![Disallowance of Sales Promotion Expense u/s 37(1): ITAT Allows Deduction Based on Evidence Provided [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Disallowance-of-Sales-Promotion-Expense-ITAT-ITAT-Allows-Deduction-business-expenditures-CIT-acquisition-agreement-promotion-expenses-under-section-37-Kolkata-Bench-of-ITAT-ITAT-news-Taxscan.jpg "Disallowance of Sales Promotion Expense u/s 37(1): ITAT Allows Deduction Based on Evidence Provided [Read Order]")
Disallowance of Sales Promotion Expense u/s 37(1): ITAT Allows Deduction Based on Evidence Provided [Read Order]
The Kolkata Bench of Income Tax Appellate Tribunal(ITAT)allowed the deduction of Rs. 4,81,477 as sales promotion expenses under section 37(1) of...
![Commission Rate on Accommodation Entries: ITAT Directs AO to Apply 0.15% Instead of 1% [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Commission-Rate-on-Accommodation-ITAT-ITAT-Directs-AO-Saanvi-Developers-Realtors-Pvt.-Ltd-Commissioner-of-Income-Tax-CIT-Income-Tax-income-tax-news-Taxscan.jpg "Commission Rate on Accommodation Entries: ITAT Directs AO to Apply 0.15% Instead of 1% [Read Order]")
![CIT(A) Ignored CBDT Relief for Delayed ITR Filing: ITAT Remands Matter Back for Order Rectification [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Chennai-Bench-of-Income-Tax-Appellate-Tribunal-Central-Board-of-Direct-Taxes-CIT-CBDT-Relief-for-Delayed-ITR-Filing-ITR-Filing-ITAT-Remands-Matter-CBDT-CPC-return-of-income-and-audit-report-ITR-Taxscan.jpg "CIT(A) Ignored CBDT Relief for Delayed ITR Filing: ITAT Remands Matter Back for Order Rectification [Read Order]")
![Deduction u/s 54F Allowable for Property Purchased in Wifes Name: ITAT Directs AO to Approve [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/ITAT-ITAT-Directs-AO-ITAT-Directs-ITR-CIT-Delhi-High-Court-under-section-54F-of-the-Income-Tax-Act-immovable-property-AO-Taxscan.jpg "Deduction u/s 54F Allowable for Property Purchased in Wifes Name: ITAT Directs AO to Approve [Read Order]")
Non-Compliance Due to Serious Illness and Lack of Computer Access: ITAT Condones 74-Day Delay, Remands Matter to CIT(A) [Read Order]
The Chennai Bench of the Income Tax Appellate Tribunal (ITAT) condoned a 74-day delay in filing an appeal by Mohandoss Jayaprakash citing non-compliance caused by serious illness and lack of access...
![Non-Compliance Due to Serious Illness and Lack of Computer Access: ITAT Condones 74-Day Delay, Remands Matter to CIT(A) [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Chennai-Bench-of-the-Income-Tax-Appellate-Tribunal-ITAT-condoned-a-74-day-delay-in-filing-Income-Tax-CIT-Chennai-tax-authorities-ITAT-news-Income-Tax-Appeals-Taxscan.jpg "Non-Compliance Due to Serious Illness and Lack of Computer Access: ITAT Condones 74-Day Delay, Remands Matter to CIT(A) [Read Order]")
![Income Tax Annual Digest 2024: ITAT Cases [Part 31]](https://www.taxscan.in/wp-content/uploads/2025/01/Income-Tax-Annual-Digest-2024-ITAT-Cases-Income-Tax-Cases-Part-31-taxscan.jpg "Income Tax Annual Digest 2024: ITAT Cases [Part 31]")
Addition of ₹20.44 Lakh as Unexplained Cash Deposits During Demonetization: ITAT Directs Fresh Adjudication [Read Order]
The Agra Bench of Income Tax Appellate Tribunal(ITAT) set aside the Commissioner of Income Tax(Appeals)[CIT(A)] order and directed for fresh adjudication regarding the addition of ₹20.44 lakh as...
![Addition of ₹20.44 Lakh as Unexplained Cash Deposits During Demonetization: ITAT Directs Fresh Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Unexplained-Cash-Deposits-ITAT-Commissioner-of-Income-Tax-Specified-Financial-Transactions-demonetization-period-demonetized-currency-Demonetization-SFT-Income-Tax-Returns-Taxscan.jpg "Addition of ₹20.44 Lakh as Unexplained Cash Deposits During Demonetization: ITAT Directs Fresh Adjudication [Read Order]")
Filing Form 10CCB is Not Mandatory If Submitted Before Assessment Concludes: ITAT Allows Deduction u/s 80IA for Wind Power Generation [Read Order]
The Kolkata Bench of the Income Tax Appellate Tribunal (ITAT) ruled that the filing of Form 10CCB, required for claiming deductions under Section 80IA of the Income Tax Act, is not mandatory if it is...
![Filing Form 10CCB is Not Mandatory If Submitted Before Assessment Concludes: ITAT Allows Deduction u/s 80IA for Wind Power Generation [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/ITAT-ITAT-Allows-Deduction-Kolkata-Bench-of-ITAT-Hi-Tech-Systems-Services-Limited-CPC-assessees-counsel-ITAT-news-income-tax-return-assessment-year-Taxscan.jpg "Filing Form 10CCB is Not Mandatory If Submitted Before Assessment Concludes: ITAT Allows Deduction u/s 80IA for Wind Power Generation [Read Order]")
No Additions Allowed in Completed Assessments u/s 153A Without Incriminating Material seized during search: ITAT [Read Order]
The Kolkata Bench of the Income Tax Appellate Tribunal (ITAT) ruled that no additions could be made in completed or unabated assessments under Section 153A of the Income Tax Act, 1961, unless...
![No Additions Allowed in Completed Assessments u/s 153A Without Incriminating Material seized during search: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/ITAT-No-Additions-Allowed-in-Completed-Assessments-incriminating-material-Section-153A-of-the-Income-Tax-Act-assessments-under-Section-153A-share-capital-ITAT-news-Taxscan.jpg "No Additions Allowed in Completed Assessments u/s 153A Without Incriminating Material seized during search: ITAT [Read Order]")
![Disallowance of ₹10 Lakh Donation u/s 35AC: ITAT Restores Matter to AO [Read Order]](https://images.taxscan.in/h-upload/2025/06/03/500x300_2041102-disallowance-of-10-lakh-donation-itat-itat-restores-matter-ao-assessing-officer-under-section-35ac-reopening-of-the-case-under-section-147-prime-ministers-national-relief-fund-itat-news-taxscan.webp "Disallowance of ₹10 Lakh Donation u/s 35AC: ITAT Restores Matter to AO [Read Order]")
![Income Tax Annual Digest 2024: ITAT Cases [Part 17]](https://www.taxscan.in/wp-content/uploads/2025/01/Income-Tax-Annual-Digest-Annual-Digest-ITAT-ITAT-Cases-Income-Tax-ITAT-Benches-of-India-High-Court-High-Courts-direction-to-re-examine-Taxscan.jpg "Income Tax Annual Digest 2024: ITAT Cases [Part 17]")