Judgement

The Income Tax Appellate Tribunal (ITAT) Bangalore, has granted relief to Navi General Insurance Ltd. by deleting disallowances relating to amortisation of preliminary expenses under Section 35D and ESOP expenses claimed under Section 37(1).

ITAT Bangalore Allows Section 35D and Rejects Disallowance Without Disturbing Earlier Assessments

Tribunal holds software subscription receipts are not taxable as fees for technical services.

ITAT Rules Cybersecurity Software Subscription Receipts Not Taxable as FTS

Articles

Tax liability does not end with death. Legal heirs must handle pending tax filings and dues from the deceased's estate under Section 302 of the Income Tax Act, 2025.

Does Tax Liability End After Death? Know the Rules for Legal Heirs

The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has set aside an assessment order making additions of over Rs71 lakh against a Non-Resident Indian (NRI) and remanded the matter back to the AO for fresh adjudication

ITAT Mumbai Remands Rs 71.20 Lakh Addition Against NRI And Directs Fresh Adjudication

ITAT Delhi rules that cash deposits duly reflected in audited books and linked to business transactions cannot be treated as unexplained money merely due to doubts over VAT compliance

ITAT Delhi Deletes Rs 5.60 Crore Addition for Demonetisation Cash Deposits Under Section 69A 

The ITAT remanded the Rs 34.86 Lakh cash deposit case for fresh assessment after finding that evidence relating to cash deposits and presumptive taxation claims had not been properly examined.

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ITAT Bangalore Allows Section 35D and Rejects Disallowance Without Disturbing Earlier Assessments

ITAT Rules Cybersecurity Software Subscription Receipts Not Taxable as FTS

Does Tax Liability End After Death? Know the Rules for Legal Heirs

ITAT Mumbai Remands Rs 71.20 Lakh Addition Against NRI And Directs Fresh Adjudication

ITAT Delhi Deletes Rs 5.60 Crore Addition for Demonetisation Cash Deposits Under Section 69A

Transport Business Receipts or Undisclosed Income? ITAT Remands Rs 34.86 Lakh Cash Deposit Addition Case