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Unauthenticated Excel Sheets and Emails Sent by Lenders deemed "Dumb Documents" for interest Addition: ITAT quashes order [Read Order]

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) held that loose papers, printouts, or emails not forming part of the assessee’s regular...

Third-Party Statements and Documents Insufficient for S. 153A Jurisdiction: ITAT Quashes Assessments...

Consolidated Approval u/s 153D for Multiple Taxpayers and Years in a Mechanical Manner: ITAT...

Notices to suspend activities and Maintain Status Quo Not Seizure: ITAT Rules closing stock cannot...

Assessment Order Passed on Same Date as S.151A Modified via Notification: ITAT quashes order for...

Reopening Invalid Due to Mismatch in Sanctioning Authorities and Lack of Proper Sanction u/s 151: ITAT quashes order [Read Order]

The Kolkata Bench of the Income Tax AppellateTribunal (ITAT) quashed a reassessment order due to the mismatch in sanctioning authorities and lack of proper approval required under Section 151 of...

Final Income Tax Assessment Passed beyond One Month from DRP directions Barred by Limitation: ITAT Quashes order [Read Order]

The Chennai Bench of the Income Tax Appellate Tribunal (ITAT) quashed a final assessment order because it was issued beyond the statutory period of one month from the end of the month in which the...

Entire Purchase Amount cannot be Disallowed when Sales accepted and Stock Records maintained: ITAT restricts Bogus Purchase addition to 5% [Read Order]

The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) restricted a bogus purchase addition to 5% and ruled that the Assessing Officer (AO) cannot treat the entire purchase amount as non-genuine...

Only Profit Element must be Taxed in unrecorded Business Receipts: ITAT Directs Estimation of Profit at 7% on Cash Receipts [Read Order]

The Kolkata Bench of the Income Tax Appellate Tribunal (ITAT) that the provision of Section 69A was not applicable to unrecorded cash transactions that represent business receipts found in...

S. 68 Not Attracted as Repayment Established by Banking Channels: ITAT upholds Deletion of ₹2.90 Cr Addition [Read Order]

The Kolkata Bench of the Income Tax Appellate Tribunal (ITAT) dismissed the Revenue's appeal and where an assessee establishes the identity, creditworthiness, and genuineness of a transaction ...

Annual Income Tax Case Digest: ITAT Decisions 2025 [Part XIV]

This annual round-up analytically summarizes the key Direct Tax-Income Tax rulings of the Income Tax Appellate Tribunal (ITAT) reported on Taxscan.in in 2025. Income from House...

AO's Withholding on Software Receipts Nullified by ITAT Ruling on No PE: Delhi HC Grants Relief to Zscaler Inc [Read Order]

In a recent ruling, the Delhi High Court has provided relief to a US‑based technology company, Zscaler Inc., by quashing the Assessing Officer’s(AO) order that imposed an 8.75% withholding tax on its...

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