![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]")
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...
![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/2025/10/17/250x150_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]")
![Tax on Rental Income of Vacant Flat Limited to Municipal Value: ITAT restricts ₹5,026 as Rental Income [Read Order]](https://images.taxscan.in/h-upload/2025/10/16/250x150_2097143-rental-income-taxscan.webp "Tax on Rental Income of Vacant Flat Limited to Municipal Value: ITAT restricts ₹5,026 as Rental Income [Read Order]")
![No Disallowance can be made without Rejecting Books of Account: ITAT Deletes ₹63.16 Lakh addition on Expenses [Read Order]](https://images.taxscan.in/h-upload/2025/10/16/250x150_2097111-books-of-account-itat-taxscan.webp "No Disallowance can be made without Rejecting Books of Account: ITAT Deletes ₹63.16 Lakh addition on Expenses [Read Order]")
![S. 144(C)(13) Timeline Mandatory: Bombay HC rules Transfer Pricing Addition Non Est for Delay in DRP Directions Implementation [Read Order]](https://images.taxscan.in/h-upload/2025/10/16/250x150_2097030-transfer-pricing-taxscan.webp "S. 144(C)(13) Timeline Mandatory: Bombay HC rules Transfer Pricing Addition Non Est for Delay in DRP Directions Implementation [Read Order]")
Lack of Proof and Documentation for Sub-Contractor Payments: ITAT upholds 20% Disallowance on Expenditure Payments
The Rajkot Bench of the Income Tax Appellate Tribunal (ITAT) upheld the decision of the Commissioner of Income Tax (Appeals) [CIT(A)] to sustain a 20% adhoc disallowance of direct expenditure for ...
Bullion Trader’s Demonetisation Cash Deposits Found Genuine: ITAT Deletes ₹9.24 Crore Addition u/s 68 of the Income Tax Act [Read Order]
The bench of the Income Tax Appellate Tribunal (ITAT), Lucknow, has held that cash deposits made during the demonetisation period, which were duly recorded as cash sales in the assessee’s books of...
![Bullion Trader’s Demonetisation Cash Deposits Found Genuine: ITAT Deletes ₹9.24 Crore Addition u/s 68 of the Income Tax Act [Read Order]](https://images.taxscan.in/h-upload/2025/10/15/500x300_2096821-demonetisation-cash-deposits-itat-ncome-tax-act-taxscan.webp "Bullion Trader’s Demonetisation Cash Deposits Found Genuine: ITAT Deletes ₹9.24 Crore Addition u/s 68 of the Income Tax Act [Read Order]")
Salary Earned for Services Rendered in the U.S. Not Taxable in India: ITAT directs AO to Verify TRC and Grant DTAA Relief [Read Order]
The Bench of the Income Tax Appellate Tribunal (ITAT), Chennai, held that salary earned for services rendered abroad is not taxable in India if the assessee is a non-resident, eligible for relief...
![Salary Earned for Services Rendered in the U.S. Not Taxable in India: ITAT directs AO to Verify TRC and Grant DTAA Relief [Read Order]](https://images.taxscan.in/h-upload/2025/10/15/500x300_2096726-india-us-dtaa-taxscan.webp "Salary Earned for Services Rendered in the U.S. Not Taxable in India: ITAT directs AO to Verify TRC and Grant DTAA Relief [Read Order]")
![Non-Faceless Income Tax Reassessment Notices u/s 148 are Invalid: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/15/500x300_2096713-reassessment-notice-taxscan.webp "Non-Faceless Income Tax Reassessment Notices u/s 148 are Invalid: ITAT [Read Order]")
CIT(A) Must Pass Reasoned Order, Cannot Merely Uphold AO's View: ITAT Restores Rs. 1.86 Cr Addition for Fresh Adjudication [Read Order]
The Kolkata Bench of the Income Tax Appellate Tribunal (ITAT) set aside the orders of both the Commissioner of Income Tax (Appeals) [CIT(A)] and the Assessing Officer (AO) and remitted the matter...
![CIT(A) Must Pass Reasoned Order, Cannot Merely Uphold AOs View: ITAT Restores Rs. 1.86 Cr Addition for Fresh Adjudication [Read Order]](https://images.taxscan.in/h-upload/2025/10/13/500x300_2096200-uphold-ao-itat-fresh-adjudication-taxscan.webp "CIT(A) Must Pass Reasoned Order, Cannot Merely Uphold AOs View: ITAT Restores Rs. 1.86 Cr Addition for Fresh Adjudication [Read Order]")
Assessment Without Inquiry on Co-owner's Source of Payment on Property Purchase: ITAT Orders Fresh Enquiry [Read Order]
The Jabalpur Bench of the Income Tax Appellate Tribunal (ITAT) restored the appeal to the Assessing Officer (AO) for fresh consideration by holding that the source of payment for property purchase...
![Assessment Without Inquiry on Co-owners Source of Payment on Property Purchase: ITAT Orders Fresh Enquiry [Read Order]](https://images.taxscan.in/h-upload/2025/10/13/500x300_2096053-property-purchase-taxscan.webp "Assessment Without Inquiry on Co-owners Source of Payment on Property Purchase: ITAT Orders Fresh Enquiry [Read Order]")
Cybersecurity Software Sale Not Taxable as FTS: ITAT Rules Payments Outside Scope of S. 9(1)(vii) and India-Ireland DTAA as No Human Interface Involved [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal ( ITAT ) has held that payments received from Indian distributors for sale of cybersecurity software cannot be taxed in India as ‘Fees for...
![Cybersecurity Software Sale Not Taxable as FTS: ITAT Rules Payments Outside Scope of S. 9(1)(vii) and India-Ireland DTAA as No Human Interface Involved [Read Order]](https://images.taxscan.in/h-upload/2025/10/11/500x300_2095592-cybersecurity-software-taxscan.webp "Cybersecurity Software Sale Not Taxable as FTS: ITAT Rules Payments Outside Scope of S. 9(1)(vii) and India-Ireland DTAA as No Human Interface Involved [Read Order]")