Aparna. M
![Notice issued u/s 148 of the Income Tax Act lacks Jurisdiction: ITAT set aside Assessment Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Notice-IncomeTax-Income-Tax-Act-jurisdiction-ITAT-assessment-order-taxscan.jpg "Notice issued u/s 148 of the Income Tax Act lacks Jurisdiction: ITAT set aside Assessment Order [Read Order]")
Notice issued u/s 148 of the Income Tax Act lacks Jurisdiction: ITAT set aside Assessment Order [Read Order]
The Mumbai bench of Income Tax Appellate Tribunal (ITAT) while set-aside the assessment order passed by the assessing officer (AO) held that, notice...
![Warehouse Charges Paid Without Deducting TDS shall be disallowed u/s 40(a)(ia) of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Warehouse-Charges-Deducting-TDS-Income-Tax-Act-ITAT-TAXSCAN.jpg "Warehouse Charges Paid Without Deducting TDS shall be disallowed u/s 40(a)(ia) of Income Tax Act: ITAT [Read Order]")
![Agricultural Land does not fall under Capital Asset u/s 2(14) of the Income Tax Act, S 50C not Applicable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Agricultural-Land-Capital-Asset-Income-Tax-Act-ITAT-Income-Tax-taxscan.jpg "Agricultural Land does not fall under Capital Asset u/s 2(14) of the Income Tax Act, S 50C not Applicable: ITAT [Read Order]")
![Payment made to Doctors for Referring Patient to Assesee is Professional fee, not Referral Fee: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Payment-Doctors-Referring-Patient-Professional-fee-Referral-Fee-ITAT-Patient-taxscan.jpg "Payment made to Doctors for Referring Patient to Assesee is Professional fee, not Referral Fee: ITAT [Read Order]")
![Dettol is Medicine, 4% VAT Applicable under KVAT Act: Supreme Court [Read Judgement]](https://www.taxscan.in/wp-content/uploads/2023/04/Dettol-VAT-KVAT-Act-Supreme-Court-taxscan.jpg "Dettol is Medicine, 4% VAT Applicable under KVAT Act: Supreme Court [Read Judgement]")
Mosquito Mats, Coils and Vaporizers and Mortein are insect Killers, subject to 12.5% VAT: SC [Read Judgement]
In a significant case, the supreme court held that mosquito mats, coils, vaporizers and Mortein are insect killers therefore it was subject to tax at the rate of 12.5%. The aforesaid civil appeal...
![Mosquito Mats, Coils and Vaporizers and Mortein are insect Killers, subject to 12.5% VAT: SC [Read Judgement]](https://www.taxscan.in/wp-content/uploads/2023/04/Mosquito-Mats-Coils-Vaporizers-Mortein-insect-Killers-Supreme-Court-Taxscan.jpg "Mosquito Mats, Coils and Vaporizers and Mortein are insect Killers, subject to 12.5% VAT: SC [Read Judgement]")
Roaming Charges paid by Vodafone India to Other Telecom Operators Not subject to TDS u/s 194C or 194J of Income Tax Act: ITAT [Read Order]
The Mumbai Income Tax Appellate Tribunal (ITAT) has recently held that roaming charges paid by Vodafone India to other telecom operators are not subject to Tax Deduction at Source (TDS) under...
![Roaming Charges paid by Vodafone India to Other Telecom Operators Not subject to TDS u/s 194C or 194J of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Roaming-Charges-Vodafone-India-Telecom-Operators-TDS-Income-Tax-Act-ITAT-taxscan.jpg "Roaming Charges paid by Vodafone India to Other Telecom Operators Not subject to TDS u/s 194C or 194J of Income Tax Act: ITAT [Read Order]")
Income surrendered by way of Account Receivables Not Taxable under Deeming Provisions of 69 r/w S. 115BBE: ITAT [Read Order]
The Chandigarh bench of Income Tax Appellate Tribunal (ITAT)has recently held that income surrendered by way of account receivable was not taxable under deeming provisions of Section 69 read with...
![Income surrendered by way of Account Receivables Not Taxable under Deeming Provisions of 69 r/w S. 115BBE: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Income-Account-Receivables-Deeming-Provisions-Income-Tax-ITAT-taxscan.jpg "Income surrendered by way of Account Receivables Not Taxable under Deeming Provisions of 69 r/w S. 115BBE: ITAT [Read Order]")
Delay beyond 15 days is Uncondonable as per Statutory Provisions; so as Delay of 45 days: NCLAT Delhi Dismisses Appeal
The Delhi National Company Law Appellate Tribunal (NCLAT) while dismissing the appeal held that delay beyond 15 days is uncondonable as per statutory provisions so no scope for condonation of delay...
![Project Expenses are “Revenue” in Nature, Deductible u/s 37: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Project-Expenses-Revenue-ITAT-Taxscan.jpg "Project Expenses are “Revenue” in Nature, Deductible u/s 37: ITAT [Read Order]")
