2072032-itat-4-1.webp "Half-Yearly Income Tax Case Digest: ITAT Decisions 2025 [Part IV]")
Half-Yearly Income Tax Case Digest: ITAT Decisions 2025 [Part IV]
This half-yearly round-up analytically summarizes the key Direct Tax-Income Tax rulings of the Income Tax Appellate Tribunal (ITAT) reported at...
![Evidence For Normal Business Activity: ITAT Upholds Surrendered ₹1.60 Cr as Business Income, Rejects S. 115BBE Application [Read Order]](https://images.taxscan.in/h-upload/2025/07/31/250x150_2071416-business-income-taxscan.webp "Evidence For Normal Business Activity: ITAT Upholds Surrendered ₹1.60 Cr as Business Income, Rejects S. 115BBE Application [Read Order]")
![Additional Evidence Filed for Supporting Genuineness of Business Advance: ITAT Remands ₹30 Cr Unexplained Credit Matter [Read Order]](https://images.taxscan.in/h-upload/2025/07/31/250x150_2071408-additional-evidence-filed-supporting-genuineness-business-advance-itat-remands-30-cr-unexplained-credit-taxscan.webp "Additional Evidence Filed for Supporting Genuineness of Business Advance: ITAT Remands ₹30 Cr Unexplained Credit Matter [Read Order]")
![BroadBand and Bandwidth Charges Not a Royalty: ITAT Dismisses TDS claim of Revenue [Read Order]](https://images.taxscan.in/h-upload/2025/07/31/250x150_2071310-budget-2024-union-budget-2024-budget-updates-budget-news-industry-demands-in-budget-industry-suggestions-for-tds-troublesome-tds-claim-tds-credit-taxscan.webp "BroadBand and Bandwidth Charges Not a Royalty: ITAT Dismisses TDS claim of Revenue [Read Order]")
![Interest on Enhanced Compensation is Contingent, Not Taxable Under Section 56(2)(viii) of the Income Tax Act: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/07/31/250x150_2071248-compensation-itat-taxscan.webp "Interest on Enhanced Compensation is Contingent, Not Taxable Under Section 56(2)(viii) of the Income Tax Act: ITAT [Read Order]")
Addition For Extrapolated Wages Restricted to Date of Survey Due to Lack of Evidence: ITAT Deletes ₹1.02 Cr Addition [Read Order]
The Chandigarh Bench of the Income Tax Appellate Tribunal ( ITAT ) has deleted an addition of Rs. 1,02,10,256/- for extrapolated wages and salary payments and held that such extrapolation beyond ...
![Addition For Extrapolated Wages Restricted to Date of Survey Due to Lack of Evidence: ITAT Deletes ₹1.02 Cr Addition [Read Order]](https://images.taxscan.in/h-upload/2025/07/31/500x300_2071430-lack-of-evidence-taxscan.webp "Addition For Extrapolated Wages Restricted to Date of Survey Due to Lack of Evidence: ITAT Deletes ₹1.02 Cr Addition [Read Order]")
ITAT Gives Relief to Assessee in PAN Mix-Up Case: Remands Matter Back to AO with Cost Condition [Read Order]
The Income Tax Appellate Tribunal (ITAT), Indore Bench, has allowed an appeal filed by one Avdhesh Baggad of Dhar district. The case, which involved a substantial addition of ₹12.56 lakh under ...
![ITAT Gives Relief to Assessee in PAN Mix-Up Case: Remands Matter Back to AO with Cost Condition [Read Order]](https://images.taxscan.in/h-upload/2025/07/31/500x300_2071242-pan-card.webp "ITAT Gives Relief to Assessee in PAN Mix-Up Case: Remands Matter Back to AO with Cost Condition [Read Order]")
Disallowance in Unabated Assessment Without Incriminating Material: ITAT Upholds Deletion of ₹16.29 Lakh Penalty u/s 271(1)(c) [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) upheld the deletion of penalty under Section 271(1)(c) of the Income Tax Act, 1961 and held that adhoc disallowance in an unabated...
![Disallowance in Unabated Assessment Without Incriminating Material: ITAT Upholds Deletion of ₹16.29 Lakh Penalty u/s 271(1)(c) [Read Order]](https://images.taxscan.in/h-upload/2025/07/30/500x300_2070898-itat-penalty-deletes-taxscan.webp "Disallowance in Unabated Assessment Without Incriminating Material: ITAT Upholds Deletion of ₹16.29 Lakh Penalty u/s 271(1)(c) [Read Order]")
Commission on Accommodation Entries Restricted to 2.5%: ITAT Delhi Upholds CIT(A) Order [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has upheld the Commissioner of Income Tax (Appeals) [CIT(A)]’s order, restricting the commission on accommodation entries provided by the ...
![Commission on Accommodation Entries Restricted to 2.5%: ITAT Delhi Upholds CIT(A) Order [Read Order]](https://images.taxscan.in/h-upload/2025/07/30/500x300_2070700-commission-accomodation-entries-taxscan.webp "Commission on Accommodation Entries Restricted to 2.5%: ITAT Delhi Upholds CIT(A) Order [Read Order]")
![ITAT: Mere Disagreement with AO’s View Doesn’t Justify Revision Under Section 263 [Read Order]](https://images.taxscan.in/h-upload/2025/07/30/500x300_2070681-itat-revision-taxscan.webp "ITAT: Mere Disagreement with AO’s View Doesn’t Justify Revision Under Section 263 [Read Order]")
Cash Sales Substantiated During Demonetization: ITAT Upholds ₹1.32 Cr Deletion of Cash Deposit Addition [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal ( ITAT ) has upheld the Commissioner of Income Tax (Appeals) [ CIT(A) ] order, deleting an addition of Rs. 1.32 crore made by the Assessing...
![Cash Sales Substantiated During Demonetization: ITAT Upholds ₹1.32 Cr Deletion of Cash Deposit Addition [Read Order]](https://images.taxscan.in/h-upload/2025/07/29/500x300_2070421-demonetization-itat-taxscan.webp "Cash Sales Substantiated During Demonetization: ITAT Upholds ₹1.32 Cr Deletion of Cash Deposit Addition [Read Order]")
Failure to Dispose Objections Before Assessment: ITAT Rules Reassessment Proceedings Void [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal ( ITAT ) has ruled that reassessment proceedings initiated under Section 148 of the Income Tax Act, 1961, by the Assessing Officer (AO) as void ...
![Failure to Dispose Objections Before Assessment: ITAT Rules Reassessment Proceedings Void [Read Order]](https://images.taxscan.in/h-upload/2025/07/29/500x300_2070419-reassessment-itat-taxscan.webp "Failure to Dispose Objections Before Assessment: ITAT Rules Reassessment Proceedings Void [Read Order]")