![Non-receipt of Notices and Lack of Digital Access: ITAT remands ₹34.77 Lakh LTCG Addition as Equitable Relief [Read Order]](https://images.taxscan.in/h-upload/2025/10/23/500x300_2099370-lack-digital-access-itat-lakh-ltcg-taxscan.webp "Non-receipt of Notices and Lack of Digital Access: ITAT remands ₹34.77 Lakh LTCG Addition as Equitable Relief [Read Order]")
Non-receipt of Notices and Lack of Digital Access: ITAT remands ₹34.77 Lakh LTCG Addition as 'Equitable Relief' [Read Order]
The Nagpur Bench of the Income Tax Appellate Tribunal (ITAT) granted relief to an auto driver assessee in a case involving the disallowance of...
![Interest Deduction u/s 57: ITAT Allows Claim After Verifying Payments and Interest Earned [Read Order]](https://images.taxscan.in/h-upload/2025/10/23/250x150_2099260-itat-verifying-payments-interest-earned-taxscan.webp "Interest Deduction u/s 57: ITAT Allows Claim After Verifying Payments and Interest Earned [Read Order]")
![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/2025/10/23/250x150_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]")
![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]
The bench of the Income Tax Appellate Tribunal (ITAT), Raipur, has restricted the addition to the differential margin between the Gross Profit (GP) declared by the assessee and the benchmark rate...
![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/2025/10/21/500x300_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]
The bench of the Income Tax Appellate Tribunal (ITAT), Raipur, ruled that an amount recorded as an advance and subsequently paid before the due date of filing the return cannot automatically be...
![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/2025/10/21/500x300_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]")