Fathima Karama A.M
![Commission charged by AO considering Market Trend in Providing Accommodation Entries, not on Ad-Hoc basis: ITAT confirms Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Commission-charged-considering-Market-Trend-Providing-Accommodation-Entries-ITAT-Confirms-Addition-Ad-Hoc-basis-ITAT-News-Income-Tax-News-Tax-News-TAXSCAN.jpg "Commission charged by AO considering Market Trend in Providing Accommodation Entries, not on Ad-Hoc basis: ITAT confirms Addition [Read Order]")
Commission charged by AO considering Market Trend in Providing Accommodation Entries, not on Ad-Hoc basis: ITAT confirms Addition [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has confirmed the addition as the commission charged by Assessing Officer (AO) was...
![Assessment Order framed u/s 153A based upon Documents Recovered by Search from 3rd party without Following Procedures as per S.153C of Income Tax Act: ITAT deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Assessment-Order-Documents-Income-Tax-Act-ITAT-deletes-Addition-ITAT-taxscan.jpg "Assessment Order framed u/s 153A based upon Documents Recovered by Search from 3rd party without Following Procedures as per S.153C of Income Tax Act: ITAT deletes Addition [Read Order]")
![Registration u/s 12AB of Income Tax Act cannot be Denied on Non-Clarification of Discrepancies due to Non-Receipt of Notice: ITAT directs De-novo Consideration [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Income-Tax-Act-Non-Receipt-of-Notice-ITAT-De-novo-Consideration-taxscan.jpg "Registration u/s 12AB of Income Tax Act cannot be Denied on Non-Clarification of Discrepancies due to Non-Receipt of Notice: ITAT directs De-novo Consideration [Read Order]")
![Receipts from airlines relating to Segments Booked from India through Non-Resident Computer Reservation System Taxable in India as per India-Spain DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/computer-reservation-system-taxscan.jpg "Receipts from airlines relating to Segments Booked from India through Non-Resident Computer Reservation System Taxable in India as per India-Spain DTAA: ITAT [Read Order]")
![Notice u/s 271 (1)(c) of Income Tax Act issued Without Specifying Charge and Striking off Irrelevant Limp: ITAT quashes Penalty Proceedings [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Income-Tax-Act-issued-Specifying-Charge-Irrelevant-Limp-ITAT-quashes-Penalty-Proceedings-taxscan.jpg "Notice u/s 271 (1)(c) of Income Tax Act issued Without Specifying Charge and Striking off Irrelevant Limp: ITAT quashes Penalty Proceedings [Read Order]")
Booking fee received from Non-Resident Airlines is Business Income:Â ITAT Grants Relief to Amadeus IT Group [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has granted relief to Amadeus IT Group holding that booking fee received from non-resident airlines was business income. Assessee, Amadeus...
![Booking fee received from Non-Resident Airlines is Business Income:Â ITAT Grants Relief to Amadeus IT Group [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Booking-fee-received-from-Non-Resident-Airlines-Booking-fee-Booking-fee-received-Business-Income-ITAT-Grants-Relief-to-Amadeus-IT-Group-taxscan.jpg "Booking fee received from Non-Resident Airlines is Business Income:Â ITAT Grants Relief to Amadeus IT Group [Read Order]")
![ITAT Quashes Assessment order framed in the name of deceased assessee [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/ITAT-Assessment-order-ITAT-Quashes-Assessment-order-deceased-assessee-taxscan.jpg "ITAT Quashes Assessment order framed in the name of deceased assessee [Read Order]")
Phishing, Fraudulent Refund E-mail Scams and Fake Income Tax Websites: Identification, Reporting and Staying Safe
Phishing emails pretending to be from the department and offering refunds for income taxes are drastically rising these days. Often, these communications contain a URL that leads readers to a...
Excess Jewellery found during Search in Wealthy Family belonged to Married Woman is Reasonable: ITAT Deletes Addition u/s 69A of Income Tax Act [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has deleted the addition under Section 69A of the Income Tax Act holding that the excess jewellery found during the search in a wealthy family...
![Excess Jewellery found during Search in Wealthy Family belonged to Married Woman is Reasonable: ITAT Deletes Addition u/s 69A of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Excess-Jewellery-found-during-Search-in-Wealthy-Family-Married-Woman-is-Reasonable-ITAT-Deletes-Addition-Income-Tax-Act-TAXSCAN.jpg "Excess Jewellery found during Search in Wealthy Family belonged to Married Woman is Reasonable: ITAT Deletes Addition u/s 69A of Income Tax Act [Read Order]")
Assessee has Sufficient Source of Income beyond Doubt for Investment in Immovable Property: ITAT deletes Addition for Unexplained Source of Income [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has deleted the addition for unexplained source of income as the assessee had sufficient source of income beyond the doubt for investment in...
![Assessee has Sufficient Source of Income beyond Doubt for Investment in Immovable Property: ITAT deletes Addition for Unexplained Source of Income [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/No-Excise-Duty-Demand-Data-Received-on-Pen-Drive-Reliable-Evidence-CESTAT-taxscan.jpg "Assessee has Sufficient Source of Income beyond Doubt for Investment in Immovable Property: ITAT deletes Addition for Unexplained Source of Income [Read Order]")
Exemption u/s 10(23B) of Income Tax Act cannot be denied for Mere Technical Violation: ITAT [Read Order]
The Kolkata Bench of Income Tax Appellate Tribunal (ITAT) has held that the exemption under Section 10(23B) of Income Tax Act 1961 could not be denied for mere technical violation. The assessee,...
![Exemption u/s 10(23B) of Income Tax Act cannot be denied for Mere Technical Violation: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Exemption-Under-Section-1023B-ITAT-Income-Tax-Act-Income-Tax-Mere-Technical-Violation-Technical-Violation-TAXSCAN.jpg "Exemption u/s 10(23B) of Income Tax Act cannot be denied for Mere Technical Violation: ITAT [Read Order]")