![Deemed Dividend u/s 2(22)(e) Inapplicable to Sister-Concern Loans: ITAT Deletes Addition [Read Order]](https://images.taxscan.in/h-upload/2025/12/08/500x300_2110916-itat-ahmedabad-loans-deemed-dividend-sister-concern-inapplicable-itat-deletes-addition-taxscan.webp "Deemed Dividend u/s 2(22)(e) Inapplicable to Sister-Concern Loans: ITAT Deletes Addition [Read Order]")
Deemed Dividend u/s 2(22)(e) Inapplicable to Sister-Concern Loans: ITAT Deletes Addition [Read Order]
The two-member bench, comprising SuchitraKamble (Judicial Member), addressed the core legal issue: whether a loan transaction between two sister...
![ITAT Remands 26AS Mismatch to AO for Verification of Actual Receipts and TDS Credits for Accurate Income Reporting [Read Order]](https://images.taxscan.in/h-upload/2025/11/29/250x150_2108711-itat-directs-re-adjudication-taxscan.webp "ITAT Remands 26AS Mismatch to AO for Verification of Actual Receipts and TDS Credits for Accurate Income Reporting [Read Order]")
![ITAT Upholds Assessee’s Consistent 70:30 Allocation of Sales Promotion and Financial Expenses Between Revenue and Capital Work-in-Progress [Read Order]](https://images.taxscan.in/h-upload/2025/11/29/250x150_2108710-itat-assessee-sales-promotion-financial-expenses-revenue-capital-taxscan.webp "ITAT Upholds Assessee’s Consistent 70:30 Allocation of Sales Promotion and Financial Expenses Between Revenue and Capital Work-in-Progress [Read Order]")
![AO Must Re-Examine Income After Considering Stock Records: ITAT Remands Addition Based on Survey Statement [Read Order]](https://images.taxscan.in/h-upload/2025/12/07/250x150_2110733-ao-re-examine-income-considering-stock-records-itat-remands-survey-statement-taxscan.jfif "AO Must Re-Examine Income After Considering Stock Records: ITAT Remands Addition Based on Survey Statement [Read Order]")
![ITAT Sets Aside ₹6.90 Cr Share Premium Addition for Non-Consideration of Assessee’s Evidence [Read Order]](https://images.taxscan.in/h-upload/2025/11/29/250x150_2108701-itat-premium-addition-non-consideration-assessee-evidence-taxscan.webp "ITAT Sets Aside ₹6.90 Cr Share Premium Addition for Non-Consideration of Assessee’s Evidence [Read Order]")
Seized Cash Once Taxed in Brother’s Hands cannot be Taxed Again: ITAT remands ₹4L Cash Addition [Read Order]
The Patna Bench of the Income Tax Appellate Tribunal ( ITAT ) partly allowed the appeal, holding that the same seized cash cannot be added twice, once in his hands and again in the hands of his...
![Seized Cash Once Taxed in Brother’s Hands cannot be Taxed Again: ITAT remands ₹4L Cash Addition [Read Order]](https://images.taxscan.in/h-upload/2025/11/28/500x300_2108599-itat-patna-seized-cash-taxscan.webp "Seized Cash Once Taxed in Brother’s Hands cannot be Taxed Again: ITAT remands ₹4L Cash Addition [Read Order]")
ITAT Restores Appeal After Improper 249(4) Dismissal: CIT(A) Must Re-Examine Bogus Loan Addition Based on Third Party Statements [Read Order]
The ITAT ruled the CIT(A) wrongly dismissed the appeal and ordered fresh review of the Section 68 addition based only on third-party statements. The Jaipur Bench of the Income Tax Appellate...
![ITAT Restores Appeal After Improper 249(4) Dismissal: CIT(A) Must Re-Examine Bogus Loan Addition Based on Third Party Statements [Read Order]](https://images.taxscan.in/h-upload/2025/11/28/500x300_2108575-itat-11.webp "ITAT Restores Appeal After Improper 249(4) Dismissal: CIT(A) Must Re-Examine Bogus Loan Addition Based on Third Party Statements [Read Order]")
Revenue cannot take advantage of Clerical mistakes in ITR Filing: ITAT grants Income Tax Exemption for Trust [Read Order]
Revenue cannot take advantage of clerical mistakes in ITR Filing: ITAT grants Income Tax Exemption for Trust The Bangalore bench of the Income Tax Appellate Tribunal (ITAT) granted an income tax...
