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Indian Income Tax Appellate Tribunal rulings

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2026-10-16 09:38 UTC → 2026-10-17 03:24 UTC · added ~~removed~~

The Income Tax Appellate Tribunal (ITAT) has issued several rulings in India overturning tax additions made by assessing officers. In one instance, the Delhi Bench deleted a ₹1.13 crore tax addition concerning jewellery and cash discovered during a National Investigation Agency search. The tribunal accepted evidence, including marriage photographs and affidavits, concluding that it is consistent with family customs for married daughters to keep gold jewellery at their parental home. In a separate ruling, the ITAT Rajkot deleted a ₹24.01 lakh addition related to the sale of old plant and machinery. The tribunal rejected the assessing officer’s claim that the sale was merely a book entry to justify bank deposits, noting that the taxpayer’s ledgers and balance sheets were sufficient despite missing specific details in VAT returns. Recent rulings from other benches have further addressed various assessment disputes. In Visakhapatnam, the Tribunal upheld the deletion of a ₹9.23 crore addition against Vikas Kumar Chhajer, ruling that using unverified Excel sheets from a third-party server without allowing for cross-examination violated “principles of natural justice”. The Pune bench deleted a ₹1.66 crore addition regarding Adat expenses for a commission agent, noting that the assessee complied with TDS requirements and that expenses cannot be disallowed based on “merely on presumptions”. Additionally, the Delhi ITAT reaffirmed the tax-exempt status of agricultural income for a nursery business, citing the principle of consistency because the Revenue had accepted similar claims in previous years without changes to the facts.

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