Aparna. M
![Receipts from Provision of Disaster Recovery Up-Linking Services and Disaster Recovery Play-Out Services are not FTS under India-Singapore DTAA: ITAT deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Receipts-Receipts-from-Provision-of-Disaster-Recovery-Up-Linking-Services-Disaster-Recovery-Play-Out-Services-India-Singapore-DTAA-DTAA-ITAT-deletes-Addition-ITAT-Taxscan.jpg "Receipts from Provision of Disaster Recovery Up-Linking Services and Disaster Recovery Play-Out Services are not FTS under India-Singapore DTAA: ITAT deletes Addition [Read Order]")
Receipts from Provision of Disaster Recovery Up-Linking Services and Disaster Recovery Play-Out Services are not FTS under India-Singapore DTAA: ITAT deletes Addition [Read Order]
The Income Tax Appellate Tribunal (ITAT) Delhi Bench held that receipts from provision of Disaster Recovery Up-Linking Services and disaster...
![Receipts from Disaster Recovery Up-Linking Services are not Royalty: ITAT deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/ITAT-deletes-Addition-Receipts-Disaster-Recovery-Up-Linking-Services-Disaster-Recovery-Receipts-from-Disaster-Recovery-Up-Linking-Services-are-not-Royalty-ITAT-Taxscan.jpg "Receipts from Disaster Recovery Up-Linking Services are not Royalty: ITAT deletes Addition [Read Order]")
![Application for Registration u/s 12AA of Income Tax Act shall not denied on Absence of Dissolution Clause in Trust Deed: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Application-for-Registration-Income-Tax-Act-Dissolution-Clause-Dissolution-Clause-in-Trust-Deed-ITAT-taxscan.jpg "Application for Registration u/s 12AA of Income Tax Act shall not denied on Absence of Dissolution Clause in Trust Deed: ITAT [Read Order]")
![Goodwill acquired on Amalgamation is Eligible for Depreciation u/s 32 of Income Tax Act: ITAT deletes Disallowance [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Goodwill-Goodwill-acquired-on-Amalgamation-Amalgamation-Depreciation-Income-Tax-Act-ITAT-deletes-Disallowance-ITAT-Disallowance-Income-Tax-taxscan.jpg "Goodwill acquired on Amalgamation is Eligible for Depreciation u/s 32 of Income Tax Act: ITAT deletes Disallowance [Read Order]")
![Issue of Share Capital through QIP with Qualified Institutional Buyers are Public Subscription: ITAT directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Issue-of-Share-Capital-through-QIP-Share-Capital-Qualified-Institutional-Qualified-Institutional-buyers-Public-Subscription-ITAT-directs-Re-adjudication-ITAT-Re-adjudication-taxscan.jpg "Issue of Share Capital through QIP with Qualified Institutional Buyers are Public Subscription: ITAT directs Re-adjudication [Read Order]")
Salary Paid to Vice President of Company allowable as Expenditure u/s 37(1) of Income Tax Act: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT) Delhi held that salary paid to vice president of company should be allowed as expenditure under Section 37(1) of Income Tax Act, 1961 Assessee, Ebony...
![Salary Paid to Vice President of Company allowable as Expenditure u/s 37(1) of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Salary-Paid-Vice-President-of-Company-Expenditure-Income-Tax-Act-ITAT-taxscan.jpg "Salary Paid to Vice President of Company allowable as Expenditure u/s 37(1) of Income Tax Act: ITAT [Read Order]")
Inadvertent error in filing Income Tax Return forms: ITAT directs recompute Income of Assessee [Read Order]
The Income Tax Appellate Tribunal (ITAT) Chennai bench directed the Assessing Officer (AO) to recompute the income of the assessee observing the inadvertent error in the income tax returns filed. ...
