![Income Tax Annual Digest 2024: ITAT Cases [Part 29]](https://www.taxscan.in/wp-content/uploads/2025/01/Income-Tax-Income-Tax-Annual-Digest-2024-Annual-Digest-2024-ITAT-ITAT-Cases-Part-29-taxscan.jpg "Income Tax Annual Digest 2024: ITAT Cases [Part 29]")
Income Tax Annual Digest 2024: ITAT Cases [Part 29]
This annual round-up analytically summarizes all the Income Tax related Orders of the Income Tax Appellate Tribunal (ITAT) Benches of India reported...
![Service Tax not applicable on extraction of Iron Ore from leased mines: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Service-Tadax-leased-mines-CESTAT-Bangalore-Section-65-Tax-not-applicable-extraction-of-Iron-Ore-taxscan.jpg "Service Tax not applicable on extraction of Iron Ore from leased mines: CESTAT [Read Order]")
![Imported Cocoa Beans: CESTAT observes 11-Month BIS Testing Delays possibly causing Quality Deterioration, Reduces Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Imported-Cocoa-Beans-Cocoa-Beans-CESTAT-Quality-Deterioration-Reduces-Penalty-BIS-Testing-taxscan.jpg "Imported Cocoa Beans: CESTAT observes 11-Month BIS Testing Delays possibly causing Quality Deterioration, Reduces Penalty [Read Order]")
![AO Adds Purchases from Suppliers Issuing Fake Bills to Income, Labels Them Bogus: ITAT directs for Further Verification [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-ITAT-Bangalore-Assessing-Officer-Label-Them-Bogus-Suppliers-Issuing-Fake-Bills-to-Income-AO-Adds-Purchases-taxscan.jpg "AO Adds Purchases from Suppliers Issuing Fake Bills to Income, Labels Them Bogus: ITAT directs for Further Verification [Read Order]")
CVD at 10% Levied on Insoluble Sulphar Despite ‘Nil’ Excise Duty: CESTAT sets aside Order [Read Order]
The Bangalore bench of the Customs Excise and Service Tax Appellate Tribunal (CESTAT) has overturned the assessing authority's order imposing a 10% Countervailing Duty (CVD) on insoluble sulfur,...
![CVD at 10% Levied on Insoluble Sulphar Despite ‘Nil’ Excise Duty: CESTAT sets aside Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/site-imd-7.jpg "CVD at 10% Levied on Insoluble Sulphar Despite ‘Nil’ Excise Duty: CESTAT sets aside Order [Read Order]")
Email Communication Error Leads to Non-Appearance Before CIT(A): ITAT directs Fresh Adjudication [Read Order]
The Bangalore Bench of Income Tax Appellate Tribunal(ITAT)ordered for fresh adjudication after an email communication error led to the non-appearance of the assessee, before the Commissioner of...
![Email Communication Error Leads to Non-Appearance Before CIT(A): ITAT directs Fresh Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/Kerala-HC-Income-Tax-Notice-Email-SMS-taxscan.jpg "Email Communication Error Leads to Non-Appearance Before CIT(A): ITAT directs Fresh Adjudication [Read Order]")
Guidance Value of Land or Building Should be used to Determine Consideration Where Transfer Value of Capital Asset is not determinable: ITAT [Read Order]
The Bangalore bench of Income Tax Appellate Tribunal(ITAT)ruled that the guidance value of land or building should be used to determine the consideration when the transfer value of a capital asset is...
![Guidance Value of Land or Building Should be used to Determine Consideration Where Transfer Value of Capital Asset is not determinable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/site-imd-28.jpg "Guidance Value of Land or Building Should be used to Determine Consideration Where Transfer Value of Capital Asset is not determinable: ITAT [Read Order]")
ITAT Orders Detailed Verification of KYC for Cooperative Society’s SBN Deposits during Demonetization [Read Order]
In a recent case, The Bangalore bench of the Income Tax Appellate Tribunal (ITAT) ordered detailed verification of “KYC” ( Know Your Customer) of the members of the assessee-cooperative society in...
![ITAT Orders Detailed Verification of KYC for Cooperative Society’s SBN Deposits during Demonetization [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/co-op-society-kerala-high-court-Reopening-of-Assessment-taxscan.jpg "ITAT Orders Detailed Verification of KYC for Cooperative Society’s SBN Deposits during Demonetization [Read Order]")
ITAT allows 69-Day Delay in appeal Filing due to Reasonable Cause, directs CIT (A) to Reassess Case [Read Order]
In a recent ruling, The Bangalore bench of the Income Tax Appellate Tribunal (ITAT) has allowed a 69-day delay in the filing of an appeal due to a reasonable cause and has directed the Commissioner...
![ITAT allows 69-Day Delay in appeal Filing due to Reasonable Cause, directs CIT (A) to Reassess Case [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/Delay-filing-Appeal-Reasonable-Cause-ITAT-TAXSCAN.jpg "ITAT allows 69-Day Delay in appeal Filing due to Reasonable Cause, directs CIT (A) to Reassess Case [Read Order]")
Relief for BSNL Employees’ Co-operative Society: ITAT grants Section 80P(2) Deduction [Read Order]
The Bangalore bench of the Income Tax Appellate Tribunal ( ITAT ) has ruled in favour of BSNL Employees' Co-operative Society, granting it the benefit of deduction under Section 80P(2) of the Income...
![Relief for BSNL Employees’ Co-operative Society: ITAT grants Section 80P(2) Deduction [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/bsnl-site-img.jpg "Relief for BSNL Employees’ Co-operative Society: ITAT grants Section 80P(2) Deduction [Read Order]")
![CESTAT upholds Excise Duty Demand on Scraps, made within 5 years from Date of Knowledge [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/CESTAT-Excise-Duty-Excise-Duty-Demand-on-Scraps-Scraps-Customs-Excise-and-Service-Tax-Appellate-Tribunal-Taxscan.jpg "CESTAT upholds Excise Duty Demand on Scraps, made within 5 years from Date of Knowledge [Read Order]")