Aparna. M
![Issue of Notice u/s 143(2) of Income Tax Act is mandatory requirement for framing Reassessment order, not curable as per S.292BB Act : ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Issue-of-Notice-Income-Tax-Act-is-mandatory-requirement-for-framing-reassessment-order-ITAT-TAXSCAN.jpg "Issue of Notice u/s 143(2) of Income Tax Act is mandatory requirement for framing Reassessment order, not curable as per S.292BB Act : ITAT [Read Order]")
Issue of Notice u/s 143(2) of Income Tax Act is mandatory requirement for framing Reassessment order, not curable as per S.292BB Act : ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT) Delhi Bench ruled that issue of notice under Section 143(2) of Income Tax Act, 1961 is mandatory requirement...
![Failure to explain Credit Card Payments with Supporting Documentary Evidence: ITAT Deletes partial Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Failure-to-explain-Credit-Card-Payments-Supporting-Documentary-Evidence-ITAT-Deletes-partial-Addition-TAXSCAN.jpg "Failure to explain Credit Card Payments with Supporting Documentary Evidence: ITAT Deletes partial Addition [Read Order]")
![No Addition shall be made on behalf Farmer assessee in respect of Cash Deposited in Joint Bank Account by Second Account Holder: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Cash-Deposited-Joint-Bank-Account-Second-Account-TAXSCAN.jpg "No Addition shall be made on behalf Farmer assessee in respect of Cash Deposited in Joint Bank Account by Second Account Holder: ITAT [Read Order]")
![Parallel Assessments shall be made in respect of same Income on Different Person: ITAT deletes Addition made on protective basis [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Parallel-Assessments-Income-Different-ITAT-protective-basis-TAXSCAN.jpg "Parallel Assessments shall be made in respect of same Income on Different Person: ITAT deletes Addition made on protective basis [Read Order]")
Non-filing of Income Tax Return (ITR): ITAT quashes Penalty u/s 271F against 82 year old Widow [Read Order]
The Income Tax Appellate Tribunal (ITAT) Delhi Bench recently quashed the penalty imposed under Section 271F of Income Tax Act, 1961 against 82-year-old widow due to non-filing of Income Tax Return...
![Non-filing of Income Tax Return (ITR): ITAT quashes Penalty u/s 271F against 82 year old Widow [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Non-filing-Income-Tax-Return-quashes-Penalty-TAXSCAN.jpg "Non-filing of Income Tax Return (ITR): ITAT quashes Penalty u/s 271F against 82 year old Widow [Read Order]")
No Advance Ruling shall be pronounced in question relating to Supply undertaken Prior to Filing of Application: AAAR [Read Order]
The Rajasthan Appellate Authority for Advance Ruling (AAAR) has held that no advance ruling should be pronounced in question relating to supply undertaken prior to filing of application. The...
![No Advance Ruling shall be pronounced in question relating to Supply undertaken Prior to Filing of Application: AAAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/No-Advance-Ruling-Advance-Ruling-No-Advance-Ruling-shall-be-pronounced-No-Advance-Ruling-shall-be-pronounced-in-question-relating-to-Supply-taxscan.jpg "No Advance Ruling shall be pronounced in question relating to Supply undertaken Prior to Filing of Application: AAAR [Read Order]")
Spice Jet not Liable to Pay Income Tax on Supplementary Rent Paid to Foreign Company for Acquiring Aircraft on Lease as per India-Ireland DTAA: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT) Delhi held that spice jet is not liable to pay income tax on supplementary rent paid to foreign companies for acquiring aircraft on lease as per India...
![Spice Jet not Liable to Pay Income Tax on Supplementary Rent Paid to Foreign Company for Acquiring Aircraft on Lease as per India-Ireland DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Spice-Jet-not-Liable-to-Pay-Income-Tax-on-Supplementary-Rent-Liable-to-Pay-Income-Tax-Income-Tax-Supplementary-Rent-Paid-to-Foreign-Company-Rent-Paid-to-Foreign-Company-ITAT-Taxscan.jpg "Spice Jet not Liable to Pay Income Tax on Supplementary Rent Paid to Foreign Company for Acquiring Aircraft on Lease as per India-Ireland DTAA: ITAT [Read Order]")
ITAT directs re-adjudication on Ex parte Order passed without Examining Creditworthiness of Share Applicants [Read Order]
The Kolkata Bench Income Tax Appellate Tribunal (ITAT) directed re-adjudication on ex parte order passed without examining credit worthiness of share applicants. The assessee Goldline...
![ITAT directs re-adjudication on Ex parte Order passed without Examining Creditworthiness of Share Applicants [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/ITAT-ITAT-directs-re-adjudication-re-adjudication-Order-Examining-Creditworthiness-income-tax-act-taxscan.jpg "ITAT directs re-adjudication on Ex parte Order passed without Examining Creditworthiness of Share Applicants [Read Order]")
Railway can’t Deny GST Reimbursement on Price Variation due to Output Tax Paid Using ITC through Electronic Ledger: Gauhati High Court [Read Order]
In a recent case, the Gauhati High court held that railway could not deny Goods and Service Tax Reimbursement on price variation due to output tax paid using Input Tax Credit (ITC) through electronic...
![Railway can’t Deny GST Reimbursement on Price Variation due to Output Tax Paid Using ITC through Electronic Ledger: Gauhati High Court [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Railway-Deny-GST-Reimbursement-Price-Variation-Output-Tax-ITC-Electronic-TAXSCAN.jpg "Railway can’t Deny GST Reimbursement on Price Variation due to Output Tax Paid Using ITC through Electronic Ledger: Gauhati High Court [Read Order]")
Income Tax Dept cannot withhold Gold on ground of Pending Addition Against Sending Party: Gujarat HC [Read Order]
The Division Bench of Gujarat High Court has held that the income tax department could not withhold the gold on the ground of pending addition against the sending party. The petitioner,...
![Income Tax Dept cannot withhold Gold on ground of Pending Addition Against Sending Party: Gujarat HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Income-Tax-Dept-Gold-on-ground-of-Pending-Addition-Against-Sending-Party-Gujarat-HC-TAXSCAN.jpg "Income Tax Dept cannot withhold Gold on ground of Pending Addition Against Sending Party: Gujarat HC [Read Order]")
Hostel accommodation provided to students for Residential purpose period from 01/08/2021 to 12/07/2022 is Exempted from GST: AAR [Read Order]
The Uttar Pradesh Authority for Advance Ruling (AAR) has ruled that Hostel accommodation provided to students for residential purpose period from 01/08/2021 to 12/07/2022 is exempted from Goods...
![Hostel accommodation provided to students for Residential purpose period from 01/08/2021 to 12/07/2022 is Exempted from GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Hostel-accommodation-provided-to-students-Hostel-accommodation-Hostel-accommodation-Residential-purpose-Exempted-from-GST-GST-AAR-Taxscan.jpg "Hostel accommodation provided to students for Residential purpose period from 01/08/2021 to 12/07/2022 is Exempted from GST: AAR [Read Order]")