![Debatable Warranty Provision Disallowance u/s 37(1) Falls Outside Section 154 Scope: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/09/28/500x300_2091881-debatable-warranty-provision-disallowance-us-371-outside-section-154-scope-itat-taxscan.webp "Debatable Warranty Provision Disallowance u/s 37(1) Falls Outside Section 154 Scope: ITAT [Read Order]")
Debatable Warranty Provision Disallowance u/s 37(1) Falls Outside Section 154 Scope: ITAT [Read Order]
The Kolkata Bench of Income Tax Appellate Tribunal ( ITAT ) ruled that the disallowance of warranty provisions under section 37(1) of Income Tax...
![ITAT Grants Lifeline to Absentee Assessee, Slams CIT(A) for No-Reason Ex-Parte Order [Read Order]](https://images.taxscan.in/h-upload/2025/09/27/250x150_2091727-itat-grants-lifeline-lifeline-assessee-taxscan.webp "ITAT Grants Lifeline to Absentee Assessee, Slams CIT(A) for No-Reason Ex-Parte Order [Read Order]")
![ITAT Directs AO to Grant TDS Credit of Rs. 9.04 Lakh, Finds No Mismatch With Form 26AS [Read Order]](https://images.taxscan.in/h-upload/2025/09/27/250x150_2091710-itat-tds-credit-form-26as-grant-tds-credit-taxscan.webp "ITAT Directs AO to Grant TDS Credit of Rs. 9.04 Lakh, Finds No Mismatch With Form 26AS [Read Order]")
![Income Tax Reassessment Order Passed without Considering Assessee’s plea: Delhi HC Directs to approach CIT(A) [Read Order]](https://images.taxscan.in/h-upload/2025/09/26/250x150_2091334-income-tax-income-tax-reassessment-reassessment-order-taxscan.webp "Income Tax Reassessment Order Passed without Considering Assessee’s plea: Delhi HC Directs to approach CIT(A) [Read Order]")
70-Year-Old Depositor’s Rs. 2,50,000 Demonetization Cash Treated as Unexplained: ITAT Deletes Addition citing CBDT Exemption Limit [Read Order]
The Rajkot Bench of Income Tax Appellate Tribunal ( ITAT ) deleted the addition of Rs. 2,50,000 cash, which had been treated as unexplained, for a 70-year-old depositor, citing the Central Board...
![70-Year-Old Depositor’s Rs. 2,50,000 Demonetization Cash Treated as Unexplained: ITAT Deletes Addition citing CBDT Exemption Limit [Read Order]](https://images.taxscan.in/h-upload/2025/09/24/500x300_2090538-itat-rajkot-demonetization-cash-cbdt-taxscan.webp "70-Year-Old Depositor’s Rs. 2,50,000 Demonetization Cash Treated as Unexplained: ITAT Deletes Addition citing CBDT Exemption Limit [Read Order]")
Delay of 38 Days in Filing Income Tax Appeal Condoned: ITAT Finds Spam Folder Issue a Sufficient Cause [Read Order]
The Income Tax Appellate Tribunal (ITAT), Chandigarh, condoned a delay of 38 days in filing an appeal, ruling that the appellant’s explanation of the order being misplaced in the spam folder of his...
![Delay of 38 Days in Filing Income Tax Appeal Condoned: ITAT Finds Spam Folder Issue a Sufficient Cause [Read Order]](https://images.taxscan.in/h-upload/2025/09/24/500x300_2090470-itat-chandigarh-income-tax-filing-income-tax-appeal-taxscan.webp "Delay of 38 Days in Filing Income Tax Appeal Condoned: ITAT Finds Spam Folder Issue a Sufficient Cause [Read Order]")
Provision for discount once accepted by Income Tax Dept as an allowable expense cannot be changed later: Karnataka HC rules in favour of LTI Mindtree Ltd. [Read Order]
In a ruling in favour of LTI Mindtree Ltd, the Karnataka High Court observed that the provision for discount had been discharged fully in the subsequent years which showed that the assessee was...
