![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]")
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’...
![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/2025/11/13/250x150_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]](https://images.taxscan.in/h-upload/2025/11/13/250x150_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]](https://images.taxscan.in/h-upload/2025/11/12/250x150_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]](https://images.taxscan.in/h-upload/2025/11/10/250x150_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]")
Income Cannot be Taxed on Current Year When Sales Relates to Other AYs: ITAT Deletes Addition on Mismatch of Sales [Read Order]
The Jaipur Bench of the Income Tax Appellate Tribunal (ITAT) deleted an addition of ₹8,87,104 made on account of the alleged mismatch of sales for the Assessment Year (A.Y.) 2021-22 and held that...
![Income Cannot be Taxed on Current Year When Sales Relates to Other AYs: ITAT Deletes Addition on Mismatch of Sales [Read Order]](https://images.taxscan.in/h-upload/2025/11/08/500x300_2103269-incometax-addition-taxscan.webp "Income Cannot be Taxed on Current Year When Sales Relates to Other AYs: ITAT Deletes Addition on Mismatch of Sales [Read Order]")
Deduction u/s 57 for Bank Charges allowable as it Relates to Interest Income: ITAT Allows Claim [Read Order]
The Jaipur Bench of the Income Tax Appellate Tribunal (ITAT) ruled that bank charges can be allowed as deductions under Section 57 and directed the deletion of a disallowance of ₹34,647 which was ...
![Deduction u/s 57 for Bank Charges allowable as it Relates to Interest Income: ITAT Allows Claim [Read Order]](https://images.taxscan.in/h-upload/2025/11/07/500x300_2103088-deduction-bank-charges-interest-income-itat-bank-charges-allowable-taxscan.webp "Deduction u/s 57 for Bank Charges allowable as it Relates to Interest Income: ITAT Allows Claim [Read Order]")
Partial Relief Granted on Cash Deposits During Demonetisation: ITAT Restricts Addition to ₹6,000 under Income Tax [Read Order]
The bench of the Income Tax Appellate Tribunal (ITAT), Amritsar granted partial relief to the assessee by restricting the addition of cash deposits during the demonetisation period to ₹6,000,...
![Partial Relief Granted on Cash Deposits During Demonetisation: ITAT Restricts Addition to ₹6,000 under Income Tax [Read Order]](https://images.taxscan.in/h-upload/2025/11/07/500x300_2102940-cash-deposit-demonetization-taxscan.webp "Partial Relief Granted on Cash Deposits During Demonetisation: ITAT Restricts Addition to ₹6,000 under Income Tax [Read Order]")
ITAT Deletes Penalties u/s 271(1)(c) for Four Years Citing Vague and Defective IT Notice [Read Order]
In a recent case, the Income Tax Appellate Tribunal (ITAT), Delhi, has quashed penalties imposed on the assessee under Section 271(1)(c) of the Income Tax Act, 1961, for assessment years 2008-09 to ...
![ITAT Deletes Penalties u/s 271(1)(c) for Four Years Citing Vague and Defective IT Notice [Read Order]](https://images.taxscan.in/h-upload/2025/11/06/500x300_2102754-incometax-notice-taxscan.webp "ITAT Deletes Penalties u/s 271(1)(c) for Four Years Citing Vague and Defective IT Notice [Read Order]")
Tax Audit u/s 44AB Not Applicable When Turnover is Below ₹60 Lakh: ITAT Deletes Addition [Read Order]
The Jaipur Bench of the Income Tax Appellate Tribunal (ITAT) deleted the addition for business loss claim from derivative trading observing that tax audit under section 44AB was not applicable when ...
![Tax Audit u/s 44AB Not Applicable When Turnover is Below ₹60 Lakh: ITAT Deletes Addition [Read Order]](https://images.taxscan.in/h-upload/2025/11/04/500x300_2102287-tax-audit-itat-itat-deletes-addition-applicable-when-turnover-taxscan.webp "Tax Audit u/s 44AB Not Applicable When Turnover is Below ₹60 Lakh: ITAT Deletes Addition [Read Order]")
No Defect in Books Found: ITAT Upholds Deletion of Ad-Hoc 5% Disallowance on Various Business Expenses [Read Order]
The Jaipur Bench of the Income Tax Appellate Tribunal (ITAT) confirmed the deletion of an ad-hoc disallowance of 5% of various business expenses made under Section 37(1) of the Income Tax Act, 1961....
![No Defect in Books Found: ITAT Upholds Deletion of Ad-Hoc 5% Disallowance on Various Business Expenses [Read Order]](https://images.taxscan.in/h-upload/2025/11/04/500x300_2102187-itat-disallowance-business-expenses-various-business-expenses-no-defect-in-books-found-taxscan.webp "No Defect in Books Found: ITAT Upholds Deletion of Ad-Hoc 5% Disallowance on Various Business Expenses [Read Order]")