![Non-Mention of Rule 46A Not Ground to Reject additional evidence: ITAT Remands Rs. 23.08 Cash Deposit Matter for fresh adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Cash-Deposit-Sources-Income-Tax-Act-ITAT.jpeg "Non-Mention of Rule 46A Not Ground to Reject additional evidence: ITAT Remands Rs. 23.08 Cash Deposit Matter for fresh adjudication [Read Order]")
Non-Mention of Rule 46A Not Ground to Reject additional evidence: ITAT Remands Rs. 23.08 Cash Deposit Matter for fresh adjudication [Read Order]
The Chennai Bench of the Income Tax Appellate Tribunal (ITAT) has remanded a case involving an addition of Rs. 23.08 lakh for unexplained cash...
![Condonation Petition For Delay in Filing ITR Pending: ITAT Remands S.80P Denial Matter of Co-operative Society [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/ITR-Filing.jpg "Condonation Petition For Delay in Filing ITR Pending: ITAT Remands S.80P Denial Matter of Co-operative Society [Read Order]")
![Addition of Rs. 2.02 Crore as Accommodation Entries: ITAT Holds Addition Unsustainable On Lack of Primary Proof [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Accommodation-Entries-itat-ahmedabad-taxscan.jpg "Addition of Rs. 2.02 Crore as Accommodation Entries: ITAT Holds Addition Unsustainable On Lack of Primary Proof [Read Order]")
![Income Already Taxed cannot be Treated Again as Unexplained Cash Credit: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Unexplained-Cash-Credit-ITAT-TAXSCAN.jpg "Income Already Taxed cannot be Treated Again as Unexplained Cash Credit: ITAT [Read Order]")
![Non-Consideration of Key Documents by AO and CIT(A): ITAT Restores Matter to AO for Fresh Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Documents-CITA-taxscan.jpg "Non-Consideration of Key Documents by AO and CIT(A): ITAT Restores Matter to AO for Fresh Adjudication [Read Order]")
Calcutta HC Upholds ITAT Order Deleting Addition u/s 68 of Income Tax Act made on account of Bogus Share Capital [Read Order]
In a recent case, the Calcutta High Court has upheld the Income Tax Appellate Tribunal (ITAT) order which upheld the CIT(A) order deleting addition made under section 68 of the Income Tax Act, 1961...
![Calcutta HC Upholds ITAT Order Deleting Addition u/s 68 of Income Tax Act made on account of Bogus Share Capital [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Bogus-share-capital-site-img.jpg "Calcutta HC Upholds ITAT Order Deleting Addition u/s 68 of Income Tax Act made on account of Bogus Share Capital [Read Order]")
Relief to Technova Imaging Systems: Bombay HC Allows Depreciation Claim Without Section 72A Approval [Read Order]
The Bombay High Court granted relief to Technova Imaging Systems and allowed the depreciation claim without the approval under Section 72A of the Income Tax Act, 1961. One of the main grounds...
![Relief to Technova Imaging Systems: Bombay HC Allows Depreciation Claim Without Section 72A Approval [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Technova-Imaging-Systems-bombay-high-court-taxscan.jpg "Relief to Technova Imaging Systems: Bombay HC Allows Depreciation Claim Without Section 72A Approval [Read Order]")
ITAT Remands Case for Fresh Hearing Despite Assessee Fails to Respond to Notices Four Times, w/o any Reasons [Read Order]
In a recent ruling, the Kolkata bench of the Income Tax Appellate Tribunal (ITAT) granted the assessee one more opportunity to be heard, despite the assessee having ignored notices from the...
![ITAT Remands Case for Fresh Hearing Despite Assessee Fails to Respond to Notices Four Times, w/o any Reasons [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/ITAT-fresh-hearing.webp "ITAT Remands Case for Fresh Hearing Despite Assessee Fails to Respond to Notices Four Times, w/o any Reasons [Read Order]")
Trust Charging Fees Alone Does Not Attract Proviso to S. 2(15): ITAT Remands S. 11 Exemption Denial Matter for Fresh Consideration [Read Order]
The Cochin Bench of Income Tax Appellate Tribunal (ITAT) remanded Section 11 matter for fresh adjudication holding that trust charging fees alone does not attract provision to Section 2(15) of the...
![Trust Charging Fees Alone Does Not Attract Proviso to S. 2(15): ITAT Remands S. 11 Exemption Denial Matter for Fresh Consideration [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Exemption-Income-Tax-Return-ITAT-TAXSCAN.jpg.webp "Trust Charging Fees Alone Does Not Attract Proviso to S. 2(15): ITAT Remands S. 11 Exemption Denial Matter for Fresh Consideration [Read Order]")
Cause of Delay should be Considered rather than Length of Delay for Condonation: ITAT Remands 44AB Penalty Issue for Reconsideration [Read Order]
The Cochin Bench of the Income Tax Appellate Tribunal (ITAT) remanded section 44AB Penalty issue for reconsideration holding that cause of delay should be considered rather than length of delay for...
![Cause of Delay should be Considered rather than Length of Delay for Condonation: ITAT Remands 44AB Penalty Issue for Reconsideration [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Condones-Delay-ITAT-TAXSCAN.jpg "Cause of Delay should be Considered rather than Length of Delay for Condonation: ITAT Remands 44AB Penalty Issue for Reconsideration [Read Order]")
Relief to Airtel, Charges Paid for Bandwidth to Overseas Telecom Operators Do Not Amount to Royalty under Income Tax Act: Delhi HC [Read Order]
In the case of Bharati Airtel, the Delhi High Court has dismissed an appeal preferred by the Income Tax Department and held that charges paid for bandwidth to overseas telecom operators do not amount...
![Relief to Airtel, Charges Paid for Bandwidth to Overseas Telecom Operators Do Not Amount to Royalty under Income Tax Act: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/airtel-delhi-high-court-taxscan.jpg "Relief to Airtel, Charges Paid for Bandwidth to Overseas Telecom Operators Do Not Amount to Royalty under Income Tax Act: Delhi HC [Read Order]")
Interest Income Earned During Plant Setup Treated as Capital: ITAT Upholds CIT(A)'s Decision to Delete Addition [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal(ITAT)upheld the Commissioner of Income Tax(Appelas)[CIT(A)]'s decision to delete an addition made by the Assessing Officer(AO), who had treated...
![Interest Income Earned During Plant Setup Treated as Capital: ITAT Upholds CIT(A)s Decision to Delete Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/power-plant.jpg "Interest Income Earned During Plant Setup Treated as Capital: ITAT Upholds CIT(A)s Decision to Delete Addition [Read Order]")