![Donation Deduction Issue Rendered Academic: ITAT declines to Examine Claim u/s 35(1)(ii) After Invalidating Reopening [Read Order]](https://images.taxscan.in/h-upload/2025/10/18/500x300_2097798-donation-deduction-itat-taxscan.webp "Donation Deduction Issue Rendered Academic: ITAT declines to Examine Claim u/s 35(1)(ii) After Invalidating Reopening [Read Order]")
Donation Deduction Issue Rendered Academic: ITAT declines to Examine Claim u/s 35(1)(ii) After Invalidating Reopening [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) held that there was no need for adjudication on the issue of deduction claimed for ...
![Invalid Assessment Order automatically Invalidates Revisional Order: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/Invalid-Assessment-Order-Invalidates-Revisional-Order-ITAT-taxscan.jpg "Invalid Assessment Order automatically Invalidates Revisional Order: ITAT [Read Order]")
![ITAT cannot Place Reliance on Order of ITSC in Previous Years: Delhi HC restores Additions [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/ITAT-Reliance-on-Order-ITSC-Previous-Years-Delhi-HC-taxscan.jpg "ITAT cannot Place Reliance on Order of ITSC in Previous Years: Delhi HC restores Additions [Read Order]")
![ITD cant cure defect in Notice issued u/s 148 of Income Tax Act against Dead person by issuing Manual Notice in name of Legal Heir: ITAT quashes Reassessment Proceedings [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/ITAT-ITAT-Bangalore-Reassessment-Proceedings-section-148-of-the-Income-Tax-Act-ITAT-quashes-Reassessment-Proceedings-Tax-News-Taxscan.jpg "ITD cant cure defect in Notice issued u/s 148 of Income Tax Act against Dead person by issuing Manual Notice in name of Legal Heir: ITAT quashes Reassessment Proceedings [Read Order]")
No Approval of Specified Authority u/s 151(ii) of Income Tax Act: Delhi HC quashes Income Tax Notices [Read Order]
The Delhi High Court quashed the income tax notice as there was no approval of specified authority under Section 151(ii) of the Income Tax Act, 1961. The present petition, filed at the instance of...
![No Approval of Specified Authority u/s 151(ii) of Income Tax Act: Delhi HC quashes Income Tax Notices [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/section-151ii-of-Income-Tax-Act-Delhi-HC-Income-Tax-Notices-taxscan.jpg "No Approval of Specified Authority u/s 151(ii) of Income Tax Act: Delhi HC quashes Income Tax Notices [Read Order]")
ITAT deletes deduction claimed u/s 35(1)(ii) of Income Tax Act towards Donation made to ineligible Scientific Research Trust [Read Order]
The Ahmedabad bench Income Tax Appellate Tribunal ( ITAT ) deleted the deduction claimed under Section 35(1)(ii) of the Income Tax Act, 1961 towards donation made to the ineligible scientific...
![ITAT deletes deduction claimed u/s 35(1)(ii) of Income Tax Act towards Donation made to ineligible Scientific Research Trust [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/ITAT-ITAT-Ahmedabad-Income-Tax-ITAT-on-donation-deduction-Donation-taxscan.jpg "ITAT deletes deduction claimed u/s 35(1)(ii) of Income Tax Act towards Donation made to ineligible Scientific Research Trust [Read Order]")
Merely because Books of Account were available to AO not Reason for Triggering Reassessment Proceedings: Delhi HC [Read Order]
In a significant decision the Delhi High Court observed that merely because books of account were available to the Assessing Officer (AO) is not valid reason for triggering reassessment proceedings. ...
Retirement amount received by partner through Arbitration Proceedings from partnership firm is not chargeable to tax: Bombay HC quashes Reassessment Proceedings [Read Order]
In a recent case, the Bombay High Court, while quashing the reassessment proceedings, held that the retirement amount received by the partner through arbitration proceedings from the partnership firm...
Benefit of Article 8 of India-Singapore DTAA shall be allowed when Vessel Handling Charges were allowed to Tax by Indian Entity: ITAT [Read Order]
The Chennai bench of the Income Tax Appellate Tribunal (ITAT) held that the benefit of Article 8 of the India Singapore DTAA shall be allowed when vessel handling charges were allowed to be taxed by...
![Benefit of Article 8 of India-Singapore DTAA shall be allowed when Vessel Handling Charges were allowed to Tax by Indian Entity: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Benefit-India-Singapore-DTAA-Vessel-Handling-Charges-Tax-Indian-Entity-ITAT-TAXSCAN.jpg "Benefit of Article 8 of India-Singapore DTAA shall be allowed when Vessel Handling Charges were allowed to Tax by Indian Entity: ITAT [Read Order]")
Reassessment Proceedings can be Triggered only when Notice u/s 148 of Income Tax Act has been issued and served: Delhi HC [Read Order]
The Delhi High Court observed that the reassessment proceedings can be triggered only when notice under Section 148 of Income Tax Act, 1961 has been issued and served. As noted on 10.03.2023, the...
![Reassessment Proceedings can be Triggered only when Notice u/s 148 of Income Tax Act has been issued and served: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Reassessment-Proceedings-can-be-Triggered-Reassessment-Proceedings-Income-Tax-Act-Delhi-High-Court-Income-Tax-Income-Tax-Act-has-been-issued-and-served-TAXSCAN.jpg "Reassessment Proceedings can be Triggered only when Notice u/s 148 of Income Tax Act has been issued and served: Delhi HC [Read Order]")
![Delhi HC sets aside Reassessment Order under Income Tax Act Triggered Mistakenly [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Delhi-HC-Reassessment-Order-Income-Tax-Act-Triggered-Mistakenly-TAXSCAN.jpg "Delhi HC sets aside Reassessment Order under Income Tax Act Triggered Mistakenly [Read Order]")