![Third-Party Statements and Documents Insufficient for S. 153A Jurisdiction: ITAT Quashes Assessments for Multiple Unabated Years [Read Order]](https://images.taxscan.in/h-upload/2026/01/01/500x300_2116406-third-party-statements-and-documents-insufficient-for-s-153a-jurisdiction-itat-quashes-assessments-for-multiple-unabated-years-taxscan.webp "Third-Party Statements and Documents Insufficient for S. 153A Jurisdiction: ITAT Quashes Assessments for Multiple Unabated Years [Read Order]")
Third-Party Statements and Documents Insufficient for S. 153A Jurisdiction: ITAT Quashes Assessments for Multiple Unabated Years [Read Order]
The Delhi Bench of the Income Tax AppellateTribunal ( ITAT ) quashed search assessments for four assessment years and ruled that third-party...
![Consolidated Approval u/s 153D for Multiple Taxpayers and Years in a Mechanical Manner: ITAT Invalidates Search Assessment [Read Order]](https://images.taxscan.in/h-upload/2025/12/31/250x150_2116272-consolidated-approval-us-153d-for-multiple-taxpayers-and-years-in-a-mechanical-manner-itat-invalidates-search-assessment-taxscan.webp "Consolidated Approval u/s 153D for Multiple Taxpayers and Years in a Mechanical Manner: ITAT Invalidates Search Assessment [Read Order]")
![ITAT Deletes ₹2.70 Crore Income Tax Addition on Alleged Cash Receipts from Property Sale, Cites Lack of Supportive Evidence [Read Order]](https://images.taxscan.in/h-upload/2025/12/30/250x150_2115856-itat-deletes-270-crore-income-tax-addition-on-alleged-cash-receipts-from-property-sale-cites-lack-of-supportive-evidence-taxscan.webp "ITAT Deletes ₹2.70 Crore Income Tax Addition on Alleged Cash Receipts from Property Sale, Cites Lack of Supportive Evidence [Read Order]")
![Urban Development Authority Entitled to S.11 Exemption: ITAT Rules Fees and Grants Not Commercial Receipts [Read Order]](https://images.taxscan.in/h-upload/2025/12/27/250x150_2115333-urban-development-authority-entitled-to-s11-exemption-itat-rules-fees-and-grants-not-commercial-receipts-taxscan.webp "Urban Development Authority Entitled to S.11 Exemption: ITAT Rules Fees and Grants Not Commercial Receipts [Read Order]")
![ITAT Directs Lumpsum 8% Tax Rate on Unexplained Cash Receipts and Payments for Alleged Accommodation Entry Business [Read Order]](https://images.taxscan.in/h-upload/2025/12/27/250x150_2115200-itat-directs-lumpsum-8-tax-rate-on-unexplained-cash-receipts-and-payments-for-alleged-accommodation-entry-business-taxscan.webp "ITAT Directs Lumpsum 8% Tax Rate on Unexplained Cash Receipts and Payments for Alleged Accommodation Entry Business [Read Order]")
Delhi HC Rules Six‑Year Limit u/s 153C Runs From Handing Over of Seized Documents to AO, Not Search Date [Read Order]
The Delhi High Court has dismissed an appeal filed by the Principal Commissioner ofIncome Tax (Central), Gurugram, affirming that the six‑year limit under Section 153C of the Income Tax Act, 1961,...
![Delhi HC Rules Six‑Year Limit u/s 153C Runs From Handing Over of Seized Documents to AO, Not Search Date [Read Order]](https://images.taxscan.in/h-upload/2025/12/21/500x300_2113603-delhi-hc-rules-us-153c-runs-handing-over-seized-documents-taxscan.webp "Delhi HC Rules Six‑Year Limit u/s 153C Runs From Handing Over of Seized Documents to AO, Not Search Date [Read Order]")
Charitable Trust can Exclude Doctors’ Fees to Calculate 2% Indigent Patient Fund Contribution: Bombay HC sustains ₹11.9 Cr Deduction [Read Order]
The Bombay High Court recently upheld an order of the Income Tax Appellate Tribunal (ITAT), which allowed a charitable trust to exclude doctors’ fees while calculating the mandatory 2% contribution...
