![Commission to Foreign Agents for Overseas Services Not Taxable in India: ITAT Rules TDS Not Applicable [Read Order]](https://images.taxscan.in/h-upload/2025/11/03/500x300_2102008-itat-rules-commission-to-foreign-agents-tds-taxscan.webp "Commission to Foreign Agents for Overseas Services Not Taxable in India: ITAT Rules TDS Not Applicable [Read Order]")
Commission to Foreign Agents for Overseas Services Not Taxable in India: ITAT Rules TDS Not Applicable [Read Order]
The Chandigarh Bench of Income Tax Appellate Tribunal ( ITAT ) held that Tax Deducted at Source (TDS ) was not applicable on commission payments...
![Profit Estimation Capped at 1.5%: ITAT Recognises Assessee as Livestock Transporter [Read Order]](https://images.taxscan.in/h-upload/2025/10/24/250x150_2099666-profit-profit-estimation-itat-recognises-assessee-pune-bench-livestock-transporter-taxscan.webp "Profit Estimation Capped at 1.5%: ITAT Recognises Assessee as Livestock Transporter [Read Order]")
![Reopening Based Solely on Third-Party Information and Reason to Suspect Invalid: ITAT Quashes ₹80.59 Lakh Addition [Read Order]](https://images.taxscan.in/h-upload/2025/10/24/250x150_2099523-reopening-taxscan.webp "Reopening Based Solely on Third-Party Information and Reason to Suspect Invalid: ITAT Quashes ₹80.59 Lakh Addition [Read Order]")
![Reassessment Based Solely on Audit Objection Constitutes Mere Change of Opinion: ITAT Quashes Reopening in Income Tax Case [Read Order]](https://images.taxscan.in/h-upload/2025/10/21/250x150_2098902-reassessment-itat-itat-quashes-income-tax-income-tax-case-taxscan.webp "Reassessment Based Solely on Audit Objection Constitutes Mere Change of Opinion: ITAT Quashes Reopening in Income Tax Case [Read Order]")
![Search-Based Addition u/s 153A Unsustainable without Incriminating Material for Completed Assessments: ITAT Deletes ₹26.10 Lakh in Raj Shyama Construction Case [Read Order]](https://images.taxscan.in/h-upload/2025/10/21/250x150_2098877-incriminating-material-itat-delhi-bench-raj-shyama-construction-raj-shyama-construction-case-taxscan.webp "Search-Based Addition u/s 153A Unsustainable without Incriminating Material for Completed Assessments: ITAT Deletes ₹26.10 Lakh in Raj Shyama Construction Case [Read Order]")
MAT Adjustment Must Be Based on Lower of Business Loss or Depreciation: ITAT Dismisses Appeal of Sungroup Enterprises [Read Order]
The Bench of the Income Tax Appellate Tribunal (ITAT), New Delhi, held that the lower of the unabsorbed depreciation or business loss, as per the books of account, must be adjusted against the...
![MAT Adjustment Must Be Based on Lower of Business Loss or Depreciation: ITAT Dismisses Appeal of Sungroup Enterprises [Read Order]](https://images.taxscan.in/h-upload/2025/10/21/500x300_2098829-sungroup-enterprises-itat-new-delhi-mat-adjustment-taxscan.webp "MAT Adjustment Must Be Based on Lower of Business Loss or Depreciation: ITAT Dismisses Appeal of Sungroup Enterprises [Read Order]")
Non-Speaking Order by CIT(A) on Alleged Suppression of Receipts Remanded for Fresh Adjudication: ITAT [Read Order]
The bench of the Income Tax Appellate Tribunal, Raipur (SMC), has remanded a matter back to the Additional/Joint Commissioner of Income Tax (Appeals) [CIT(A)] after finding that the earlier order...
![Non-Speaking Order by CIT(A) on Alleged Suppression of Receipts Remanded for Fresh Adjudication: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/06/500x300_2094336-itat-raipur-non-speaking-order-adjudication-taxscan.webp "Non-Speaking Order by CIT(A) on Alleged Suppression of Receipts Remanded for Fresh Adjudication: ITAT [Read Order]")
Relief to LIC Mutual Fund: ITAT Sets Aside PCIT's Section 263 Order for Non-speaking Order [Read Order]
In a ruling in favour of LIC Mutual Fund, the Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) set aside the Principal Commissioner of Income Tax (PCIT)'s revision order under Section 263 of...
![Relief to LIC Mutual Fund: ITAT Sets Aside PCITs Section 263 Order for Non-speaking Order [Read Order]](https://images.taxscan.in/h-upload/2025/10/06/500x300_2094279-lic-taxscan.webp "Relief to LIC Mutual Fund: ITAT Sets Aside PCITs Section 263 Order for Non-speaking Order [Read Order]")
Ministry of Sports Claims Locus Standi After Disbandment of Commonwealth Games Committee: Delhi HC Remands Appeals to ITAT [Read Order]
The High Court of Delhi, remanded appeals to the Income Tax Appellate Tribunal ( ITAT ) after the Ministry of Sports claimed locus standi following the disbandment of the Commonwealth Games...
![Ministry of Sports Claims Locus Standi After Disbandment of Commonwealth Games Committee: Delhi HC Remands Appeals to ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/09/26/500x300_2091193-delhi-highcourt-taxscan.webp "Ministry of Sports Claims Locus Standi After Disbandment of Commonwealth Games Committee: Delhi HC Remands Appeals to ITAT [Read Order]")
AO's Estimation Approach Invalid When Books Accepted: ITAT Deletes Ad Hoc Income Tax Additions on Purchases and Expenses [Read Order]
The Income Tax Appellate Tribunal (ITAT), Mumbai, held that ad hoc income tax additions made on purchases and expenses cannot be sustained in the absence of any defects in the assessee’s audited books...
![AOs Estimation Approach Invalid When Books Accepted: ITAT Deletes Ad Hoc Income Tax Additions on Purchases and Expenses [Read Order]](https://images.taxscan.in/h-upload/2025/09/12/500x300_2085900-income-tax-addition-taxscan.webp "AOs Estimation Approach Invalid When Books Accepted: ITAT Deletes Ad Hoc Income Tax Additions on Purchases and Expenses [Read Order]")
![Income Tax Assessments on Basis of Consolidated Approval u/s 153D is Void Ab Initio: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/09/12/500x300_2085903-itat-income-tax-assessments-income-tax-taxscan.webp "Income Tax Assessments on Basis of Consolidated Approval u/s 153D is Void Ab Initio: ITAT [Read Order]")
Once Corporate Debtor is Sold as Going Concern, Only Claims Filed before Liquidator Survive: ITAT directs AO Re-examine Matter in Light of SC Ruling [Read Order]
The Hyderabad bench of Income Tax Appellate Tribunal ( ITAT ) has directed the Assessing Officer to re-examine the issue of outstanding tax claims of the income tax department against a corporate...
![Once Corporate Debtor is Sold as Going Concern, Only Claims Filed before Liquidator Survive: ITAT directs AO Re-examine Matter in Light of SC Ruling [Read Order]](https://images.taxscan.in/h-upload/2025/09/11/500x300_2085487-corporate-debtor-liquidator-itat-ao-taxscan.webp "Once Corporate Debtor is Sold as Going Concern, Only Claims Filed before Liquidator Survive: ITAT directs AO Re-examine Matter in Light of SC Ruling [Read Order]")