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Fathima Karama A.M
Supreme Court and High Court Weekly Round-Up
This weekly round-up analytically summarises the key stories related to the Supreme Court and High Court reported at Taxscan.in during the previous...
![Accumulated Profits to be arrived after allowing Depreciation as per Income Tax Act and not Companies Act: ITAT deletes Addition[Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Accumulated-Profits-Depreciation-Income-Tax-Act-Companies-Act-ITAT-TAXSCAN.jpg "Accumulated Profits to be arrived after allowing Depreciation as per Income Tax Act and not Companies Act: ITAT deletes Addition[Read Order]")
![CIT(A) failed to Admit Additional Evidence as Stipulated under Rule 46A: ITAT directs Fresh Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/CITA-Additional-Evidence-Admit-Additional-Evidence-ITAT-Fresh-Adjudication-taxscan.jpg "CIT(A) failed to Admit Additional Evidence as Stipulated under Rule 46A: ITAT directs Fresh Adjudication [Read Order]")
![Interest paid on delayed payment of TDS not penal in nature: ITAT Allows Deduction u/s 37 [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Interest-payment-TDS-nature-ITAT-Deduction-TAXSCAN.png "Interest paid on delayed payment of TDS not penal in nature: ITAT Allows Deduction u/s 37 [Read Order]")
![Interest paid on Delayed TDS Payment is Compensatory in Nature: ITAT allows deduction u/s 37(1) [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Interest-paid-TDS-Payment-ITAT-TAXSCAN.jpg "Interest paid on Delayed TDS Payment is Compensatory in Nature: ITAT allows deduction u/s 37(1) [Read Order]")
![Addition cannot be based SMS or WhatsApp Messages without Corroborative Evidence: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Addition-SMS-WhatsApp-Messages-Corroborative-Evidence-ITAT-Income-Tax-taxscan-.jpg "Addition cannot be based SMS or WhatsApp Messages without Corroborative Evidence: ITAT [Read Order]")
![Issue of Defective Notice Without Striking Off Irrelevant Limb: ITAT Deletes Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Issue-of-Defective-Notice-Defective-Notice-ITAT-Penalty-taxscan.jpg "Issue of Defective Notice Without Striking Off Irrelevant Limb: ITAT Deletes Penalty [Read Order]")
TDS Available in Income Reported Year should not be Deferred to some other Assessment Year u/s 199(3) r.w. Rule 37BA (3): ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that Tax Deducted at Source (TDS) available in the year in which Income had been reported should not be deferred to some other...
![TDS Available in Income Reported Year should not be Deferred to some other Assessment Year u/s 199(3) r.w. Rule 37BA (3): ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/TDS-Income-Assessment-Year-ITAT-Taxscan.jpg "TDS Available in Income Reported Year should not be Deferred to some other Assessment Year u/s 199(3) r.w. Rule 37BA (3): ITAT [Read Order]")
Statement Recorded u/s 133A of the Act without Considering Documents and Evidence produced: ITAT directs de novo Adjudication [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has directed for de novo adjudication finding the statement recorder under Section 133A of the Income Tax Act 1961 without considering the...
![Statement Recorded u/s 133A of the Act without Considering Documents and Evidence produced: ITAT directs de novo Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Statement-Recorded-Act-Considering-Documents-Evidence-ITAT-Adjudication-TAXSCAN.jpg "Statement Recorded u/s 133A of the Act without Considering Documents and Evidence produced: ITAT directs de novo Adjudication [Read Order]")
![No TDS on Payments made to Oilstone UAE in the absence of FTS in Indo-UAE DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/TDS-Payments-Oilstone-UAE-FTS-Indo-UAE-DTAA-ITAT-Income-Tax-Tax-taxscan.jpg "No TDS on Payments made to Oilstone UAE in the absence of FTS in Indo-UAE DTAA: ITAT [Read Order]")
![No Disallowance u/s. 40(a)(ia) on Compliance with Section 194C(6): ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/non-maintenance-of-book-of-accounts-ITAT-penalty-book-of-accounts-TAXSCAN.jpg "No Disallowance u/s. 40(a)(ia) on Compliance with Section 194C(6): ITAT [Read Order]")
