Fathima Karama A.M
![Non-submission of Books of Account before Assessing Authority: ITAT Upholds Penalty u/s 271A of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Books-of-Account-Non-submission-of-Books-of-Account-Assessing-Authority-ITAT-Penalty-Income-Tax-Act-Income-Tax-taxscan.jpg "Non-submission of Books of Account before Assessing Authority: ITAT Upholds Penalty u/s 271A of Income Tax Act [Read Order]")
Non-submission of Books of Account before Assessing Authority: ITAT Upholds Penalty u/s 271A of Income Tax Act [Read Order]
The Amritsar Bench of Income Tax Appellate Tribunal (ITAT) has upheld the penalty under Section 271A of the Income Tax Act 1961 as the assessee had...
![Mere Mistake in Declaring Fund Transfer between Proprietorship Business and Proprietor does not Warrant Addition: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Fund-Transfer-Business-Warrant-ITAT-Income-Tax-Taxscan.jpg "Mere Mistake in Declaring Fund Transfer between Proprietorship Business and Proprietor does not Warrant Addition: ITAT [Read Order]")
![No ITC When Purchases from Seller discharged Tax Liability but Preceding Seller does not: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/ITC-Seller-Seller-discharged-Tax-Liability-Tax-AAR-Taxscan.jpg "No ITC When Purchases from Seller discharged Tax Liability but Preceding Seller does not: AAR [Read Order]")
![Remuneration to Guest Faculties Not “Salary”, No TDS: ITAT deletes Order Against Educational Institution [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Educational-Institution-Salary-TDS-ITAT-Income-Tax-Tax-Taxscan.jpg "Remuneration to Guest Faculties Not “Salary”, No TDS: ITAT deletes Order Against Educational Institution [Read Order]")
No Reasonable Cause for Delay in filing Appeal: ITAT Refuses to Condone Huge Delay of 3047 based on Vague Reasons [Read Order]
The Hyderabad Bench of Income Tax Appellate Tribunal ( ITAT ) has refused to condone the huge delay of 3047 days based on vague reasons and on the ground of absence of reasonable cause for filing...
![No Reasonable Cause for Delay in filing Appeal: ITAT Refuses to Condone Huge Delay of 3047 based on Vague Reasons [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Reasonable-Cause-filing-Appeal-Appeal-ITAT-Huge-Delay-Taxscan.jpg "No Reasonable Cause for Delay in filing Appeal: ITAT Refuses to Condone Huge Delay of 3047 based on Vague Reasons [Read Order]")
![AO failed to Produce Evidence for Cash Sales: ITAT deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Evidence-Cash-Sales-ITAT-taxscan.jpg "AO failed to Produce Evidence for Cash Sales: ITAT deletes Addition [Read Order]")
Monthly Rent paid by Company cannot be Allowed as Expenditure as Flat was Never Used for Business Purpose: ITAT [Read Order]
The Pune Bench of Income Tax Appellate Tribunal (ITAT) has held that the monthly rent paid by the company could not be allowed as expenditure, finding that the flats were never used for business...
![Monthly Rent paid by Company cannot be Allowed as Expenditure as Flat was Never Used for Business Purpose: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Monthly-Rent-paid-Rent-Monthly-Rent-Company-Expenditure-Business-Purpose-ITAT-Income-Tax-Income-Tax-Act-taxscan-.jpg "Monthly Rent paid by Company cannot be Allowed as Expenditure as Flat was Never Used for Business Purpose: ITAT [Read Order]")
![Assessee failed to Explain Cash found during Search: ITAT Upholds Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Assessee-Explain-Cash-found-during-Search-ITAT-Addition-Taxscan.jpg "Assessee failed to Explain Cash found during Search: ITAT Upholds Addition [Read Order]")
Organizing Drama on Commercial Basis by Charitable Trust is “Commercial Activity”, No Income Tax Exemption: ITAT [Read Order]
The Pune Bench of Income Tax Appellate Tribunal (ITAT) has denied income tax exemption holding that organising drama on commercial basis by charitable trust was a commercial activity. The...
![Organizing Drama on Commercial Basis by Charitable Trust is “Commercial Activity”, No Income Tax Exemption: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Organizing-Drama-Drama-Drama-on-Commercial-Basis-Charitable-Trust-Commercial-Activity-Income-Tax-Exemption-Income-Tax-ITAT-taxscan-.jpg "Organizing Drama on Commercial Basis by Charitable Trust is “Commercial Activity”, No Income Tax Exemption: ITAT [Read Order]")
![Death of Assessee during Income Tax Assessment Proceedings: ITAT directs Re-Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Income-Tax-Assessment-Income-Tax-Assessment-ITAT-Re-Adjudication-Taxscan.jpg "Death of Assessee during Income Tax Assessment Proceedings: ITAT directs Re-Adjudication [Read Order]")
Distribution of Samples of Infant Milk Substitutes, Feeding Bottles and Infant Foods are Legally Prohibited Activities: ITAT disallows Expenditure [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal (ITAT) has disallowed expenditure holding that the distribution of samples of infant milk substitute, feeding bottles and infant foods were legally...
![Distribution of Samples of Infant Milk Substitutes, Feeding Bottles and Infant Foods are Legally Prohibited Activities: ITAT disallows Expenditure [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Infant-Milk-Substitutes-Feeding-Bottles-Infant-Foods-ITAT-Expenditure-TAXSCAN.jpg "Distribution of Samples of Infant Milk Substitutes, Feeding Bottles and Infant Foods are Legally Prohibited Activities: ITAT disallows Expenditure [Read Order]")