![Half-Yearly Income Tax Case Digest: ITAT Decisions 2025 [Part V]](https://images.taxscan.in/h-upload/2025/08/01/500x300_2072035-itat-case-digest-taxscan.webp "Half-Yearly Income Tax Case Digest: ITAT Decisions 2025 [Part V]")
Half-Yearly Income Tax Case Digest: ITAT Decisions 2025 [Part V]
This half-yearly round-up analytically summarizes the key Direct Tax-Income Tax rulings of the Income Tax Appellate Tribunal (ITAT) reported at...
![MAT Credit Revised from ₹29.17 Cr to ₹29.94 Cr Post-Appellate Recalculation: ITAT Upholds Higher Claim [Read Order]](https://images.taxscan.in/h-upload/2025/07/31/250x150_2071545-itat-mumbai-mat-credit-mat-credit-revised-taxscan.webp "MAT Credit Revised from ₹29.17 Cr to ₹29.94 Cr Post-Appellate Recalculation: ITAT Upholds Higher Claim [Read Order]")
![Income Tax Computation without Brought-Forward Business Losses, Unabsorbed Depreciation: ITAT Quashes CIT(A) Order [Read Order]](https://images.taxscan.in/h-upload/2025/07/31/250x150_2071266-itat-directs-ao-itat-taxscan-2.webp "Income Tax Computation without Brought-Forward Business Losses, Unabsorbed Depreciation: ITAT Quashes CIT(A) Order [Read Order]")
![Unexplained Credit Addition u/s 68: ITAT Upholds CIT(A)’s Order, Citing Retraction of Statements and Documentary Evidence [Read Order]](https://images.taxscan.in/h-upload/2025/07/31/250x150_2071634-unexplained-credit-unexplained-credit-addition-section-68-of-the-income-tax-act-taxscan.webp "Unexplained Credit Addition u/s 68: ITAT Upholds CIT(A)’s Order, Citing Retraction of Statements and Documentary Evidence [Read Order]")
![Unaccounted Cash Sales Reconciled with Invoices and Stock: ITAT Upholds Deletion of ₹30 Lakh Addition u/s 69C [Read Order]](https://images.taxscan.in/h-upload/2025/07/30/250x150_2070914-unaccounted-cash-sales-cash-sales-cash-sales-reconciled-with-invoices-and-stock-taxscan.webp "Unaccounted Cash Sales Reconciled with Invoices and Stock: ITAT Upholds Deletion of ₹30 Lakh Addition u/s 69C [Read Order]")
ITAT Quashes Part of Income Tax Addition u/s 69A on Cash Deposits During Demonetization Based on Sales Evidence [Read Order]
The New Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has partly deleted an income tax addition of ₹59,78,000 made under Section 69A of the Income Tax Act, 1961, on cash deposits during...
![ITAT Quashes Part of Income Tax Addition u/s 69A on Cash Deposits During Demonetization Based on Sales Evidence [Read Order]](https://images.taxscan.in/h-upload/2025/07/30/500x300_2070895-itat-itat-quashes-itat-quashes-part-of-income-tax-addition-income-tax-addition-taxscan.webp "ITAT Quashes Part of Income Tax Addition u/s 69A on Cash Deposits During Demonetization Based on Sales Evidence [Read Order]")
![ITAT Allows Exemption u/s 11 to Temple, Holds 28-Day Delay in Filing Form 10BB Not Fatal [Read Order]](https://images.taxscan.in/h-upload/2025/07/29/500x300_2070464-itat-allows-exemption-section-11-to-temple-itat-itat-allows-exemption-taxscan.webp "ITAT Allows Exemption u/s 11 to Temple, Holds 28-Day Delay in Filing Form 10BB Not Fatal [Read Order]")
Notice u/s 148 Issued After Expiration of 3 Years Without Permission From Pr. Chief Commissioner: ITAT Rules proceedings Invalid for Statutory Violation [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal ( ITAT ) has invalidated reassessment proceedings as the Assessing Officer’s (AO) failure to comply with statutory requirements under Section...
![Notice u/s 148 Issued After Expiration of 3 Years Without Permission From Pr. Chief Commissioner: ITAT Rules proceedings Invalid for Statutory Violation [Read Order]](https://images.taxscan.in/h-upload/2025/07/29/500x300_2070413-notice-section148-issued-after-expiration-of-3-years-section148-issued-after-expiration-taxscan.webp "Notice u/s 148 Issued After Expiration of 3 Years Without Permission From Pr. Chief Commissioner: ITAT Rules proceedings Invalid for Statutory Violation [Read Order]")
Disallowance of ₹24.22 Lakh Towards ESI/PF u/s 36(1)(va): ITAT Condones Delay, Remands Matter to CPC for Verification [Read Order]
The Lucknow Bench of Income Tax Appellate Tribunal ( ITAT ), condoned the delay in filing an appeal against a disallowance of ₹24.22 lakh towards Employees’ State Insurance/Provident Fund (ESI/PF)...
![Disallowance of ₹24.22 Lakh Towards ESI/PF u/s 36(1)(va): ITAT Condones Delay, Remands Matter to CPC for Verification [Read Order]](https://images.taxscan.in/h-upload/2025/07/28/500x300_2070088-disallowance-disallowance-of-2422-lakh-towards-esi-pf-esi-pf-section-361va-taxscan.webp "Disallowance of ₹24.22 Lakh Towards ESI/PF u/s 36(1)(va): ITAT Condones Delay, Remands Matter to CPC for Verification [Read Order]")
Professional Fees Disallowance: ITAT Deletes ₹27 Lakh Addition, Rules Mere Unserved Notices u/s 133(6) Insufficient for Disallowance [Read Order]
The Jaipur Bench of the Income Tax Appellate Tribunal (ITAT) deleted the disallowance of professional fees amounting to Rs. 27,00,000 and ruled that mere return of notices under Section 133(6) as ...
![Professional Fees Disallowance: ITAT Deletes ₹27 Lakh Addition, Rules Mere Unserved Notices u/s 133(6) Insufficient for Disallowance [Read Order]](https://images.taxscan.in/h-upload/2025/07/28/500x300_2069878-insufficient-disallowance-itat-taxscan.webp "Professional Fees Disallowance: ITAT Deletes ₹27 Lakh Addition, Rules Mere Unserved Notices u/s 133(6) Insufficient for Disallowance [Read Order]")
Addition u/s 69C for Alleged Bogus Purchases: ITAT Restricts Disallowance to 8% Citing Accepted Sales and Audited Records [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal ( ITAT ) restricted the disallowance to 8% under section 69C of Income Tax Act,1961, for alleged bogus purchases, citing accepted sales and...
![Addition u/s 69C for Alleged Bogus Purchases: ITAT Restricts Disallowance to 8% Citing Accepted Sales and Audited Records [Read Order]](https://images.taxscan.in/h-upload/2025/07/26/500x300_2069350-disallowance-taxscan.webp "Addition u/s 69C for Alleged Bogus Purchases: ITAT Restricts Disallowance to 8% Citing Accepted Sales and Audited Records [Read Order]")