Aparna. M
![Admission Fee Paid for PG Course does not amount to Capitation Fee: ITAT Deletes Addition u/s 69C of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Admission-Fee-Paid-for-PG-Course-Capitation-Fee-ITAT-Income-Tax-Act-TAXSCAN.jpg "Admission Fee Paid for PG Course does not amount to Capitation Fee: ITAT Deletes Addition u/s 69C of Income Tax Act [Read Order]")
Admission Fee Paid for PG Course does not amount to Capitation Fee: ITAT Deletes Addition u/s 69C of Income Tax Act [Read Order]
The Mumbai bench of Income Tax Appellate Tribunal (ITAT) has recently held that the admission fee paid for post graduation courses did ...
![No Addition can be made u/s 69 of Income Tax Act on Money kept for Treatment of Grand Mother: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Income-Tax-Act-Money-kept-for-Treatment-of-Grand-Mother-Treatment-of-Grand-Mother-Treatment-ITAT-Taxscan.jpg "No Addition can be made u/s 69 of Income Tax Act on Money kept for Treatment of Grand Mother: ITAT [Read Order]")
No Penalty u/s 271B of Income Tax Act when there is Reasonable Cause for not getting Audited u/s 44AB: ITAT [Read Order]
The Hyderabad bench of the Income Tax Appellate Tribunal (ITAT) has recently held that no penalty should be levied under Section 271B of the Income Tax Act 1961 when there is reasonable cause for not...
![No Penalty u/s 271B of Income Tax Act when there is Reasonable Cause for not getting Audited u/s 44AB: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Penalty-Income-Tax-Act-Reasonable-Cause-for-not-getting-Audited-ITAT-Taxscan.jpg "No Penalty u/s 271B of Income Tax Act when there is Reasonable Cause for not getting Audited u/s 44AB: ITAT [Read Order]")
No disallowance can be made u/s 14A of the IT Act for Computing Book Profit u/s 115JB of Act: ITAT [Read Order]
The Chennai bench of the Income Tax Appellate Tribunal (ITAT) has recently held that no disallowance could be made under Section 14A of the Income Tax Act, 1961 for computing book profit under...
![No disallowance can be made u/s 14A of the IT Act for Computing Book Profit u/s 115JB of Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/disallowance-uS-14A-IT-Act-for-Computing-Book-Profit-uS-115JB-Act-ITAT-TAXSCAN.jpg "No disallowance can be made u/s 14A of the IT Act for Computing Book Profit u/s 115JB of Act: ITAT [Read Order]")
Income Tax Deduction u/s 80IA of the Act available to Income from Independent Power Generation Undertaking Units for Generating Power: ITAT
The Chennai bench of Income Tax Appellate Tribunal (ITAT) has recently held that income tax deduction under Section 80IA of the Income Tax Act should be available to income from independent power...
Global Operation Fee Received from GETDIL is not Fees from Technical Services under the provisions of India-UK DTAA: ITAT grants relief to UK Grid Solution
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has recently held that the global operation fee received from GE T&D India Ltd (GETDIL) is a fee from technical services (FTS)...
Income Earned and Declared by Wife on Sale of Jointly-Owned Property not taxable at the hands of Husband: ITAT [Read Order]
The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) has recently held that income earned and declared by the wife on sale of joint-owned property is not taxable at the hands of the...
![Income Earned and Declared by Wife on Sale of Jointly-Owned Property not taxable at the hands of Husband: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Income-Earned-and-Declared-by-Wife-on-Sale-of-Jointly-Owned-Property-Income-Earned-and-Declared-Sale-of-Jointly-Owned-Property-Jointly-Owned-Property-taxable-ITAT-Taxscan.jpg "Income Earned and Declared by Wife on Sale of Jointly-Owned Property not taxable at the hands of Husband: ITAT [Read Order]")
Limitation Period u/s 263(2) of Income Tax Act begins from date of Original Assessment Order not from Reassessment Order: ITAT quashes Revision Order
The Delhi bench of Income Tax Appellate Tribunal (ITAT) has recently held that the limitation period under section 263(2) of Income Tax Act, 1961 begins from the date of original assessment order not...
No Penalty shall be Imposed u/s 271(1)(c) of Income Tax Act without Issue of Notice Specifying Charge: ITAT [Read Order]
The Delhi bench of Income Tax Appellate Tribunal (ITAT) held that no penalty should be imposed under Section 271(1)(c) of Income Tax Act, 1961 without issue of notice specifying charge. Assessee...
![No Penalty shall be Imposed u/s 271(1)(c) of Income Tax Act without Issue of Notice Specifying Charge: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Penalty-Imposed-us-2711c-of-Income-Tax-Act-Notice-Specifying-Charge-ITAT-TAXSCAN.jpg "No Penalty shall be Imposed u/s 271(1)(c) of Income Tax Act without Issue of Notice Specifying Charge: ITAT [Read Order]")