Begin typing your search above and press return to search.
Aparna. M
![Payment of Management Fee to Third Party Indian Hotels Not FTS as per DTAA: ITAT grants Relief to Shangri-La [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Payment-Management-Fee-Payment-of-Management-Fee-Third-Party-Indian-Hotels-FTS-DTAA-ITAT-Shangri-La-Income-Tax-Taxscan.jpg "Payment of Management Fee to Third Party Indian Hotels Not FTS as per DTAA: ITAT grants Relief to Shangri-La [Read Order]")
Payment of Management Fee to Third Party Indian Hotels Not FTS as per DTAA: ITAT grants Relief to Shangri-La [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has recently while granting relief to Shagri-LA held that payment of management fee to...
![Assessee not Liable to Explain Receipts Shown in Form No.26AS: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Assessee-Receipts-Shown-Form-No.26AS-ITAT-Taxscan.jpg "Assessee not Liable to Explain Receipts Shown in Form No.26AS: ITAT [Read Order]")
![Rectification of Defects and Filing of Audit Report before Completion of Assessment: ITAT Allows Tax Exemption to Trust [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Rectification-Filing-of-Audit-Report-Audit-Report-Completion-of-Assessment-Assessment-ITAT-Tax-Exemption-Trust-Taxscan.jpg "Rectification of Defects and Filing of Audit Report before Completion of Assessment: ITAT Allows Tax Exemption to Trust [Read Order]")
![Capital Gain from Sale of Shares cannot be treated as Bogus solely on the basis of Report of Income Tax Dept: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Capital-Gain-Sale-of-Share-Capital-Gain-from-Sale-of-Shares-Report-of-Income-Tax-Dept-ITAT-income-tax-taxscan.jpg "Capital Gain from Sale of Shares cannot be treated as Bogus solely on the basis of Report of Income Tax Dept: ITAT [Read Order]")
AO Exceeding Jurisdiction in Enquiring Issues Beyond Scope of Limited Scrutiny is in Violation of CBDT Circular: ITAT [Read Order]
The Kolkata bench of Income Tax Appellate Tribunal (ITAT) has recently held that the Assessing Officer(AO) has exceeded jurisdiction in enquiring the issues beyond scope of limited scrutiny and is in...
![AO Exceeding Jurisdiction in Enquiring Issues Beyond Scope of Limited Scrutiny is in Violation of CBDT Circular: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/AO-Jurisdiction-Limited-Scrutiny-Scope-of-Limited-Scrutiny-Violation-of-CBDT-Circular-CBDT-Circular-CBDT-ITAT-Income-Tax-taxscan.jpg "AO Exceeding Jurisdiction in Enquiring Issues Beyond Scope of Limited Scrutiny is in Violation of CBDT Circular: ITAT [Read Order]")
Penalty u/s 271B Not Leviable If Assessee was under Bonafide Belief that Books of Accounts Need Not be Audited: ITAT [Read Order]
The Kolkata bench of Income Tax Appellate Tribunal (ITAT) has recently held that the penalty under section 271B of Income Tax Act 1961 is not leviable if the assessee was under bonafide belief...
![Penalty u/s 271B Not Leviable If Assessee was under Bonafide Belief that Books of Accounts Need Not be Audited: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Penalty-Assessee-Bonafide-Bonafide-Belief-Books-of-Accounts-Audited-ITAT-Income-Tax-Taxscan.jpg "Penalty u/s 271B Not Leviable If Assessee was under Bonafide Belief that Books of Accounts Need Not be Audited: ITAT [Read Order]")
Denying Exemption u/s 80P of IT Act merely on ground of Belated Filing of Return Is not Justifiable [Read Order]
While a bench of appeal filed by the assessee the Rajkot bench of Income Tax Appellate Tribunal (ITAT) has held that Denying exemption under section 80P Income Tax Act 1961 merely on ground of...
![Denying Exemption u/s 80P of IT Act merely on ground of Belated Filing of Return Is not Justifiable [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Denying-Exemption-Exemption-Income-Tax-Act-IT-Act-Filing-of-Return-Justifiable-Taxscan-.jpg "Denying Exemption u/s 80P of IT Act merely on ground of Belated Filing of Return Is not Justifiable [Read Order]")
![Offshore Supply of Escalators and Elevators not Taxable in India: ITAT deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Offshore-Escalators-Elevators-Taxable-not-Taxable-ITAT-Addition-Income-Tax-Tax-Taxscan.jpg "Offshore Supply of Escalators and Elevators not Taxable in India: ITAT deletes Addition [Read Order]")
![Compliance with Natural Justice Principles Mandatory under Faceless Scheme: ITAT to CPC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Natural-Justice-Principles-Faceless-Scheme-ITAT-CPC-taxscan.jpg "Compliance with Natural Justice Principles Mandatory under Faceless Scheme: ITAT to CPC [Read Order]")