![Approval u/s 35(1)(ii) For Donees trust Expired: ITAT Upholds ₹26.25 Lakh Disallowance [Read Order]](https://images.taxscan.in/h-upload/2025/10/07/2094647-itat-upholds-disallowance-approval-taxscan.webp "Approval u/s 35(1)(ii) For Donees trust Expired: ITAT Upholds ₹26.25 Lakh Disallowance [Read Order]")
Approval u/s 35(1)(ii) For Donee's trust Expired: ITAT Upholds ₹26.25 Lakh Disallowance [Read Order]
The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) upheld the disallowance of Rs. 26,25,000 claimed as a deduction u/s 35(1)(ii) of the...
![Disallowance of ₹22.18Cr Manpower Service Payment: ITAT Deletes Addition made on Shapoorji Pallonji and Company on Genuine Payments with TDS [Read Order]](https://images.taxscan.in/h-upload/2025/10/06/2094332-disallowance-manpower-service-manpower-service-payment-taxscan.webp "Disallowance of ₹22.18Cr Manpower Service Payment: ITAT Deletes Addition made on Shapoorji Pallonji and Company on Genuine Payments with TDS [Read Order]")
![Bombay HC admits Revenue Appeal against ITAT Order Deleting Cash Expense Disallowance u/s 40A(3) [Read Order]](https://images.taxscan.in/h-upload/2025/09/30/2092746-income-tax-act-cash-transaction-overview-of-cash-transaction-tax-evasion-non-cash-payments-reduce-tax-evasion-cash-transaction-provisions-taxscan-1.webp "Bombay HC admits Revenue Appeal against ITAT Order Deleting Cash Expense Disallowance u/s 40A(3) [Read Order]")
![ITAT allows ₹5 Cr Bad Debt Claim on Irrecoverable Loan to Ramalinga Raju [Read Order]](https://images.taxscan.in/h-upload/2025/09/29/2092397-itat-debt-claim-on-irrecoverable-loan-irrecoverable-loan-taxscan.webp "ITAT allows ₹5 Cr Bad Debt Claim on Irrecoverable Loan to Ramalinga Raju [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/2025/09/23/2090061-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]")
Assessee’s Failure to Substantiate Details: ITAT deletes Share Application Money Addition on 4 Identifiable Investors, Retains Addition on 9 others [Read Order]
The Income Tax Appellate Tribunal (ITAT), Ranchi, held that additions made on account of unexplained share application money could not be sustained in respect of identified investors where...
![Assessee’s Failure to Substantiate Details: ITAT deletes Share Application Money Addition on 4 Identifiable Investors, Retains Addition on 9 others [Read Order]](https://images.taxscan.in/h-upload/2025/09/23/2090117-itat-ranchi-share-application-money-taxscan.webp "Assessee’s Failure to Substantiate Details: ITAT deletes Share Application Money Addition on 4 Identifiable Investors, Retains Addition on 9 others [Read Order]")
Disallowance of ₹16.28 Lakh Bogus Purchase without Rejection of Books: ITAT Restricts Addition to ₹1.29 Lakh Applying GP Rate [Read Order]
The Ranchi Bench of Income Tax Appellate Tribunal ( ITAT ) partly allowed the appeal and restricted the addition of ₹16.28 lakh for alleged bogus purchases to ₹1.29 lakh by applying a 7.92% gross ...
![Disallowance of ₹16.28 Lakh Bogus Purchase without Rejection of Books: ITAT Restricts Addition to ₹1.29 Lakh Applying GP Rate [Read Order]](https://images.taxscan.in/h-upload/2025/09/20/2089034-disallowance-bogus-purchase-itat-restricts-addition-taxscan.webp "Disallowance of ₹16.28 Lakh Bogus Purchase without Rejection of Books: ITAT Restricts Addition to ₹1.29 Lakh Applying GP Rate [Read Order]")
Lack of Verification: ITAT sets aside Service Tax Disallowance Order u/s 43B and directs Fresh Adjudication [Read Order]
The Kolkata Bench of Income Tax Appellate Tribunal ( ITAT ) set aside the Commissioner of Income Tax (Appeals)[CIT(A)] order and remanded the matter for fresh adjudication in a case concerning...
![Lack of Verification: ITAT sets aside Service Tax Disallowance Order u/s 43B and directs Fresh Adjudication [Read Order]](https://images.taxscan.in/h-upload/2025/09/18/2088280-lack-of-verification-itat-service-tax-disallowance-taxscan.webp "Lack of Verification: ITAT sets aside Service Tax Disallowance Order u/s 43B and directs Fresh Adjudication [Read Order]")
Excess Depreciation on Intangible Assets Allowed: ITAT Upholds Consistency in Nirma’s Case [Read Order]
The Income Tax Appellate Tribunal (ITAT), ITAT Ahmedabad Bench, has ruled in favor of the assessee on the issue of depreciation claimed on intangible assets, rejecting the Revenue’s attempt to...
![Excess Depreciation on Intangible Assets Allowed: ITAT Upholds Consistency in Nirma’s Case [Read Order]](https://images.taxscan.in/h-upload/2025/09/15/2087570-itat-ahmedabad-excess-depreciation-intangible-assets-taxscan.webp "Excess Depreciation on Intangible Assets Allowed: ITAT Upholds Consistency in Nirma’s Case [Read Order]")
Eligibility for S. 80P Deduction Depends on Primary Business of Cooperative Society, Not Incidental Dealings with Non-Members: ITAT [Read Order]
The Bangalore Bench of Income Tax Appellate Tribunal (ITAT) held that the eligibility for deduction under Section 80P must be determined with reference to the primary business activity of the...
![Eligibility for S. 80P Deduction Depends on Primary Business of Cooperative Society, Not Incidental Dealings with Non-Members: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/09/13/2086030-2051537-itat-itat-rajkot-section-80p-deduction-taxscan.webp "Eligibility for S. 80P Deduction Depends on Primary Business of Cooperative Society, Not Incidental Dealings with Non-Members: ITAT [Read Order]")
Disallowance of 25% Purchases for Non-Filer Suppliers : ITAT Deletes Addition Based on Proof of Genuineness
The Chennai Bench of Income Tax Appellate Tribunal ( ITAT ) deleted a 25% disallowance on purchases made from non-filer suppliers after the assessee furnished sufficient evidence to prove the ...
Payments for Multiple Bills Below Rs. 20,000 Each Do Not Attract S. 40A(3) Disallowance: ITAT [Read Order]
The Rajkot Bench of Income Tax Appellate Tribunal ( ITAT ) ruled that payments for multiple bills, each below Rs. 20,000, do not attract disallowance under section 40A(3) of the Income Tax Act, ...
![Payments for Multiple Bills Below Rs. 20,000 Each Do Not Attract S. 40A(3) Disallowance: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/08/26/2080794-disallowance-itat-multiple-bills-tax-taxscan.webp "Payments for Multiple Bills Below Rs. 20,000 Each Do Not Attract S. 40A(3) Disallowance: ITAT [Read Order]")