![ITAT Rules in Favor of Rural Co-op Society: Deduction Under Section 80P Valid for Nominal Members, Overturns CIT(A) Order [Read Order]](https://images.taxscan.in/h-upload/2025/07/10/500x300_2062326-itat-s80p-co-op-society-tax-taxscan-1.webp "ITAT Rules in Favor of Rural Co-op Society: Deduction Under Section 80P Valid for Nominal Members, Overturns CIT(A) Order [Read Order]")
ITAT Rules in Favor of Rural Co-op Society: Deduction Under Section 80P Valid for Nominal Members, Overturns CIT(A) Order [Read Order]
In a significant relief for rural cooperative credit societies, the Income Tax Appellate Tribunal (ITAT) Nagpur Bench has ruled in favor of the ...
![Partial Relief Granted to Palmshore Hotels: ITAT Directs Reassessment on Business Income Classification and Section 43B Disallowance [Read Order]](https://images.taxscan.in/h-upload/2025/07/07/250x150_2060662-partial-relief-granted-to-palmshore-hotels-palmshore-hotels-relief-granted-to-palmshore-hotels-taxscan.webp "Partial Relief Granted to Palmshore Hotels: ITAT Directs Reassessment on Business Income Classification and Section 43B Disallowance [Read Order]")
![AOs Application of Rule 8D Valid for Exempt Dividend Income: ITAT Upholds ₹15 Lakh Disallowance [Read Order]](https://images.taxscan.in/h-upload/2025/07/04/250x150_2059043-rule-8d-valid-exempt-dividend-income-disallowance-itat-taxscan.webp "AOs Application of Rule 8D Valid for Exempt Dividend Income: ITAT Upholds ₹15 Lakh Disallowance [Read Order]")
![AO failed to Consider Supplementary Agreement: ITAT Uphold Deletion of Rs 4 Crore Tax Addition over Development Cost [Read Order]](https://images.taxscan.in/h-upload/2025/07/01/250x150_2057678-itat-directs-ao-itat-taxscan.webp "AO failed to Consider Supplementary Agreement: ITAT Uphold Deletion of Rs 4 Crore Tax Addition over Development Cost [Read Order]")
Invoking S. 263 on Interest on Loan Disallowance While such Loan Addition Pending Before CIT(A) Invalid: ITAT [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal ( ITAT ) has held that a Principal Commissioner of Income Tax ( PCIT ) cannot invoke revisionary jurisdiction under Section 263 to disallow...
![Invoking S. 263 on Interest on Loan Disallowance While such Loan Addition Pending Before CIT(A) Invalid: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/30/500x300_2057065-itat-disallowance-loan-taxscan.webp "Invoking S. 263 on Interest on Loan Disallowance While such Loan Addition Pending Before CIT(A) Invalid: ITAT [Read Order]")
ITAT Slams CIT(A) for Denial of Natural Justice, Restores Unsecured Loan Addition Case to AO for Fresh Hearing [Read Order]
The Income Tax Appellate Tribunal (ITAT) Mumbai has strongly criticized the Commissioner of Income Tax (Appeals) for denying a fair hearing to a taxpayer, calling it a violation of natural justice....
![ITAT Slams CIT(A) for Denial of Natural Justice, Restores Unsecured Loan Addition Case to AO for Fresh Hearing [Read Order]](https://images.taxscan.in/h-upload/2025/06/23/500x300_2053079-itat-itat-slams-cita-cita-for-denial-of-natural-justice-denial-of-natural-justice-natural-justice-taxscan.webp "ITAT Slams CIT(A) for Denial of Natural Justice, Restores Unsecured Loan Addition Case to AO for Fresh Hearing [Read Order]")
Relief to SpiceJet: ITAT Dismisses Income Tax Department Appeals on Supplementary Rent Disallowance [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) ruled that supplementary rent payments are exempt from tax in India under Section 10(15A) of the Income Tax Act, 1961, and not subject to ...
![Relief to SpiceJet: ITAT Dismisses Income Tax Department Appeals on Supplementary Rent Disallowance [Read Order]](https://images.taxscan.in/h-upload/2025/06/19/500x300_2050678-income-tax-spicejet-itat-taxscan.webp "Relief to SpiceJet: ITAT Dismisses Income Tax Department Appeals on Supplementary Rent Disallowance [Read Order]")
Disallowance of Construction Cost for Lack of Documentary Evidence: ITAT Restricts Addition to Rs. 10 Lakh and Deletes Cost of Improvement [Read Order]
The Cochin Bench of Income Tax Appellate Tribunal ( ITAT ) restricts addition of construction cost disallowance to Rs. 10 lakh due to lack of documentary evidence and deletes the disallowance related...
![Disallowance of Construction Cost for Lack of Documentary Evidence: ITAT Restricts Addition to Rs. 10 Lakh and Deletes Cost of Improvement [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/06/Disallowance-Documentary-Evidence-ITAT-Taxscan.jpg "Disallowance of Construction Cost for Lack of Documentary Evidence: ITAT Restricts Addition to Rs. 10 Lakh and Deletes Cost of Improvement [Read Order]")
Verified Use for Manufacturing Operations by Jindal Pipes: ITAT Deletes Disallowance on Captive Power Expenses [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) upheld the Commissioner of Income Tax (Appeals)[CIT(A)]’s deletion of disallowance on power and fuel expenses claimed by Jindal Pipes Ltd....
![Verified Use for Manufacturing Operations by Jindal Pipes: ITAT Deletes Disallowance on Captive Power Expenses [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/06/Jindal-Pipes-ITAT-Captive-Power-Expenses-Taxscan.jpg "Verified Use for Manufacturing Operations by Jindal Pipes: ITAT Deletes Disallowance on Captive Power Expenses [Read Order]")
Prima Facie Adjustment of ESI/PF Disallowance u/s 143(1)(a) Not Permissible during Pendency of Debatable Checkmate Case before SC: Chhattisgarh HC [Read Order]
In an important ruling, the Chhattisgarh High Court has held that the Assessing Officer ( AO ) cannot disallow ESI/PF contemplated under Section 143(1)(a) of the Income Tax Act, 1961 during the...
![Prima Facie Adjustment of ESI/PF Disallowance u/s 143(1)(a) Not Permissible during Pendency of Debatable Checkmate Case before SC: Chhattisgarh HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Prima-Facie-Adjustment-ESIPF-Disallowance-us-1431a-Pendency-Debatable-Checkmate-SC-Chhattisgarh-HC-taxscan.jpg "Prima Facie Adjustment of ESI/PF Disallowance u/s 143(1)(a) Not Permissible during Pendency of Debatable Checkmate Case before SC: Chhattisgarh HC [Read Order]")
Disallowance u/s 56(2)(viib) Invalid Despite Evidence of Creditworthiness: ITAT upholds CIT(A) Order [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal(ITAT) upheld the Commissioner of Incomme Tax(Appeals)[CIT(A)]'s order, stating that the disallowance under Section 56(2)(viib) of Income Tax Act,1961...
![Disallowance u/s 56(2)(viib) Invalid Despite Evidence of Creditworthiness: ITAT upholds CIT(A) Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Disallowance-not-applicable-Payment-Account-Payee-Cheque-Account-Payee-DD-ITAT-TAXSCAN.jpg "Disallowance u/s 56(2)(viib) Invalid Despite Evidence of Creditworthiness: ITAT upholds CIT(A) Order [Read Order]")