Aparna. M
![Deduction u/s 11 of Income Tax Act shall not be denied, if Audit Report filed along with Return of Income is available in during assessment proceedings: ITAT upholds Order of CIT(A) [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Deduction-Income-Tax-Act-denied-Audit-Report-Return-Income-available-assessment-proceedings-ITAT-TAXSCAN.jpg "Deduction u/s 11 of Income Tax Act shall not be denied, if Audit Report filed along with Return of Income is available in during assessment proceedings: ITAT upholds Order of CIT(A) [Read Order]")
Deduction u/s 11 of Income Tax Act shall not be denied, if Audit Report filed along with Return of Income is available in during assessment proceedings: ITAT upholds Order of CIT(A) [Read Order]
The Income Tax Appellate Tribunal (ITAT) Ahmedabad bench held that deduction under Section 11 of Income Tax Act, 1961 should not be denied, if an...
![Fee received towards live transmissions of cricket matches programmes held in Australia is not Royalty under Indo -Australia DTAA: ITAT deletes addition against Cricket Australia [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Fee-Fee-received-towards-live-transmissions-Fee-received-towards-live-transmissions-of-cricket-ITAT-taxscan.jpg "Fee received towards live transmissions of cricket matches programmes held in Australia is not Royalty under Indo -Australia DTAA: ITAT deletes addition against Cricket Australia [Read Order]")
![ITAT directs to Estimate 25% Profit Towards Income from Sale of Milk Products Deposited in Bank During Demonetisation Period [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/ITAT-directs-to-Estimate-25-Profit-Towards-Income-from-Sale-of-Milk-Products-ITAT-Profit-Sale-of-Milk-Products-Demonetisation-Period-Taxscan.jpg "ITAT directs to Estimate 25% Profit Towards Income from Sale of Milk Products Deposited in Bank During Demonetisation Period [Read Order]")
![Form 3CM and Form 3CL issued by DSIR is not mandatory for allowing deduction u/s 35(1)(i) of Income Tax Act: ITAT quashes Revision Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Form-3CM-and-Form-3CL-issued-by-DSIR-deduction-Income-Tax-Act-ITAT-quashes-Revision-Order-TAXSCAN.jpg "Form 3CM and Form 3CL issued by DSIR is not mandatory for allowing deduction u/s 35(1)(i) of Income Tax Act: ITAT quashes Revision Order [Read Order]")
![No Addition shall be made towards part of amount received from Construction Activities in Villa based on total Sale Consideration: ITAT directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/amount-received-from-Construction-Activities-in-Villa-based-on-total-Sale-Consideration-amount-received-Sale-Consideration-ITAT-directs-Re-adjudication-Construction-Activities-in-Villa-taxscan.jpeg "No Addition shall be made towards part of amount received from Construction Activities in Villa based on total Sale Consideration: ITAT directs Re-adjudication [Read Order]")
ITAT directs Deposit of Cost of Rs. 2,000 in PM Relief Fund for Failure to Cooperate Before Appellate Authority in Respect of Penalty Proceedings [Read Order]
The Income Tax Appellate Tribunal (ITAT) Jaipur bench directed the deposit cost of Rs.2,000/- in the Prime Minister Relief Fund for failure to cooperate before appellate authority in respect of...
![ITAT directs Deposit of Cost of Rs. 2,000 in PM Relief Fund for Failure to Cooperate Before Appellate Authority in Respect of Penalty Proceedings [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/ITAT-directs-Deposit-ITAT-Deposit-PM-Relief-Fund-Appellate-Authority-Penalty-Proceedings-Taxscan.jpg "ITAT directs Deposit of Cost of Rs. 2,000 in PM Relief Fund for Failure to Cooperate Before Appellate Authority in Respect of Penalty Proceedings [Read Order]")
Failure to prove Reasonable Cause for not filing appeal: ITAT dismisses petition for Condonation of delay of 301 days [Read Order]
The Income Tax Appellate Tribunal (ITAT) Hyderabad bench while dismissing the petition for the delay of 301 days observed that the assessee failed to provide reasonable cause for not filing appeal...
