![Client Code Modification Misuse: ITAT Upholds CIT(A)’s Restriction of Additions to 1% as Assessee Acted Only as Broker [Read Order]](https://images.taxscan.in/h-upload/2025/10/03/500x300_2093494-broker-taxscan.webp "Client Code Modification Misuse: ITAT Upholds CIT(A)’s Restriction of Additions to 1% as Assessee Acted Only as Broker [Read Order]")
Client Code Modification Misuse: ITAT Upholds CIT(A)’s Restriction of Additions to 1% as Assessee Acted Only as Broker [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal ( ITAT ) upheld the Commissioner of Income Tax(Appeals)[CIT(A)]’s restriction of additions to 1% in...
![Penalty Paid to Third Parties for Breach of Contract Not Hit by Explanation u/s 37(1): ITAT Deletes ₹34.71 Lakh Disallowance [Read Order]](https://images.taxscan.in/h-upload/2025/10/01/250x150_2093008-2061821-penalty-hc-taxscan.webp "Penalty Paid to Third Parties for Breach of Contract Not Hit by Explanation u/s 37(1): ITAT Deletes ₹34.71 Lakh Disallowance [Read Order]")
![Serious Illness of Grandson: ITAT remands Section 54F Income Tax Exemption Claim to AO [Read Order]](https://images.taxscan.in/h-upload/2025/09/29/250x150_2092503-income-tax-exemption-income-share-transactions-undisclosed-income-income-tax-itat-taxscan.webp "Serious Illness of Grandson: ITAT remands Section 54F Income Tax Exemption Claim to AO [Read Order]")
![Final Income Tax Assessment Order Held Time-Barred u/s 144C(13): ITAT quashes ₹549 Cr Demand on Microsoft India [Read Order]](https://images.taxscan.in/h-upload/2025/09/29/250x150_2092296-royalty-licensing-software-delhi-high-court-appeal-microsoft-taxscan.webp "Final Income Tax Assessment Order Held Time-Barred u/s 144C(13): ITAT quashes ₹549 Cr Demand on Microsoft India [Read Order]")
![ITAT Delivers Twin Blow to Revenue; Upholds 80-IA on Amalgamated Units, Caps 14A at Actual Exempt Income [Read Order]](https://images.taxscan.in/h-upload/2025/09/28/250x150_2091861-itat-delivers-revenue-upholds-80-ia-amalgamated-units-caps-14a-actual-exempt-income-taxscan.webp "ITAT Delivers Twin Blow to Revenue; Upholds 80-IA on Amalgamated Units, Caps 14A at Actual Exempt Income [Read Order]")
Agricultural Land Classified as Residential by SVA: ITAT Directs Fresh Verification by CIT(A) on Addition u/s 56(2)(x)(b) [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) directed fresh verification by the Commissioner of Income Tax (Appeals)[CIT(A)] on the addition under section 56(2)(x)(b) of Income Tax ...
![Agricultural Land Classified as Residential by SVA: ITAT Directs Fresh Verification by CIT(A) on Addition u/s 56(2)(x)(b) [Read Order]](https://images.taxscan.in/h-upload/2025/09/25/500x300_2090928-itat-delhi-section562xb-agricultural-land-tax.webp "Agricultural Land Classified as Residential by SVA: ITAT Directs Fresh Verification by CIT(A) on Addition u/s 56(2)(x)(b) [Read Order]")
Credit Card Payments from Agricultural Income treated as Unexplained u/s 69C, Made Addition Based on Suspicion: ITAT Deletes Addition [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) deleted the addition of Rs. 9.99 lakh made under Section 69C of Income Tax Act, 1961, where cash payments toward credit card bills from...
![Credit Card Payments from Agricultural Income treated as Unexplained u/s 69C, Made Addition Based on Suspicion: ITAT Deletes Addition [Read Order]](https://images.taxscan.in/h-upload/2025/09/25/500x300_2090917-credit-card-payments-agricultural-income-treated-unexplained-taxscan.webp "Credit Card Payments from Agricultural Income treated as Unexplained u/s 69C, Made Addition Based on Suspicion: ITAT Deletes Addition [Read Order]")
Entire Business Expenses Disallowed Despite Active Painting Business: ITAT Restricts Disallowance to 20%, Partly Allowing Appeal [Read Order]
The Kolkata Bench of Income Tax Appellate Tribunal ( ITAT ) partly allowed the appeal and restricted the disallowance to 20% in a case where entire business expenses were disallowed despite the...
