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ITR-4 for AY 2026-27 introduces key changes. Check eligibility rules and the documents needed to claim tax deductions under various sections of the Income Tax Act.

ITR Filing 2026: Essential Documents for ITR-4 Deduction Claims

Judgement

ITAT deleted a Rs 2.53 lakh addition under Section 69A after finding that the cash deposits were adequately explained by earlier withdrawals from the assessee’s bank account.

Trader Deposited Rs. 2.53 Lakh Cash from Earlier Bank Withdrawals; ITAT Deletes Income Tax Addition

ITAT restored the assessee’s appeals to the CIT(A) for fresh adjudication after condoning filing delays and noting lack of effective representation.

Construction Firm’s Appeals Restored by ITAT After Delay of Up to 700 Days; CIT(A) Directed to Rehear Disallowance and Bad Debt Issues

High Court holds refunded royalty under APA cannot be taxed as real income.

Bombay High Court Upholds APA-Based Royalty Adjustment; Refunded Rs. 19.44 Crore Cannot Be Taxed as Income of Foreign AE

ITAT remands Section 80GGC donation deduction case to AO for fresh verification, while upholding reassessment.

ITAT Remands Section 80GGC Deduction Dispute to AO for Fresh Verification of Political Donation Alleged as Bogus

The Income Tax Appellate Tribunal (ITAT), Delhi has held reimbursements towards IT infrastructure, salary expenses of seconded employees and travel expenses cannot be regarded as Fees for Technical Services (FTS).

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ITR Filing 2026: Essential Documents for ITR-4 Deduction Claims

Trader Deposited Rs. 2.53 Lakh Cash from Earlier Bank Withdrawals; ITAT Deletes Income Tax Addition

Construction Firm’s Appeals Restored by ITAT After Delay of Up to 700 Days; CIT(A) Directed to Rehear Disallowance and Bad Debt Issues

Bombay High Court Upholds APA-Based Royalty Adjustment; Refunded Rs. 19.44 Crore Cannot Be Taxed as Income of Foreign AE

ITAT Remands Section 80GGC Deduction Dispute to AO for Fresh Verification of Political Donation Alleged as Bogus

ITAT holds That Cost Reimbursement to Overseas Group Entities Cannot be Treated as FTS And No TDS Required