![AO Failed to Record Proper Satisfaction to Invoke R. 8D: ITAT Restricts Disallowance to SIDBIs Calculation [Read Order]](https://images.taxscan.in/h-upload/2025/11/01/2101461-proper-satisfaction-itat-disallowance-sidbis-sidbis-calculation-itat-restricts-disallowance-taxscan.webp "AO Failed to Record Proper Satisfaction to Invoke R. 8D: ITAT Restricts Disallowance to SIDBIs Calculation [Read Order]")
AO Failed to Record Proper Satisfaction to Invoke R. 8D: ITAT Restricts Disallowance to SIDBI's Calculation [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) restricted the disallowance made under Section 14A of the Income Tax Act to the...
![Delhivery Subsidiary Ecom Express Receives ₹2.63 Crore GST Demand for Alleged ITC Disallowance and Tax Shortfall [Read Order]](https://images.taxscan.in/h-upload/2025/10/23/2099365-gst-demand-alleged-itc-delhivery-subsidiary-ecom-express-taxscan.webp "Delhivery Subsidiary Ecom Express Receives ₹2.63 Crore GST Demand for Alleged ITC Disallowance and Tax Shortfall [Read Order]")
![Awaiting CCIT order on Delayed ITR Condonation Petition: ITAT Remands on 80P Deduction Disallowance Matter [Read Order]](https://images.taxscan.in/h-upload/2025/10/23/2099278-ccit-order-delayed-itr-condonation-petition-itat-remands-80p-deduction-disallowance-taxscan.webp "Awaiting CCIT order on Delayed ITR Condonation Petition: ITAT Remands on 80P Deduction Disallowance Matter [Read Order]")
![No Addition Made w.r.t. Loans u/s 68 of Income Tax Act: ITAT deletes Disallowance of Interest Claim [Read Order]](https://images.taxscan.in/h-upload/2025/10/16/2097103-disallowance-income-tax-act-interest-claim-taxscan.webp "No Addition Made w.r.t. Loans u/s 68 of Income Tax Act: ITAT deletes Disallowance of Interest Claim [Read Order]")
![Disallowance Restricted to 12.5% in Quantum Appeal: ITAT Deletes Penalty Citing Faulty Charge [Read Order]](https://images.taxscan.in/h-upload/2025/10/16/2097123-itat-mumbai-disallowance-penalty-taxscan.webp "Disallowance Restricted to 12.5% in Quantum Appeal: ITAT Deletes Penalty Citing Faulty Charge [Read Order]")
Disallowance Invalid When Amount Not Charged to P&L: ITAT deletes ₹25.55 Lakh WIP Addition Citing 'Presumption' Basis [Read Order]
Axora Resources Limited The Kolkata Bench of the Income Tax Appellate Tribunal (ITAT) deleted an addition of ₹25,55,776 made on account of unsubstantiated Capital Work-in-Progress (WIP) and held...
![Disallowance Invalid When Amount Not Charged to P&L: ITAT deletes ₹25.55 Lakh WIP Addition Citing Presumption Basis [Read Order]](https://images.taxscan.in/h-upload/2025/10/16/2097124-disallowance-charged-to-pl-itat-wip-addition-citing-wip-additio-taxscan.webp "Disallowance Invalid When Amount Not Charged to P&L: ITAT deletes ₹25.55 Lakh WIP Addition Citing Presumption Basis [Read Order]")
ITAT grants Dual Relief to Bennett Coleman: Deletes ₹6.26 Crore Disallowance and Allows Indexation Benefit on STT Paid Securities [Read Order]
The appeal was filed by Bennett Coleman & Co. Ltd., who is engaged in the business of buying and selling media properties, against the order dated 27 March 2024 passed by the Commissioner of...
