Aparna. M
![HUF is “Person” Liable for getting Its Accounts Audited: ITAT Allows Benefit of Extending Date Explanation 2(a)(ii) to S. 139(1) IT Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/HUF-Liable-Accounts-Audited-ITAT-Benefit-ITAT-Allows-Benefit-Extending-Date-Explanation-IT-Act-Income-Tax-Income-Tax-Act-taxscan.jpg "HUF is “Person” Liable for getting Its Accounts Audited: ITAT Allows Benefit of Extending Date Explanation 2(a)(ii) to S. 139(1) IT Act [Read Order]")
HUF is “Person” Liable for getting Its Accounts Audited: ITAT Allows Benefit of Extending Date Explanation 2(a)(ii) to S. 139(1) IT Act [Read Order]
The Pune bench of Income Tax Appellate Tribunal (ITAT) has recently while allowing the benefit of extending date as per explanation...
![Bus Body Building activity Attract 18% GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Bus-Body-Building-Bus-Body-Building-activity-GST-AAR-taxscan.jpg "Bus Body Building activity Attract 18% GST: AAR [Read Order]")
![ITAT order Jet Airways to pay cost of Rs 25,000 to PM Relief Fund due to Fail to comply with Notice issue by IT department [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/ITAT-Jet-Airways-Fund-Notice-IT-department-TAXSCAN.jpg "ITAT order Jet Airways to pay cost of Rs 25,000 to PM Relief Fund due to Fail to comply with Notice issue by IT department [Read Order]")
![Misplacing FD is not Ground for deleting Addition of Interest: ITAT upheld Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Misplacing-FD-Addition-Interest-ITAT-TAXSCAN.jpg "Misplacing FD is not Ground for deleting Addition of Interest: ITAT upheld Addition [Read Order]")
![Income Tax Penalty cannot be attracted for Application of S. 50C: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Income-Tax-Penalty-S-50C-ITAT-TAXSCAN.jpg "Income Tax Penalty cannot be attracted for Application of S. 50C: ITAT [Read Order]")
Receipts from Leasing/Hiring of RIGs Taxable as Business Profits u/s 44BB of Income Tax Act: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Authority ( ITAT ) has recently held that receipts from leasing/hiring of Rigs are taxable as business profits under section 44BB of the Income Tax Act,...
![Receipts from Leasing/Hiring of RIGs Taxable as Business Profits u/s 44BB of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Receipts-Leasing-Hiring-of-RIGs-Taxable-Business-Profits-Income-Tax-Act-ITAT-Taxscan.jpg "Receipts from Leasing/Hiring of RIGs Taxable as Business Profits u/s 44BB of Income Tax Act: ITAT [Read Order]")
![No Proof of Payment of Brokerage on Sale of Property: ITAT confirms Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Payment-Brokerage-Sale-Property-ITAT-TAXSCAN.jpg "No Proof of Payment of Brokerage on Sale of Property: ITAT confirms Addition [Read Order]")
![Cairn Energy Hydrocarbon Ltd gets Partial Relief from ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Cairn-Energy-Hydrocarbon-Ltd-ITAT-TAXSCAN.jpg "Cairn Energy Hydrocarbon Ltd gets Partial Relief from ITAT [Read Order]")
Difference b/w Amounts shown in Form No.26AS and reflected in P&L Account cannot brought to Income Tax: ITAT [Read Order]
The Pune Income Tax Appellate Tribunal (ITAT) has recently held that the difference between amounts shown in Form No.26AS and reflected in Profit and Loss Account could not be brought to Income Tax. ...
![Difference b/w Amounts shown in Form No.26AS and reflected in P&L Account cannot brought to Income Tax: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Difference-bw-Amounts-Form-No.26AS-PL-Account-Income-Tax-ITAT-Taxscan.jpg "Difference b/w Amounts shown in Form No.26AS and reflected in P&L Account cannot brought to Income Tax: ITAT [Read Order]")
Re-Assessment based on Change of Opinion: Bombay HC Quashes Income Tax Proceedings against Mumbai Postal Employees [Read Order]
In a significant case the Bombay High Court quashed income tax proceedings against Mumbai Postal Employees and observed that re-assessment initiated based on the change of the opinion. ...
![Re-Assessment based on Change of Opinion: Bombay HC Quashes Income Tax Proceedings against Mumbai Postal Employees [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Re-Assessment-Bombay-Highcourt-Income-Tax-Proceedings-Mumbai-Postal-Employees-Income-Tax-taxscan.jpg "Re-Assessment based on Change of Opinion: Bombay HC Quashes Income Tax Proceedings against Mumbai Postal Employees [Read Order]")
Non-Filing of CA Certificate is Mere Procedural Lapse: No Legislative Intent to Deny Refund to Exporter, says CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) recently held that non-filing of Chartered Accountant certificate is a mere procedural lapse therefore the bench...
![Non-Filing of CA Certificate is Mere Procedural Lapse: No Legislative Intent to Deny Refund to Exporter, says CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Non-Filing-of-CA-Certificate-Non-Filing-CA-Certificate-CA-Procedural-Lapse-Legislative-Intent-Refund-Exporter-CESTAT-Customs-Excise-Service-Tax-Taxscan.jpg "Non-Filing of CA Certificate is Mere Procedural Lapse: No Legislative Intent to Deny Refund to Exporter, says CESTAT [Read Order]")
Non-Implementation of DRP Directions by AO is a “Very Disturbing Trend”: ITAT directs Govt to Issue Necessary Guidelines [Read Order]
The Delhi Income Tax Appellate Tribunal has recently by observing the non-implementation of Dispute Resolution Panel directions by assessing officers directing the government to issue necessary...
![Non-Implementation of DRP Directions by AO is a “Very Disturbing Trend”: ITAT directs Govt to Issue Necessary Guidelines [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Non-Implementation-of-DRP-DRP-AO-ITAT-Govt-Guidelines-Taxscan.jpg "Non-Implementation of DRP Directions by AO is a “Very Disturbing Trend”: ITAT directs Govt to Issue Necessary Guidelines [Read Order]")