Fathima Karama A.M
![No deduction shall be allowable if Payment of Employee Contribution towards PF & ESI not made due Date As per PF & ESI Act :ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/No-deduction-allowable-Payment-Employee-Contribution-PF-ESI-due-Date-PF-ESI-Act-ITAT-TAXSCAN.jpg "No deduction shall be allowable if Payment of Employee Contribution towards PF & ESI not made due Date As per PF & ESI Act :ITAT [Read Order]")
No deduction shall be allowable if Payment of Employee Contribution towards PF & ESI not made due Date As per PF & ESI Act :ITAT [Read Order]
The Mumbai  Bench of Income Tax Appellate Tribunal (ITAT) has held that no deduction should be allowed if payment of employee contribution towards...
![Assessing Officer Cannot Withdraw or Modify or Substitute Assessment Order Passed u/s 143(3) with another Assessment Order: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Assessing-Officer-Cannot-Withdraw-Modify-Substitute-Assessment-Order-Passed-another-Assessment-Order-ITAT-TAXSCAN.jpg "Assessing Officer Cannot Withdraw or Modify or Substitute Assessment Order Passed u/s 143(3) with another Assessment Order: ITAT [Read Order]")
![The Term ‘Used for the Purposes of Business’ Include Asset Which Kept Ready for Use but Actually not Put to Use: ITAT Allows Depreciation u/s 32 of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/The-Term-Used-for-the-Purposes-Business-Include-Asset-Which-Kept-Ready-for-Use-but-Actually-not-Put-Use-ITAT-Allows-Depreciation-Income-Tax-Act-TAXSCAN.jpg "The Term ‘Used for the Purposes of Business’ Include Asset Which Kept Ready for Use but Actually not Put to Use: ITAT Allows Depreciation u/s 32 of Income Tax Act [Read Order]")
![Persistent Loss Filter can be Applied only if there is Loss in Three Successive Assessment Years: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Persistent-Loss-Filter-Applied-Loss-Successive-Assessment-Years-ITAT-taxscan.jpg "Persistent Loss Filter can be Applied only if there is Loss in Three Successive Assessment Years: ITAT [Read Order]")
![CAM charges paid by TCNS Clothing liable to 2% TDS u/s 194C: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/CAM-charges-paid-by-TCNS-Clothing-TDS-ITAT-TAXSCAN.jpg "CAM charges paid by TCNS Clothing liable to 2% TDS u/s 194C: ITAT [Read Order]")
Interest u/s 234C Against EY Global Delivery to be Levied on Returned Income not on Assessed Income: ITAT [Read Order]
The Bangalore Bench of Income Tax Appellate Tribunal (ITAT) has held that the interest charged under Section 234C of the Income Tax Act, 1961 against EY global Delivery Services India should be...
![Interest u/s 234C Against EY Global Delivery to be Levied on Returned Income not on Assessed Income: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Interest-Against-EY-Global-Delivery-Levied-Returned-Income-Assessed-income-ITAT-TAXSCAN.jpg "Interest u/s 234C Against EY Global Delivery to be Levied on Returned Income not on Assessed Income: ITAT [Read Order]")
Penalty u/s. 271(1)(c) Cannot be Levied Merely because Claim was not Accepted or not Found to be Acceptable: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that the penalty under Section 271(1)(c) of the Income Tax Act 1961 could not be levied merely because the claim was not accepted or...
![Penalty u/s. 271(1)(c) Cannot be Levied Merely because Claim was not Accepted or not Found to be Acceptable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Penalty-ITAT-taxscan.jpg "Penalty u/s. 271(1)(c) Cannot be Levied Merely because Claim was not Accepted or not Found to be Acceptable: ITAT [Read Order]")
Receipts from Centralised Service Income by Radisson Hotels International are not Taxable as FTS/FIS under Article 12(4)(a) of India-USA DTAA: ITAT [Read Order]
The Delhi Bench of Income Tax Act has held that the receipts from centralised service income by Radisson Hotels international would not be taxable as fees for technical services (FTS) or fees for...
![Receipts from Centralised Service Income by Radisson Hotels International are not Taxable as FTS/FIS under Article 12(4)(a) of India-USA DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Receipt-Centralised-Service-Income-Radisson-Hotel-International-FTS-FIS-India-USA-DTAA-ITAT-taxscan.jpg "Receipts from Centralised Service Income by Radisson Hotels International are not Taxable as FTS/FIS under Article 12(4)(a) of India-USA DTAA: ITAT [Read Order]")
![ITAT allows Foreign Travel Expenses Incurred for Obtaining Charitable Donations [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/ITAT-allows-Foreign-Travel-Expenses-Obtaining-Charitable-Donations-Charitable-Donations-Foreign-Travel-Expenses-Incurred-for-Obtaining-Charitable-Donations-ITAT-taxscan.jpg "ITAT allows Foreign Travel Expenses Incurred for Obtaining Charitable Donations [Read Order]")
Appellate Authority shall Consider GST Appeal with Reference to Statutory Compliance Only without Limitation: Madras HC [Read Order]
The Madras Bench of the High Court has held that the appellate authority should consider the Goods and Service Tax (GST) appeal with reference to the statutory compliance only without referring to...
![Appellate Authority shall Consider GST Appeal with Reference to Statutory Compliance Only without Limitation: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Appellate-Authority-shall-Consider-GST-Appeal-Reference-to-Statutory-Compliance-Madras-HC-TAXSCAN.jpg "Appellate Authority shall Consider GST Appeal with Reference to Statutory Compliance Only without Limitation: Madras HC [Read Order]")
Company Secretary Attached with Official Liquidator (OL) Office Entitled to Remuneration as per OM dated 30.11.2018: Gujarat HC Allows OL Report [Read Order]
A Single Bench of Gujarat High Court has allowed the Official Liquidator report holding that the company secretary attached with the Official Liquidator (OL) office would be entitled to remuneration...
![Company Secretary Attached with Official Liquidator (OL) Office Entitled to Remuneration as per OM dated 30.11.2018: Gujarat HC Allows OL Report [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Company-Secretary-Attached-with-Official-Liquidator-Company-Secretary-Official-Liquidator-Remuneration-as-per-OM-Gujarat-High-Court-Allows-OL-Report-Gujarat-High-Court-OL-Taxscan.jpg "Company Secretary Attached with Official Liquidator (OL) Office Entitled to Remuneration as per OM dated 30.11.2018: Gujarat HC Allows OL Report [Read Order]")
Revised Return filed within Time Limit u/s 139(5) of Income Tax Act is Valid Return: ITAT Deletes Disallowance of Unamortized Brokerage Expense [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal (ITAT) has deleted the disallowance of unamortized brokerage expense as the revised return filed within the time limit prescribed under Section...
![Revised Return filed within Time Limit u/s 139(5) of Income Tax Act is Valid Return: ITAT Deletes Disallowance of Unamortized Brokerage Expense [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Revised-return-time-limit-valid-return-ITAT-disallowance-unamortized-brokerage-expense-income-tax-act-income-income-tax-tax-taxscan.jpg "Revised Return filed within Time Limit u/s 139(5) of Income Tax Act is Valid Return: ITAT Deletes Disallowance of Unamortized Brokerage Expense [Read Order]")