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Aparna. M
![Penalty u/s 271B Not Leviable once Penalty Levied for Non-Maintenance of Books of Accounts: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Penalty-Non-Maintenance-Books-of-Accounts-ITAT-TAXSCAN.jpg "Penalty u/s 271B Not Leviable once Penalty Levied for Non-Maintenance of Books of Accounts: ITAT [Read Order]")
Penalty u/s 271B Not Leviable once Penalty Levied for Non-Maintenance of Books of Accounts: ITAT [Read Order]
The Jaipur bench of Income Tax Appellate Tribunal (ITAT) has recently held that penalty under section 271 B of Income Tax Act 1961...
![Landlord Not Liable for Deduction of TDS under Wrong Provision by Tenant: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Landlord-Deduction-TDS-Wrong-Provision-Wrong-Provision-by-Tenant-Tenant-Income-Tax-Income-Tax-Act-taxscan.jpg "Landlord Not Liable for Deduction of TDS under Wrong Provision by Tenant: ITAT [Read Order]")
![Assessing Officer must not act Dishonestly or Vindictively: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Assessing-Officer-Dishonestly-Vindictively-ITAT-TAXSCAN.jpg "Assessing Officer must not act Dishonestly or Vindictively: ITAT [Read Order]")
![ITAT grants benefit of CBDT Instruction with regard to Jewellery of Grand Mother [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/ITAT-CBDT-Instruction-Jewellery-Grand-Mother-TAXSCAN.jpg "ITAT grants benefit of CBDT Instruction with regard to Jewellery of Grand Mother [Read Order]")
![NFAC Bound by Decisions of Jurisdictional High Court where AO is situated: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/NFAC-NFAC-Bound-Jurisdictional-High-Court-Decisions-of-Jurisdictional-High-Court-AO-Assessing-Officer-Income-Tax-Income-Tax-Act-taxscan.jpg "NFAC Bound by Decisions of Jurisdictional High Court where AO is situated: ITAT [Read Order]")
![Waiver of Loan is Not Business Income, Not Taxable u/s 28(i) of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Waiver-Loan-Business-Income-Taxable-Income-Tax-Act-ITAT-TAXSCAN.jpg "Waiver of Loan is Not Business Income, Not Taxable u/s 28(i) of Income Tax Act: ITAT [Read Order]")
![Income Tax Addition cannot be made due to Misreporting by Insurance Company: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Income-Tax-Addition-Misreporting-Insurance-Company-ITAT-Taxscan.jpg "Income Tax Addition cannot be made due to Misreporting by Insurance Company: ITAT [Read Order]")
![Right to Use Trademark is “Royalty” as per Indo-Netherland DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Trademark-Royalty-DTAA-ITAT-Income-Tax-Tax-Taxscan.jpg "Right to Use Trademark is “Royalty” as per Indo-Netherland DTAA: ITAT [Read Order]")
TDS Credit in respect of Interest Received from Deceased Wife’s Deposit cannot be Denied to Assessee: ITAT [Read Order]
The Cochin Income Tax Appellate Tribunal ( ITAT ) has recently held that the Tax Deduction at Source credit in respect of interest received from the deceased wife’s deposit could not be denied...
![TDS Credit in respect of Interest Received from Deceased Wife’s Deposit cannot be Denied to Assessee: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/TDS-Credit-TDS-Interest-Received-Interest-Deposit-Deceased-Wife-Assessee-ITAT-Taxscan.jpg "TDS Credit in respect of Interest Received from Deceased Wife’s Deposit cannot be Denied to Assessee: ITAT [Read Order]")
Security Deposit for Freezer Taxable only on the year of Termination of Distributor Agreement: ITAT [Read Order]
The Cochin Income Tax Appellate Tribunal (ITAT) has recently held that the security deposit for the freezer was taxable only on the year of termination of distributor agreement. The assessee...
![Security Deposit for Freezer Taxable only on the year of Termination of Distributor Agreement: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Security-Deposit-Freezer-Taxable-Termination-Distributor-Agreement-ITAT-TAXSCAN.jpg "Security Deposit for Freezer Taxable only on the year of Termination of Distributor Agreement: ITAT [Read Order]")