![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]")
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...
![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/2025/09/24/250x150_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]](https://images.taxscan.in/h-upload/2025/09/23/250x150_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]](https://images.taxscan.in/h-upload/2025/09/23/250x150_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]](https://images.taxscan.in/h-upload/2025/09/23/250x150_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]")
₹5.28 Lakh Penalty u/s 271(1)(c) on One-Time Settlement: ITAT Deletes, Holds It Capital in Nature and Fully Disclosed [Read Order]
The Kolkata Bench of Income Tax Appellate Tribunal ( ITAT ) held a one-time settlement from Kotak Mahindra Old Life Insurance as capital in nature and fully disclosed, and deleted a penalty of ...
![₹5.28 Lakh Penalty u/s 271(1)(c) on One-Time Settlement: ITAT Deletes, Holds It Capital in Nature and Fully Disclosed [Read Order]](https://images.taxscan.in/h-upload/2025/09/15/500x300_2087407-penalty-one-time-settlement-itat-capital-in-nature-taxscan.webp "₹5.28 Lakh Penalty u/s 271(1)(c) on One-Time Settlement: ITAT Deletes, Holds It Capital in Nature and Fully Disclosed [Read Order]")
Deduction u/s 80P(2)(d) Confined to Co-operative Bank Deposits, RRB Interest Treated Separately with Expense Adjustment u/s 57(iii): ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Ahmedabad has ruled on the eligibility of deductions claimed by a co-operative credit society in respect of interest earned from deposits with co-operative...
![Deduction u/s 80P(2)(d) Confined to Co-operative Bank Deposits, RRB Interest Treated Separately with Expense Adjustment u/s 57(iii): ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/09/11/500x300_2085594-deduction-co-operative-bank-deposits-rrb-taxscan.webp "Deduction u/s 80P(2)(d) Confined to Co-operative Bank Deposits, RRB Interest Treated Separately with Expense Adjustment u/s 57(iii): ITAT [Read Order]")
No Prejudice to Revenue as TDS Paid with Interest and Quarterly Returns Filed before 4th Quarter: ITAT finds Medical Grounds genuine, Waives Late Fee [Read Order]
The Hyderabad Bench of the Income Tax Appellate Tribunal ( ITAT ) has waived late fees levied under Section 234E of the Income Tax Act, 1961, for delayed filing of quarterly TDS ( Tax Deducted at...
![No Prejudice to Revenue as TDS Paid with Interest and Quarterly Returns Filed before 4th Quarter: ITAT finds Medical Grounds genuine, Waives Late Fee [Read Order]](https://images.taxscan.in/h-upload/2025/09/11/500x300_2085433-tds-itat-taxscan.webp "No Prejudice to Revenue as TDS Paid with Interest and Quarterly Returns Filed before 4th Quarter: ITAT finds Medical Grounds genuine, Waives Late Fee [Read Order]")
![Notice by Non-Jurisdictional AO Invalid: ITAT Renders Addition u/s 69A Void Ab Initio [Read Order]](https://images.taxscan.in/h-upload/2025/09/03/500x300_2083798-non-jurisdictional-ao-invalid-itat-itat-renders-taxscan.webp "Notice by Non-Jurisdictional AO Invalid: ITAT Renders Addition u/s 69A Void Ab Initio [Read Order]")
Revenue Ignores Registry’s Defect Memo and Reminders sent by Registry: ITAT dismisses Revenue’s Appeal [Read Order]
The Income Tax Appellate Tribunal (ITAT), Lucknow, dismissed the Revenue’s appeal relating to penalty under Section 271D of the Income Tax Act, 1961, after noting that the Registry had issued a...
![Revenue Ignores Registry’s Defect Memo and Reminders sent by Registry: ITAT dismisses Revenue’s Appeal [Read Order]](https://images.taxscan.in/h-upload/2025/08/29/500x300_2081839-itat-lucknow-bench-revenues-appeal-revenue-taxscan.webp "Revenue Ignores Registry’s Defect Memo and Reminders sent by Registry: ITAT dismisses Revenue’s Appeal [Read Order]")
![Section 115BBE of Income Tax Act Applies on Transactions On or After 01.04.2017 Only: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/08/29/500x300_2081806-income-tax-act-income-tax-income-tax-act-applies-transactions-taxscan.webp "Section 115BBE of Income Tax Act Applies on Transactions On or After 01.04.2017 Only: ITAT [Read Order]")