![Entire Business Expenses Disallowed Despite Active Painting Business: ITAT Restricts Disallowance to 20%, Partly Allowing Appeal [Read Order]](https://images.taxscan.in/h-upload/2025/09/24/500x300_2090531-business-expenses-itat-disallowance-taxscan.webp "Entire Business Expenses Disallowed Despite Active Painting Business: ITAT Restricts Disallowance to 20%, Partly Allowing Appeal [Read Order]")
Rs. 80 lakh Cash Payment for Flat Treated as Unexplained Investment: ITAT Upholds CIT(A) Deletion as No Payment or Allotment Exists [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal ( ITAT ) upheld the Commissioner of Income Tax( Appeals) [CIT(A)] deletion of Rs. 80 lakh treated as unexplained income for a flat, as no payment ...
![Rs. 80 lakh Cash Payment for Flat Treated as Unexplained Investment: ITAT Upholds CIT(A) Deletion as No Payment or Allotment Exists [Read Order]](https://images.taxscan.in/h-upload/2025/09/24/500x300_2090527-cash-payment-unexplained-investment-itat-upholds-taxscan.webp "Rs. 80 lakh Cash Payment for Flat Treated as Unexplained Investment: ITAT Upholds CIT(A) Deletion as No Payment or Allotment Exists [Read Order]")
Disallowance of Rs.10.28 Lakh Interest on Loan by Charitable Trust as Application of Income: ITAT Sets Aside CIT(A) Order [Read Order]
The Chennai Bench of Income Tax Appellate Tribunal ( ITAT ) set aside the Commissioner of Income Tax (Appeals)[CIT(A)] order in the case concerning the disallowance of Rs.10.28 lakh interest on loan...
![Disallowance of Rs.10.28 Lakh Interest on Loan by Charitable Trust as Application of Income: ITAT Sets Aside CIT(A) Order [Read Order]](https://images.taxscan.in/h-upload/2025/09/20/500x300_2089018-itat-delhi-trust-taxscan.webp "Disallowance of Rs.10.28 Lakh Interest on Loan by Charitable Trust as Application of Income: ITAT Sets Aside CIT(A) Order [Read Order]")
CIT(A) Holds Property Sale to Partner’s Son Genuine but Disallowed Indexed Interest Claim: ITAT sets aside Order for Verification [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), Bangalore Bench, sets aside an order to the income tax department’s Assessing officer for verification of the issue of disallowance of indexed interest ...
![CIT(A) Holds Property Sale to Partner’s Son Genuine but Disallowed Indexed Interest Claim: ITAT sets aside Order for Verification [Read Order]](https://images.taxscan.in/h-upload/2025/09/13/500x300_2086026-property-sale-taxscan.webp "CIT(A) Holds Property Sale to Partner’s Son Genuine but Disallowed Indexed Interest Claim: ITAT sets aside Order for Verification [Read Order]")
ITAT Upholds CIT(A) Deletion of ₹4.98 Crore Addition for Non-Filing Suppliers as Assessee Furnished Complete Evidence [Read Order]
The Patna Bench of Income Tax Appellate Tribunal ( ITAT ) upheld the Commissioner of Income Tax (Appeals) [CIT(A)] order deleting an addition of ₹4.98 crore for purchases from non-filing suppliers,...
![ITAT Upholds CIT(A) Deletion of ₹4.98 Crore Addition for Non-Filing Suppliers as Assessee Furnished Complete Evidence [Read Order]](https://images.taxscan.in/h-upload/2025/09/10/500x300_2085171-itat-patna-taxscan.webp "ITAT Upholds CIT(A) Deletion of ₹4.98 Crore Addition for Non-Filing Suppliers as Assessee Furnished Complete Evidence [Read Order]")