![Delhi HC Upholds Notice issued u/s 148A(b) of Income Tax Act in absence of Submission of Details of Commission on percentage of Insurance premium receipts [Read Order]](https://images.taxscan.in/h-upload/2025/09/19/500x300_2088586-delhi-hc-income-tax-act-taxscan.webp "Delhi HC Upholds Notice issued u/s 148A(b) of Income Tax Act in absence of Submission of Details of Commission on percentage of Insurance premium receipts [Read Order]")
Delhi HC Upholds Notice issued u/s 148A(b) of Income Tax Act in absence of Submission of Details of Commission on percentage of Insurance premium receipts [Read Order]
The Delhi High Court upheld the notice issued under section 148A(b) of the Income Tax Act, 1961, in the absence of the submission of Details of the...
![HRA Claim Restricted to 50% as Rent Agreement in Joint Name with Brother, rules ITAT Despite Assessee Bearing Entire Rent [Read Order]](https://images.taxscan.in/h-upload/2025/09/19/250x150_2088550-hra-rent-taxscan.webp "HRA Claim Restricted to 50% as Rent Agreement in Joint Name with Brother, rules ITAT Despite Assessee Bearing Entire Rent [Read Order]")
![Late Filing causes Disallowance of Section 80P Deduction: ITAT directs Taxation on Net Profit After Verification [Read Order]](https://images.taxscan.in/h-upload/2025/09/18/250x150_2088270-itat-directs-taxation-net-profit-taxscan.webp "Late Filing causes Disallowance of Section 80P Deduction: ITAT directs Taxation on Net Profit After Verification [Read Order]")
![Addition of Rs. 4.66 Crore u/s 69A in Individual PAN: ITAT upholds Deletion noting Disclosure in HUF Return [Read Order]](https://images.taxscan.in/h-upload/2025/09/18/250x150_2088259-itat-upholds-huf-taxscan.webp "Addition of Rs. 4.66 Crore u/s 69A in Individual PAN: ITAT upholds Deletion noting Disclosure in HUF Return [Read Order]")
![Notice u/s 148 Held Time-Barred: ITAT quashes Income Tax Reassessment Proceedings as Void [Read Order]](https://images.taxscan.in/h-upload/2025/09/17/250x150_2088070-itat-quashes-income-tax-reassessment-taxscan.webp "Notice u/s 148 Held Time-Barred: ITAT quashes Income Tax Reassessment Proceedings as Void [Read Order]")
Supreme Court Upholds 2012 Income Tax Attachment on Mumbai Shop, Rules Possession Alone Cannot Confer Right Without Clear Title [Read Judgement]
In a recent order, the Supreme Court of India upheld a decision of the Bombay High Court dismissing a challenge to an Income Tax attachment dating back to 2012. The Court explained that mere...
![Supreme Court Upholds 2012 Income Tax Attachment on Mumbai Shop, Rules Possession Alone Cannot Confer Right Without Clear Title [Read Judgement]](https://images.taxscan.in/h-upload/2025/09/17/500x300_2088086-supreme-court-taxscan.webp "Supreme Court Upholds 2012 Income Tax Attachment on Mumbai Shop, Rules Possession Alone Cannot Confer Right Without Clear Title [Read Judgement]")
Tamil Nadu Electricity Regulatory Commission exempted from Income Tax u/s 10(46A), CBDT Notifies [Read Notification]
The Central Board of Direct Taxes (CBDT), through Notification dated 15th September 2025, has notified the Tamil Nadu Electricity Regulatory Commission as an eligible authority under Section 10(46A)...
![Tamil Nadu Electricity Regulatory Commission exempted from Income Tax u/s 10(46A), CBDT Notifies [Read Notification]](https://images.taxscan.in/h-upload/2025/09/16/500x300_2087835-2078646-cbdt-central-board-of-direct-taxes-income-tax-exemption-tamil-nadu-electricity-regulatory-commission-taxscan.webp "Tamil Nadu Electricity Regulatory Commission exempted from Income Tax u/s 10(46A), CBDT Notifies [Read Notification]")
Income Declared During Survey is Taxable as Business Income u/s 28, Not Under Unexplained Income Sections: ITAT [Read Order]
The Jaipur Bench of the Income Tax Appellate Tribunal (ITAT) ruled that income declared during survey is taxable as business income under Section 28 of the Income Tax Act, 1961 and not under the...
![Income Declared During Survey is Taxable as Business Income u/s 28, Not Under Unexplained Income Sections: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/09/16/500x300_2087810-income-taxable-business-income-itat-taxscan.webp "Income Declared During Survey is Taxable as Business Income u/s 28, Not Under Unexplained Income Sections: ITAT [Read Order]")
₹3.80 Lakh Leave Encashment Disallowed u/s 43B:ITAT Rules CPC Had No Jurisdiction and Deletes Addition [Read Order]
The Kolkata Bench of Income Tax Appellate Tribunal ( ITAT ) held that the Centralized Processing Centre (CPC) had no jurisdiction to disallow a genuine payment of ₹3.80 lakh towards leave ...
![₹3.80 Lakh Leave Encashment Disallowed u/s 43B:ITAT Rules CPC Had No Jurisdiction and Deletes Addition [Read Order]](https://images.taxscan.in/h-upload/2025/09/15/500x300_2087410-leave-encashment-disallowed-itat-taxscan.webp "₹3.80 Lakh Leave Encashment Disallowed u/s 43B:ITAT Rules CPC Had No Jurisdiction and Deletes Addition [Read Order]")
![Delhi HC Upholds Exception u/s 40A of Income Tax Act in favour of Mitsubishi Corporation [Read Order]](https://images.taxscan.in/h-upload/2025/09/12/500x300_2085793-delhi-hc-upholds-income-tax-act-mitsubishi-corporation-taxscan.webp "Delhi HC Upholds Exception u/s 40A of Income Tax Act in favour of Mitsubishi Corporation [Read Order]")
![Supreme Court Defers Verdict on Vodafone’s ₹191 Crore Income Tax Deduction Claim u/s 80IA [Read Order]](https://images.taxscan.in/h-upload/2025/09/11/500x300_2085588-supreme-court-income-tax-taxscan.webp "Supreme Court Defers Verdict on Vodafone’s ₹191 Crore Income Tax Deduction Claim u/s 80IA [Read Order]")
Rejection of Time-Barred 80G Registration Application: Karnataka HC Upholds ITAT’s Remand Order Considering CBDT’s Extended Deadline [Read Order]
The Karnataka High Court upheld Income Tax Appellate Tribunal ( ITAT )’s remand order considering Central Board of Direct Taxes ( CBDT )’s extended deadline, dismissing the Revenue’s appeal and ...
![Rejection of Time-Barred 80G Registration Application: Karnataka HC Upholds ITAT’s Remand Order Considering CBDT’s Extended Deadline [Read Order]](https://images.taxscan.in/h-upload/2025/09/10/500x300_2085201-karnataka-hc-upholds-itat-cbdt-taxscan.webp "Rejection of Time-Barred 80G Registration Application: Karnataka HC Upholds ITAT’s Remand Order Considering CBDT’s Extended Deadline [Read Order]")