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Section 115BBE of the Income Tax Act
![No Profit in Intra-Group Sales, Not Liable for Commission Income: ITAT Rules in Avance Technologies Appeal [Read Order]](https://images.taxscan.in/h-upload/2026/01/13/500x300_2119116-commission-income-taxscan-.webp "No Profit in Intra-Group Sales, Not Liable for Commission Income: ITAT Rules in Avance Technologies Appeal [Read Order]")
No Profit in Intra-Group Sales, Not Liable for Commission Income: ITAT Rules in Avance Technologies Appeal [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) ruled that commission income cannot be assessed on circular intra-group transactions,...
![Cash Sales of Jeweller on Demonetisation Day Held Genuine: ITAT Deletes S.68 Addition as Books Were Not Rejected [Read Order]](https://images.taxscan.in/h-upload/2025/11/28/250x150_2108560-itat-cash-deposit-income-tax-act-taxscan.webp "Cash Sales of Jeweller on Demonetisation Day Held Genuine: ITAT Deletes S.68 Addition as Books Were Not Rejected [Read Order]")
![Cash Deposits of ₹30.65 Lakh During Demonetization Claimed as Gift from Deceased Grandmother: ITAT Deletes Addition u/s 69A [Read Order]](https://images.taxscan.in/h-upload/2025/10/17/250x150_2097373-demonitization-gift-taxscan.webp "Cash Deposits of ₹30.65 Lakh During Demonetization Claimed as Gift from Deceased Grandmother: ITAT Deletes Addition u/s 69A [Read Order]")
![Survey Income Offered Prior to Amendment to Be Taxed as Business Income, ₹33 Lakh Surrender not Liable to 60% Tax u/s 115BBE: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/15/250x150_2096717-business-income-taxscan.webp "Survey Income Offered Prior to Amendment to Be Taxed as Business Income, ₹33 Lakh Surrender not Liable to 60% Tax u/s 115BBE: ITAT [Read Order]")
![Protective Addition Made for Taxpayer Firm: ITAT Restores Matter to CIT(A) with One More Opportunity [Read Order]](https://images.taxscan.in/h-upload/2025/10/10/250x150_2095414-addition-itat-taxscan.webp "Protective Addition Made for Taxpayer Firm: ITAT Restores Matter to CIT(A) with One More Opportunity [Read Order]")
Banking Channel Records and Interest Paid Proves Loan Transaction: ITAT deletes ₹80.94 Lakh Unexplained Money Addition [Read Order]
The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) ruled that clear evidence of a genuine loan transaction, conducted through banking channels and including the payment of interest...
![Banking Channel Records and Interest Paid Proves Loan Transaction: ITAT deletes ₹80.94 Lakh Unexplained Money Addition [Read Order]](https://images.taxscan.in/h-upload/2025/10/08/500x300_2094939-itat-ahmedabad-unexplained-money-addition-banking-channel-records-taxscan.webp "Banking Channel Records and Interest Paid Proves Loan Transaction: ITAT deletes ₹80.94 Lakh Unexplained Money Addition [Read Order]")
Scrap Dealer Wins Rs. 6.77 Cr Tax Battle as ITAT Accepts Bank Reconciliation, Rejects Dept's 'Mechanical' Approach [Read Order]
The Agra Bench of the Income Tax Appellate Tribunal (ITAT) dismissed a revenue appeal and upheld the deletion of an addition of Rs. 6.77 crore made under section 68 of the Income Tax Act against a...
![Scrap Dealer Wins Rs. 6.77 Cr Tax Battle as ITAT Accepts Bank Reconciliation, Rejects Depts Mechanical Approach [Read Order]](https://images.taxscan.in/h-upload/2025/10/09/500x300_2095149-scrap-dealers-taxscan.webp "Scrap Dealer Wins Rs. 6.77 Cr Tax Battle as ITAT Accepts Bank Reconciliation, Rejects Depts Mechanical Approach [Read Order]")