![Inadvertent error in filing Income Tax Return forms: ITAT directs recompute Income of Assessee [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Inadvertent-error-filing-Income-Tax-Return-Income-Tax-Return-filing-Income-Tax-Return-forms-ITAT-Income-assessee-taxscan.jpg "Inadvertent error in filing Income Tax Return forms: ITAT directs recompute Income of Assessee [Read Order]")
Capital Gain Exemption shall not be Denied on Residential House Constructed on Small Area of Land: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT) Delhi Bench held that capital gain exemption should not be denied on residential houses constructed on small areas of land. The assessee , Girish Mohan,...
![Capital Gain Exemption shall not be Denied on Residential House Constructed on Small Area of Land: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Capital-Gain-exemption-Denied-on-Residential-house-constructed-Residential-house-constructed-Small-Area-of-Land-Land-ITAT-Income-Tax-taxscan.jpg "Capital Gain Exemption shall not be Denied on Residential House Constructed on Small Area of Land: ITAT [Read Order]")
ITAT directs Re-adjudication in regarding of Disallowance of Deduction of Discount on issue of Shares under ESOP [Read Order]
The Income Tax Appellate Tribunal (ITAT) Delhi Bench directs readjudication in regarding the disallowance of the deduction of discount on the issue of shares under Employee Stock Option Plan (ESOP). ...
![ITAT directs Re-adjudication in regarding of Disallowance of Deduction of Discount on issue of Shares under ESOP [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/ITAT-Readjudication-ITAT-directs-Readjudication-Disallowance-of-Deduction-Disallowance-Deduction-issue-of-Shares-ESOP-taxscan.jpg "ITAT directs Re-adjudication in regarding of Disallowance of Deduction of Discount on issue of Shares under ESOP [Read Order]")
No Disallowance on account of Bad and Doubtful Debts claimed u/s 36(1)(viia) of Income Tax Act with respect to Non-Performing Assets: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT) Delhi Bench held that no disallowance could be made on account of bad and doubtful debts claimed under Section 36(1)(viia) of Income Tax Act, 1961 with...
![No Disallowance on account of Bad and Doubtful Debts claimed u/s 36(1)(viia) of Income Tax Act with respect to Non-Performing Assets: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/No-Disallowance-on-account-Disallowance-account-account-of-Bad-and-Doubtful-Debts-Doubtful-Debts-Bad-debt-Income-Tax-Act-Non-Performing-Assets-Assets-ITAT-Taxscan.jpg "No Disallowance on account of Bad and Doubtful Debts claimed u/s 36(1)(viia) of Income Tax Act with respect to Non-Performing Assets: ITAT [Read Order]")
ITAT upholds Approval Granted u/s 153D of Income Tax Act in light of Seized Material and appraisal report submitted by Investigation Wing [Read Order]
The Income Tax Appellate Tribunal (ITAT) Chennai Bench upheld that approval granted under Section 153D of Income Tax Act,1961 is in light of seized material and appraisal report submitted...
![ITAT upholds Approval Granted u/s 153D of Income Tax Act in light of Seized Material and appraisal report submitted by Investigation Wing [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/ITAT-ITAT-upholds-Approval-Granted-Income-Tax-Act-Income-Tax-Act-in-light-of-Seized-Material-taxscan.jpg "ITAT upholds Approval Granted u/s 153D of Income Tax Act in light of Seized Material and appraisal report submitted by Investigation Wing [Read Order]")
Failure to Verifying date of Tax Audit Report submitted by Auditor in as per Form No. 3CD : ITAT directs Re adjudication [Read Order]
The Income Tax Appellate Tribunal (ITAT) Chandigarh bench held that the lower authority has failed to verify the date of tax audit report submitted by the auditor in as per Form No.3CD. Thus, the...
![Failure to Verifying date of Tax Audit Report submitted by Auditor in as per Form No. 3CD : ITAT directs Re adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Failure-date-Tax-Audit-Report-Auditor-ITAT-Readjudication-Taxscan.jpg "Failure to Verifying date of Tax Audit Report submitted by Auditor in as per Form No. 3CD : ITAT directs Re adjudication [Read Order]")