![KSEB is State: ITAT Rules Cash Payments to Govt. utilities Fall u/s 40A(3) Exception, Deletes Disallowance [Read Order]](https://images.taxscan.in/h-upload/2025/08/20/500x300_2078704-kseb-itat-exception-deletes-disallowance-taxscan.webp "KSEB is State: ITAT Rules Cash Payments to Govt. utilities Fall u/s 40A(3) Exception, Deletes Disallowance [Read Order]")
KSEB is "State": ITAT Rules Cash Payments to Govt. utilities Fall u/s 40A(3) Exception, Deletes Disallowance [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), Cochin Bench has deleted a disallowance made against a business for paying its electricity bill in cash....
![ITAT Rebukes CIT(A) for Lazy Dismissal, Orders Fresh Hearing on Demonetization Cash Deposits [rEad Order]](https://images.taxscan.in/h-upload/2025/08/20/250x150_2078698-cash-deposit-taxscan.webp "ITAT Rebukes CIT(A) for Lazy Dismissal, Orders Fresh Hearing on Demonetization Cash Deposits [rEad Order]")
![‘Act of God’ Beats ‘Act of Law’: ITAT Cites Kerala Floods as Valid Reason for Belated ITR, Kozhikode Co-op Society Wins 80P Deduction [Read Order]](https://images.taxscan.in/h-upload/2025/08/20/250x150_2078692-itat-belated-itr-kozhikode-co-op-society-80p-deduction-taxscan.webp "‘Act of God’ Beats ‘Act of Law’: ITAT Cites Kerala Floods as Valid Reason for Belated ITR, Kozhikode Co-op Society Wins 80P Deduction [Read Order]")
![Relief for Asianet: ITAT allows Deduction of Interest on Delayed Statutory Payments as Business Expenditure [Read Order]](https://images.taxscan.in/h-upload/2025/08/19/250x150_2078218-asianet-itat-taxscan.webp "Relief for Asianet: ITAT allows Deduction of Interest on Delayed Statutory Payments as Business Expenditure [Read Order]")
![Search Assessments Valid as Approved by JCIT: ITAT says Additions were made Based on Incriminating Materials [Read Order]](https://images.taxscan.in/h-upload/2025/08/18/250x150_2078058-search-assessments-valid-approved-by-jcit-itat-incriminating-materials-taxscan.webp "Search Assessments Valid as Approved by JCIT: ITAT says Additions were made Based on Incriminating Materials [Read Order]")
Setback for South Indian Bank: ITAT Rules AO Cannot Exceed Scope of S.263 Revision While Passing Consequential Assessment Order [Read Order]
The Cochin Bench of Income Tax Appellate Tribunal ( ITAT ) dismissed the appeal filed by South Indian Bank Ltd., holding that the Assessing Officer (AO) cannot go beyond the scope of the revision ...
![Setback for South Indian Bank: ITAT Rules AO Cannot Exceed Scope of S.263 Revision While Passing Consequential Assessment Order [Read Order]](https://images.taxscan.in/h-upload/2025/08/13/500x300_2076377-south-indian-bank-itat-consequential-assessment-order-taxscan.webp "Setback for South Indian Bank: ITAT Rules AO Cannot Exceed Scope of S.263 Revision While Passing Consequential Assessment Order [Read Order]")
Genuine Delay in Producing 70 Year Old Trust Deed: ITAT quashes Rejection of S.12A & 80G Claims [Read Order]
The Income Tax Appellate Tribunal (ITAT), Cochin Bench, has set aside the rejection of applications under sections 12A and 80G of the Income Tax Act, 1961, citing that the default was procedural and...
![Genuine Delay in Producing 70 Year Old Trust Deed: ITAT quashes Rejection of S.12A & 80G Claims [Read Order]](https://images.taxscan.in/h-upload/2025/07/31/500x300_2071537-genuine-delay-producing-70-year-old-trust-deed-itat-quashes-rejection-s12a-80g-claims-taxscan.webp "Genuine Delay in Producing 70 Year Old Trust Deed: ITAT quashes Rejection of S.12A & 80G Claims [Read Order]")
![Kerala Co-op Bank Secures Tax Win: ITAT allows ₹16.5 Lakh Deduction u/s 80P [Read Order]](https://images.taxscan.in/h-upload/2025/07/24/500x300_2068425-cooperative-bank-deduction-itat-taxscan.webp "Kerala Co-op Bank Secures Tax Win: ITAT allows ₹16.5 Lakh Deduction u/s 80P [Read Order]")
![ITAT rejects Cable Operators Plea, Upholds ₹5.2 Lakh Income Addition from Seized Records [Read Order]](https://images.taxscan.in/h-upload/2025/07/24/500x300_2068427-cable-operators-plea-taxscan.webp "ITAT rejects Cable Operators Plea, Upholds ₹5.2 Lakh Income Addition from Seized Records [Read Order]")
![ITAT orders fresh hearing for Ex Parte dismissal of Agricultural Income Tax case [Read Order]](https://images.taxscan.in/h-upload/2025/07/14/500x300_2063723-agricultural-income-tax-case-taxscan.webp "ITAT orders fresh hearing for Ex Parte dismissal of Agricultural Income Tax case [Read Order]")
Partial Relief Granted to Palmshore Hotels: ITAT Directs Reassessment on Business Income Classification and Section 43B Disallowance [Read Order]
The Cochin Bench of the Income Tax Appellate Tribunal (ITAT) granted partial relief to Palmshore Hotels Pvt. Ltd. by directing a reassessment of key issues, including the classification of licence...
![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/2025/07/07/500x300_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]")
Co-op Bank Fails to Prove Identity and Creditworthiness of Depositors: ITAT upholds S. 68 addition and dismisses claim u/s 80P(2)(i)(a) [Read Order]
The Cochin bench of the Income Tax Appellate Tribunal (ITAT) dismissed the appeals filed by Peeroorkada Service Co-operative Bank Ltd and upheld the additions made under Section 68 of the Income Tax...
![Co-op Bank Fails to Prove Identity and Creditworthiness of Depositors: ITAT upholds S. 68 addition and dismisses claim u/s 80P(2)(i)(a) [Read Order]](https://images.taxscan.in/h-upload/2025/07/06/500x300_2059912-co-op-bank-fails-to-prove-identity-and-creditworthiness-co-op-bank-fails-to-prove-identity-taxscan.webp "Co-op Bank Fails to Prove Identity and Creditworthiness of Depositors: ITAT upholds S. 68 addition and dismisses claim u/s 80P(2)(i)(a) [Read Order]")