![Bogus LTCG Addition without Incriminating Material in Search Assessment Invalid: ITAT Grants Relief u/s 10(38) [Read Order]](https://images.taxscan.in/h-upload/2025/08/02/500x300_2072448-bogus-ltcg-itat-taxscan.webp "Bogus LTCG Addition without Incriminating Material in Search Assessment Invalid: ITAT Grants Relief u/s 10(38) [Read Order]")
Bogus LTCG Addition without Incriminating Material in Search Assessment Invalid: ITAT Grants Relief u/s 10(38) [Read Order]
The Chandigarh Bench of the Income Tax Appellate Tribunal (ITAT) deleted the addition of Rs. 94,59,870 treated as bogus long-term capital gain (LTCG)...
![Cash Seized During 2019 Elections: ITAT Quashes Assessments u/s 153A for Failure to Issue Certificate u/r 112F [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/06/Cash-Seized-2019-Elections-taxscan.jpg "Cash Seized During 2019 Elections: ITAT Quashes Assessments u/s 153A for Failure to Issue Certificate u/r 112F [Read Order]")
![Validity of Digital Evidence Without S.65B(4) Certificate: ITAT Upholds Addition of ₹4.20 Crore [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/digital-evidence.jpg "Validity of Digital Evidence Without S.65B(4) Certificate: ITAT Upholds Addition of ₹4.20 Crore [Read Order]")
![No Incriminating Evidence Found in Search, Unexplained Cash Credit Declared Invalid: ITAT upholds CIT (A) Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/ITAT-ITAT-Delhi-Income-Tax-Appellate-Tribunal-Commissioner-of-Income-Tax-Cash-Credit-Unexplained-Cash-Credit-TAXSCAN.jpg "No Incriminating Evidence Found in Search, Unexplained Cash Credit Declared Invalid: ITAT upholds CIT (A) Order [Read Order]")
![AY relevant for Action depends on Date of Recording Satisfaction, not Date of Search u/s 153C of Income Tax Act: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Income-Tax-Income-Tax-Act-Income-Tax-Commissioner-Delhi-HC-TAXSCAN.jpg "AY relevant for Action depends on Date of Recording Satisfaction, not Date of Search u/s 153C of Income Tax Act: Delhi HC [Read Order]")
Assessment/Reassessment in a Search-Related Case Cannot Be Passed Without Proper Approval by Competent Authority: ITAT [Read Order]
In a significant case, the Income Tax Appellate Tribunal ( ITAT ) of the New Delhi bench held that assessment or reassessment in a search-related case cannot be passed without proper approval of the...
![Assessment/Reassessment in a Search-Related Case Cannot Be Passed Without Proper Approval by Competent Authority: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/ITAT-income-tax-income-tax-ITAT-delhi-Search-related-case-Competent-authority-TAXSCAN.jpg "Assessment/Reassessment in a Search-Related Case Cannot Be Passed Without Proper Approval by Competent Authority: ITAT [Read Order]")
Failure to produce supporting documents: ITAT upholds disallowance of expenditure towards helper allowance claimed as deduction u/s 10(14)(i) of Income Tax Act [Read Order]
The Income Tax Appellate Tribunal (ITAT), Chennai bench upheld the disallowance made by the Income Tax Department, stating that the assessee failed to produce supporting documents for the helper...
![Failure to produce supporting documents: ITAT upholds disallowance of expenditure towards helper allowance claimed as deduction u/s 10(14)(i) of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/expenditure-deduction-Income-Tax-Act-ITAT-disallowance-TAXSCAN-1.jpg "Failure to produce supporting documents: ITAT upholds disallowance of expenditure towards helper allowance claimed as deduction u/s 10(14)(i) of Income Tax Act [Read Order]")
Section 153A invalid where Statement Belonging to Person Other than Searched Person used to Assume Jurisdiction: Delhi High Court [Read Order]
The Delhi High Court held that Section 153A invalid where statement belonging and pertaining to a person other than a searched person used to assume jurisdiction and only Section 153C can be invoked...
![Section 153A invalid where Statement Belonging to Person Other than Searched Person used to Assume Jurisdiction: Delhi High Court [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/03/Section-153A-Searched-Person-Jurisdiction-Delhi-High-Court-Taxscan.jpg "Section 153A invalid where Statement Belonging to Person Other than Searched Person used to Assume Jurisdiction: Delhi High Court [Read Order]")