![Charitable Trust can Exclude Doctors’ Fees to Calculate 2% Indigent Patient Fund Contribution: Bombay HC sustains ₹11.9 Cr Deduction [Read Order]](https://images.taxscan.in/h-upload/2025/11/27/500x300_2108374-charitable-trust-exclude-doctors-indigent-patient-fund-contribution-bombay-hc-taxscan.webp "Charitable Trust can Exclude Doctors’ Fees to Calculate 2% Indigent Patient Fund Contribution: Bombay HC sustains ₹11.9 Cr Deduction [Read Order]")
Only One-Day Granted to Respond to SCN: ITAT sets aside Ex-Parte Order, Condones Delay Caused by Husband’s Death [Read Order]
The Bangalore Bench of the Income Tax Appellate Tribunal ( ITAT ) allowed the appeal, holding that the delay in filing her appeal was due to sufficient cause, namely her husband’s serious illness...
![Only One-Day Granted to Respond to SCN: ITAT sets aside Ex-Parte Order, Condones Delay Caused by Husband’s Death [Read Order]](https://images.taxscan.in/h-upload/2025/11/13/500x300_2104812-respond-to-scn-scn-itat-ex-parte-order-condones-delay-taxscan.webp "Only One-Day Granted to Respond to SCN: ITAT sets aside Ex-Parte Order, Condones Delay Caused by Husband’s Death [Read Order]")
Disallowance of Weighted R&D Deduction u/s 35(2AB): ITAT Holds Non-Filing of Form 3CL Not Fatal [Read Order]
The Indore Bench of the Income Tax Appellate Tribunal (ITAT) held that non-filing of Form 3CL cannot be a ground to deny deduction under Section 35(2AB) when the assessee’s research activity is...
![Disallowance of Weighted R&D Deduction u/s 35(2AB): ITAT Holds Non-Filing of Form 3CL Not Fatal [Read Order]](https://images.taxscan.in/h-upload/2025/11/13/500x300_2104803-disallowance-form-3cl-disallowance-of-weighted-rd-deduction-taxscan.webp "Disallowance of Weighted R&D Deduction u/s 35(2AB): ITAT Holds Non-Filing of Form 3CL Not Fatal [Read Order]")
ITC under VAT cannot be Considered as Income Unless Claimed as Expenditure in P&L Account: ITAT [Read Order]
The Mumbai bench of the Income Tax Appellate Tribunal ( ITAT ) upheld the deletion of the VAT ( Value Added Tax ) input tax credit addition of ₹96.21 lakh, ruling that it does not constitute income...
![ITC under VAT cannot be Considered as Income Unless Claimed as Expenditure in P&L Account: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/11/12/500x300_2104464-itc-vat-pl-account-itat-expenditure-in-pl-account-taxscan.webp "ITC under VAT cannot be Considered as Income Unless Claimed as Expenditure in P&L Account: ITAT [Read Order]")
Once ITAT Order Attains Finality and Tax Paid, No Further Recovery Permissible: Madras HC Rules Authority Bound to Lift Attachment [Read Order]
The Madras High Court held that once the order of the Income Tax Appellate Tribunal (ITAT) attains finality and the tax demand is fully paid, the tax authorities cannot proceed with further...
![Once ITAT Order Attains Finality and Tax Paid, No Further Recovery Permissible: Madras HC Rules Authority Bound to Lift Attachment [Read Order]](https://images.taxscan.in/h-upload/2025/11/10/500x300_2103785-itat-itat-order-recovery-permissible-madras-hc-lift-attachment-madras-hc-rule-taxscan.webp "Once ITAT Order Attains Finality and Tax Paid, No Further Recovery Permissible: Madras HC Rules Authority Bound to Lift Attachment [Read Order]")
Cash commission Addition Based on Digital Data without Corroborative Evidence is Unsustainable: ITAT [Read Order]
The Jaipur Bench of Income Tax Appellate Tribunal (ITAT) deleted additions made by the Assessing Officer (AO) on account of alleged unaccounted cash commission expenditure, which was solely based on...
![Cash commission Addition Based on Digital Data without Corroborative Evidence is Unsustainable: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/11/08/500x300_2103265-cash-commission-taxscan.webp "Cash commission Addition Based on Digital Data without Corroborative Evidence is Unsustainable: ITAT [Read Order]")