![ITAT grants Dual Relief to Bennett Coleman: Deletes ₹6.26 Crore Disallowance and Allows Indexation Benefit on STT Paid Securities [Read Order]](https://images.taxscan.in/h-upload/2025/10/15/2096911-itat-grants-dual-relief-to-bennett-coleman-disallowance-taxscan.webp "ITAT grants Dual Relief to Bennett Coleman: Deletes ₹6.26 Crore Disallowance and Allows Indexation Benefit on STT Paid Securities [Read Order]")
Lack of Proof and Documentation for Sub-Contractor Payments: ITAT upholds 20% Disallowance on Expenditure Payments
The Rajkot Bench of the Income Tax Appellate Tribunal (ITAT) upheld the decision of the Commissioner of Income Tax (Appeals) [CIT(A)] to sustain a 20% adhoc disallowance of direct expenditure for ...
AO's Incomplete Consideration of Member Categories Invalidates Disallowance: ITAT Remands Matter [Read Order]
The Visakhapatnam Bench of the Income Tax Appellate Tribunal (ITAT) remanded the matter to the Assessing Officer (AO) stating that the AO had failed to consider the different categories of members ...
![AOs Incomplete Consideration of Member Categories Invalidates Disallowance: ITAT Remands Matter [Read Order]](https://images.taxscan.in/h-upload/2025/10/15/2096892-disallowance-itat-visakhapatnam-itat-remands-taxscan.webp "AOs Incomplete Consideration of Member Categories Invalidates Disallowance: ITAT Remands Matter [Read Order]")
Disallowance of Depreciation on Apartment under Passive Use u/s 32 of Income Tax Act: ITAT Remits for Verification of Possession [Read Order]
The Mumbai bench of Income Tax Appellate Tribunal (ITAT) remitted a matter relating to the disallowance of Rs. 49.31 lakh depreciation under Section 32 on an apartment under passive use for...
![Disallowance of Depreciation on Apartment under Passive Use u/s 32 of Income Tax Act: ITAT Remits for Verification of Possession [Read Order]](https://images.taxscan.in/h-upload/2025/10/14/2096632-disallowance-of-depreciation-on-apartment-depreciation-on-apartment-taxscan.webp "Disallowance of Depreciation on Apartment under Passive Use u/s 32 of Income Tax Act: ITAT Remits for Verification of Possession [Read Order]")
Real Expenditure on Goods Received Despite Fictitious Invoices: ITAT Restricts Bogus Purchases Disallowance to 25% [Read Order]
The Mumbai bench of Income Tax Appellate Tribunal ( ITAT ) restricted bogus purchase allowance to 25% on the ground that there was real expenditure on the goods received even though the invoices...
![Real Expenditure on Goods Received Despite Fictitious Invoices: ITAT Restricts Bogus Purchases Disallowance to 25% [Read Order]](https://images.taxscan.in/h-upload/2025/10/14/2096646-real-expenditure-goods-received-despite-invoices-itat-bogus-purchases-disallowance-taxscan.webp "Real Expenditure on Goods Received Despite Fictitious Invoices: ITAT Restricts Bogus Purchases Disallowance to 25% [Read Order]")
Rural Infrastructure Tax & Dead Rent Disallowance u/s 43B: ITAT Remands to AO for Fresh Verification of Legitimacy and Correctness [Read Order]
The Jabalpur bench of Income Tax Appellate Tribunal (ITAT) remanded the matter relating to statutory disallowances under section 43B to AO for fresh verification on the grounds of legitimacy and ...
![Rural Infrastructure Tax & Dead Rent Disallowance u/s 43B: ITAT Remands to AO for Fresh Verification of Legitimacy and Correctness [Read Order]](https://images.taxscan.in/h-upload/2025/10/09/2095188-itat-jabalpur-disallowance-rural-infrastructure-tax-taxscan.webp "Rural Infrastructure Tax & Dead Rent Disallowance u/s 43B: ITAT Remands to AO for Fresh Verification of Legitimacy and Correctness [Read Order]")