Judgement

Tribunal holds rough electronic notings alone cannot support undisclosed income addition without corroboration.

ITAT Rejects Tax Addition Based on Unverified Search Data

Tribunal allows Section 80G deduction on eligible CSR donations and deletes Section 14A disallowance.

ITAT Allows Section 80G Deduction on Eligible CSR Donations

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

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ITAT Rejects Tax Addition Based on Unverified Search Data

ITAT Allows Section 80G Deduction on Eligible CSR Donations

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