![Failure to prove Reasonable Cause for not filing appeal: ITAT dismisses petition for Condonation of delay of 301 days [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Failure-prove-filing-appeal-ITAT-petition-Condonation-TAXSCAN.jpg "Failure to prove Reasonable Cause for not filing appeal: ITAT dismisses petition for Condonation of delay of 301 days [Read Order]")
Failure to prove sufficient cause to condone delay in filing appeal against revision order passed u/s 263 of Income Tax Act: ITAT dismisses appeal [Read Order]
The Income Tax Appellate Tribunal (ITAT) Jaipur Bench has recently dismissed an appeal filed against the revision order passed under Section 263 of the Income Tax Act, 1961 due to failure to prove...
![Failure to prove sufficient cause to condone delay in filing appeal against revision order passed u/s 263 of Income Tax Act: ITAT dismisses appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Failure-to-prove-sufficient-cause-to-condone-delay-filing-appeal-against-revision-order-condone-delay-Income-Tax-Act-revision-order-ITAT-dismisses-appeal-ITAT-appeal-taxscan.jpg "Failure to prove sufficient cause to condone delay in filing appeal against revision order passed u/s 263 of Income Tax Act: ITAT dismisses appeal [Read Order]")
ITAT upholds Assessment Order passed u/s 143(3) of Income Tax Act based on intimation made by section 143(1) of Act [Read Order]
The Income Tax Appellate Tribunal (ITAT) Bangalore bench upheld the assessment order passed under Section 143(3) of Income Tax Act, 1961 based on the intimation made by section 143(1) of the Income...
![ITAT upholds Assessment Order passed u/s 143(3) of Income Tax Act based on intimation made by section 143(1) of Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/ITAT-assesment-assesment-order-income-tax-act-taxscan.jpg "ITAT upholds Assessment Order passed u/s 143(3) of Income Tax Act based on intimation made by section 143(1) of Act [Read Order]")
Expenses incurred for Infrastructure Development of leased property are Revenue Expenditure: ITAT upholds Deletion of Addition [Read Order]
The Income Tax Appellate Tribunal (ITAT) Delhi bench held that expenses incurred for the infrastructure development of leased property are revenue expenditure. Therefore the bench upheld the...
![Expenses incurred for Infrastructure Development of leased property are Revenue Expenditure: ITAT upholds Deletion of Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Expenses-incurred-for-Infrastructure-Development-of-leased-property-are-Revenue-Expenditure-ITAT-upholds-Deletion-of-Addition-TAXSCAN.jpg "Expenses incurred for Infrastructure Development of leased property are Revenue Expenditure: ITAT upholds Deletion of Addition [Read Order]")
No Depreciation Claim u/s 32 of Income Tax Act Allowable in Absence of Carrying Out Business Activities: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT) Delhi bench held that depreciation under Section 32 of the Income Tax Act, 1961 should not be allowed on absence of carrying out business activities. ...
![No Depreciation Claim u/s 32 of Income Tax Act Allowable in Absence of Carrying Out Business Activities: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/No-Depreciation-Claim-Depreciation-Income-Tax-Act-Income-Tax-Income-Tax-Act-Allowable-in-Absence-of-Carrying-Out-Business-Activities-ITAT-Taxscan.jpg "No Depreciation Claim u/s 32 of Income Tax Act Allowable in Absence of Carrying Out Business Activities: ITAT [Read Order]")
Disallowance u/s 14A of Income Tax Act shall not be made, if Assessee not earned any exempt Income during Financial-year: ITAT quashes Revision order [Read Order]
The Income Tax Appellate Tribunal (ITAT) Ahmedabad bench held that disallowance under Section 14A of the Income Tax Act, 1961 should not be made ,if assessee not earned any exempt income...
![Disallowance u/s 14A of Income Tax Act shall not be made, if Assessee not earned any exempt Income during Financial-year: ITAT quashes Revision order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Disallowance-income-tax-act-revision-order-ITAT-taxscan.jpg "Disallowance u/s 14A of Income Tax Act shall not be made, if Assessee not earned any exempt Income during Financial-year: ITAT quashes Revision order [Read Order]")