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Fathima Karama A.M
![Claim of Deduction on Freight Outward Expenses Allowable only on Submission of Actual Payment Details: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Claim-of-Deduction-Deduction-Freight-Outward-Expenses-Expenses-Actual-Payment-Details-Submission-of-Actual-Payment-Details-ITAT-Income-Tax-taxscan.jpg "Claim of Deduction on Freight Outward Expenses Allowable only on Submission of Actual Payment Details: ITAT [Read Order]")
Claim of Deduction on Freight Outward Expenses Allowable only on Submission of Actual Payment Details: ITAT [Read Order]
The Pune Bench of Income Tax Appellate Tribunal (ITAT) has held that claim of deduction on freight outward expenses would be allowable only on...
![Relief to Idea, No TDS on Discount to Distributors on sale of SIM Card and Prepaid Recharge Vouchers: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Relief-to-Idea-Idea-TDS-Discount-to-Distributors-on-sale-of-SIM-Card-and-Prepaid-Recharge-Vouchers-Discount-to-Distributors-Discount-SIM-Card-Prepaid-Recharge-Vouchers-ITAT-.jpg "Relief to Idea, No TDS on Discount to Distributors on sale of SIM Card and Prepaid Recharge Vouchers: ITAT [Read Order]")
![No Disallowance u/s 36(1)(iii) as Amount was Advanced during Normal Course of Business: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Disallowance-Advanced-during-Normal-Course-of-Business-Normal-Course-of-Business-Business-ITAT-Taxscan.jpg "No Disallowance u/s 36(1)(iii) as Amount was Advanced during Normal Course of Business: ITAT [Read Order]")
![Belated Remittances Towards Employees Contribution to EPF & ESI: ITAT sustains Disallowance [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Belated-Remittances-Towards-Employees-Contribution-to-EPF-ESI-Employees-Contribution-to-EPF-ESI-Employees-Contribution-EPF-ESI-ITAT-sustains-Disallowance-ITAT-Disallowance-Taxscan.jpg "Belated Remittances Towards Employees Contribution to EPF & ESI: ITAT sustains Disallowance [Read Order]")
![Compensation Paid by BCCI to CSA not Taxable under Termination Agreement under India-South Africa DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/BCCI-to-CSA-Compensation-Compensation-paid-BCCI-CSA-taxable-Termination-Agreement-India-South-Africa-DTAA-DTAA-ITAT-Income-Tax-taxscan.jpg "Compensation Paid by BCCI to CSA not Taxable under Termination Agreement under India-South Africa DTAA: ITAT [Read Order]")
Property Not Used for Business Purpose cannot be Treated as Business Assets: ITAT disallows Expenses [Read Order]
The Kolkata Bench of Income Tax Appellate Tribunal (ITAT) has disallowed the expenses holding that property which was not used for business purposes could not be treated as business assets. ...
![Property Not Used for Business Purpose cannot be Treated as Business Assets: ITAT disallows Expenses [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Property-Not-Used-for-Business-Purpose-cannot-be-Treated-as-Business-Assets-ITAT-disallows-Expenses-Property-Not-Used-for-Business-Purpose-Business-Assets-ITAT-Taxscan.jpg "Property Not Used for Business Purpose cannot be Treated as Business Assets: ITAT disallows Expenses [Read Order]")
No Income Tax Penalty if Addition is Made on Estimated Basis on Alleged Bogus Purchase: ITAT [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has held that no income tax penalty could be imposed on an alleged bogus purchase if the addition was made on an estimated basis. The...
![No Income Tax Penalty if Addition is Made on Estimated Basis on Alleged Bogus Purchase: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/No-Income-Tax-Penalty-if-Addition-is-Made-on-Estimated-Basis-on-Alleged-Bogus-Purchase-Income-Tax-Penalty-Income-Tax-Penalty-Addition-Bogus-Purchase-ITAT-Taxscan.jpg "No Income Tax Penalty if Addition is Made on Estimated Basis on Alleged Bogus Purchase: ITAT [Read Order]")
![Assessment Order Framed against Non-Existing Company Illegal and Void Ab Initio: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Assessment-Order-Framed-against-Non-Existing-Company-Assessment-Order-Non-Existing-Company-ITAT-Void-Ab-Initio-Taxscan.jpg "Assessment Order Framed against Non-Existing Company Illegal and Void Ab Initio: ITAT [Read Order]")
![Section 263 cannot be invoked on mere Non-Reference of Cash Transaction by AO: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Cash-Transaction-ITAT-Non-Reference-of-Cash-Transaction-by-AO-Non-Reference-of-Cash-Transaction-taxscan.jpg "Section 263 cannot be invoked on mere Non-Reference of Cash Transaction by AO: ITAT [Read Order]")
![MSBTE is ‘state’ under Article 12 and exempted from Income Tax: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/MSBTE-state-Article-12-and-exempted-from-Income-Tax-ITAT-TAXSCAN.jpg "MSBTE is ‘state’ under Article 12 and exempted from Income Tax: ITAT [Read Order]")
Mere non-compliance to Furnish Transportation details is not non-compliance of Section 194C(6) for Disallowance under Section 40(a)(ia): ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that mere non-compliance to furnish transportation details could not be said to be the non-compliance of Section 194C(6) of the Income...
![Mere non-compliance to Furnish Transportation details is not non-compliance of Section 194C(6) for Disallowance under Section 40(a)(ia): ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Mere-non-compliance-to-furnish-transportation-Section-194C6-Disallowance-Section-40aia-ITAT-TAXSCAN.jpg "Mere non-compliance to Furnish Transportation details is not non-compliance of Section 194C(6) for Disallowance under Section 40(a)(ia): ITAT [Read Order]")
![Notice u/s 143(2) not issued by AO: ITAT quashes Income Tax Assessment Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Notice-AO-ITAT-Income-Tax-Assessment-Order-Assessment-Order-Income-Tax-taxscan.jpg "Notice u/s 143(2) not issued by AO: ITAT quashes Income Tax Assessment Order [Read Order]")