![Provision for discount once accepted by Income Tax Dept as an allowable expense cannot be changed later: Karnataka HC rules in favour of LTI Mindtree Ltd. [Read Order]](https://images.taxscan.in/h-upload/2025/09/24/500x300_2090501-income-tax-dept-income-tax-provision-for-discount-karnataka-hc-taxsacna.webp "Provision for discount once accepted by Income Tax Dept as an allowable expense cannot be changed later: Karnataka HC rules in favour of LTI Mindtree Ltd. [Read Order]")
Reassessment Beyond Six-Year Limit for Income Under ₹50 Lakh: ITAT Quashes Notice and Reassessment Order [Read Order]
The Kolkata Bench of Income Tax Appellate Tribunal ( ITAT) quashed the notice and reassessment order, holding that the reassessment beyond six-year limit for income under ₹50 lakh was invalid. ...
![Reassessment Beyond Six-Year Limit for Income Under ₹50 Lakh: ITAT Quashes Notice and Reassessment Order [Read Order]](https://images.taxscan.in/h-upload/2025/09/23/500x300_2090121-reassessment-income-tax-notice-taxscan.webp "Reassessment Beyond Six-Year Limit for Income Under ₹50 Lakh: ITAT Quashes Notice and Reassessment Order [Read Order]")
Disallowance of Rs. 2.3 Lakh Paid as Compensation to Workers During Strike Period: ITAT Allows Claim and Deletes Addition [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal ( ITAT ) deleted the addition and allowed the claim of Rs. 2.3 lakh paid as compensation to workers during the strike period. Engineering...
![Disallowance of Rs. 2.3 Lakh Paid as Compensation to Workers During Strike Period: ITAT Allows Claim and Deletes Addition [Read Order]](https://images.taxscan.in/h-upload/2025/09/23/500x300_2090061-disallowance-compensation-to-workers-strike-period-itat-taxscan.webp "Disallowance of Rs. 2.3 Lakh Paid as Compensation to Workers During Strike Period: ITAT Allows Claim and Deletes Addition [Read Order]")
AO cannot Issue Notice to Reopen Income Tax Assessment after 3 Years Without Pr. CCIT Approval: ITAT Quashes Notice against Saif Ali Khan [Read Order]
The Income Tax Appellate Tribunal (ITAT), Mumbai, has held that a reassessment notice issued under Section 148 of the Income Tax Act, 1961, without valid approval under Section 151, is void ab...
![AO cannot Issue Notice to Reopen Income Tax Assessment after 3 Years Without Pr. CCIT Approval: ITAT Quashes Notice against Saif Ali Khan [Read Order]](https://images.taxscan.in/h-upload/2025/09/23/500x300_2090087-itat-mumbai-saif-ali-khan-income-tax-assessment-taxscan.webp "AO cannot Issue Notice to Reopen Income Tax Assessment after 3 Years Without Pr. CCIT Approval: ITAT Quashes Notice against Saif Ali Khan [Read Order]")
Payment to Consultant Doctors not salary in absence of Fixed Pay, TDS Deductible u/s 194J: Bombay HC [Read Order]
The Bombay High Court has held that payments to consultant doctors are not salary in absence of fixed pay. Hence, TDS ( Tax Deduction at Source ) is deductible under Section 194J of the Income Tax...
![Payment to Consultant Doctors not salary in absence of Fixed Pay, TDS Deductible u/s 194J: Bombay HC [Read Order]](https://images.taxscan.in/h-upload/2025/09/19/500x300_2088596-consultant-doctors-absence-of-fixed-pay-tds-deductible-taxscan.webp "Payment to Consultant Doctors not salary in absence of Fixed Pay, TDS Deductible u/s 194J: Bombay HC [Read Order]")