![Revenue cannot take advantage of Clerical mistakes in ITR Filing: ITAT grants Income Tax Exemption for Trust [Read Order]](https://images.taxscan.in/h-upload/2025/12/05/500x300_2110319-mistakes-in-itr-filing-taxscan.jfif "Revenue cannot take advantage of Clerical mistakes in ITR Filing: ITAT grants Income Tax Exemption for Trust [Read Order]")
‘Sexist Assumptions’ in CIT(A) Order: ITAT slams Authority for Ignoring Women’s Expertise, Deletes Sales Commission Disallowance [Read Order]
The Income Tax Appellate Tribunal (ITAT), Bangalore Bench, has strongly criticised the Commissioner of Income Tax (Appeals) [CIT(A)] for making sexist and baseless assumptions while disallowing...
![‘Sexist Assumptions’ in CIT(A) Order: ITAT slams Authority for Ignoring Women’s Expertise, Deletes Sales Commission Disallowance [Read Order]](https://images.taxscan.in/h-upload/2025/12/04/500x300_2110189-sexist-assumptions-womens-expertise-deletes-sales-commission-taxscan.webp "‘Sexist Assumptions’ in CIT(A) Order: ITAT slams Authority for Ignoring Women’s Expertise, Deletes Sales Commission Disallowance [Read Order]")
No Transfer Order from Delhi AO to Jaipur AO: ITAT Quashes 153C Assessment for Lack of Territorial Jurisdiction [Read Order]
The Jaipur Bench of the Income Tax Appellate Tribunal (ITAT) quashed the assessment framed under Section 153C of the Income Tax Act, 1961, holding that the Assessing Officer (AO) in Jaipur had no...
![No Transfer Order from Delhi AO to Jaipur AO: ITAT Quashes 153C Assessment for Lack of Territorial Jurisdiction [Read Order]](https://images.taxscan.in/h-upload/2025/11/28/500x300_2108593-no-transfer-order-delhi-ao-jaipur-ao-itat-territorial-jurisdiction-taxscan.webp "No Transfer Order from Delhi AO to Jaipur AO: ITAT Quashes 153C Assessment for Lack of Territorial Jurisdiction [Read Order]")
ITAT Deletes ₹37.87L Addition After AO Accepts Turnover Reconciliation: Holds CIT(A)’s Remand of 144 Order Improper [Read Order]
The Jaipur Bench of the Income Tax Appellate Tribunal (ITAT) allowed the appeal by deleting the addition of ₹37,87,140, after noting that the Assessing Officer (AO) had accepted the assessee’s...
![ITAT Deletes ₹37.87L Addition After AO Accepts Turnover Reconciliation: Holds CIT(A)’s Remand of 144 Order Improper [Read Order]](https://images.taxscan.in/h-upload/2025/11/28/500x300_2108544-barred-reassessment-case-taxscan.webp "ITAT Deletes ₹37.87L Addition After AO Accepts Turnover Reconciliation: Holds CIT(A)’s Remand of 144 Order Improper [Read Order]")
VAT Accepted Books Cannot Be Rejected Without Defects: ITAT Deletes Bogus Purchase Addition After AO Makes No Independent Inquiry [Read Order]
The Jaipur Bench of the Income Tax Appellate Tribunal (ITAT) allowed the appeal, deleting the bogus purchase addition after holding that when the books of account were accepted in Value Added Tax...
![VAT Accepted Books Cannot Be Rejected Without Defects: ITAT Deletes Bogus Purchase Addition After AO Makes No Independent Inquiry [Read Order]](https://images.taxscan.in/h-upload/2025/11/28/500x300_2108603-vat-itat-bogus-purchase-ao-taxscan.webp "VAT Accepted Books Cannot Be Rejected Without Defects: ITAT Deletes Bogus Purchase Addition After AO Makes No Independent Inquiry [Read Order]")