Fathima Karama A.M
![Payments to Vendors for Procuring Goods including Clothes & Footwear are Not “Works Contract”, No TDS: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Payments-Payments-to-Vendors-Procuring-Goods-Clothes-and-Footwear-Works-Contract-TDS-ITAT-taxscan.jpg "Payments to Vendors for Procuring Goods including Clothes & Footwear are Not “Works Contract”, No TDS: ITAT [Read Order]")
Payments to Vendors for Procuring Goods including Clothes & Footwear are Not “Works Contract”, No TDS: ITAT [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal ( ITAT ) has held that no Tax Deducted at Source (TDS) shall be deducted as payment to vendors for...
![ITAT Allows Tax Holiday Relief u/s 10A to IBM India [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/ITAT-Tax-Holiday-IBM-India-TAXSCAN.jpg "ITAT Allows Tax Holiday Relief u/s 10A to IBM India [Read Order]")
![Assessment Order Against Dead Person is Invalid: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Assessment-Order-Dead-Person-Income-Tax-ITAT-taxscan.jpg "Assessment Order Against Dead Person is Invalid: ITAT [Read Order]")
![Segregation of Works Contract and Supply of Materials maintainable in view of Agreement, Separate GST Payable: Allahabad HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Segregation-Works-Contract-Segregation-of-Works-Contract-Supply-of-Materials-Materials-Agreement-GST-Payable-Allahabad-High-Court-Taxscan.jpg "Segregation of Works Contract and Supply of Materials maintainable in view of Agreement, Separate GST Payable: Allahabad HC [Read Order]")
![NRI’s Income or Deposit in Foreign Bank Account cannot be Taxed in India: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/NRI-Income-NRIs-Income-Deposit-Foreign-Bank-Account-Bank-Account-Taxed-Tax-ITAT-Income-Tax-taxscan.jpg "NRI’s Income or Deposit in Foreign Bank Account cannot be Taxed in India: ITAT [Read Order]")
Penalty Demand after 7 Days of Detention for Expiry of E-way Bill invalid: Madras HC quashes GST Demand & Detention [Read Order]
A Single Bench of the Madras High Court has quashed the GST demand and detention order holding that the penalty demand after 7 days of detention for expiry of E-way bill would be invalid. A...
![Penalty Demand after 7 Days of Detention for Expiry of E-way Bill invalid: Madras HC quashes GST Demand & Detention [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Penalty-Demand-Detention-E-way-Bill-Madras-HC-GST-Demand-Detention-TAXSCAN.jpg "Penalty Demand after 7 Days of Detention for Expiry of E-way Bill invalid: Madras HC quashes GST Demand & Detention [Read Order]")
![Kerala HC Allows Payment of Motor Vehicle Tax in Installments [Read Order]](/images/placeholder.jpg "Kerala HC Allows Payment of Motor Vehicle Tax in Installments [Read Order]")
Income Tax Amendment to Extend Time limit for Re-Assessment Not Applicable When Notice Is Illegal: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that the income tax amendment to extend time limit for re-assessment is not applicable when notice was illegal. The assessee, Anand...
![Income Tax Amendment to Extend Time limit for Re-Assessment Not Applicable When Notice Is Illegal: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Income-Tax-Amendment-Re-Assessment-Notice-Income-Tax-ITAT-taxscan.jpg "Income Tax Amendment to Extend Time limit for Re-Assessment Not Applicable When Notice Is Illegal: ITAT [Read Order]")
Revisional Jurisdiction cannot be invoked If AO took Plausible View after making Proper Inquiry: ITAT [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal ( ITAT ) has held that the revisional jurisdiction could not be invoked if the Assessing Officer (AO) had taken a plausible view after making proper...
![Revisional Jurisdiction cannot be invoked If AO took Plausible View after making Proper Inquiry: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Revisional-Jurisdiction-Proper-Inquiry-Inquiry-ITAT-Income-Tax-Tax-taxscan.jpg "Revisional Jurisdiction cannot be invoked If AO took Plausible View after making Proper Inquiry: ITAT [Read Order]")
Income Tax Benefit to Trust u/s 11 cannot be Denied for Mere One Day Delay in filing of Audit Report: ITAT [Read Order]
The Cuttack Bench of Income Tax Appellate Tribunal (ITAT) has held that the Income Tax benefit to trust under Section 11 of the Income Tax Act 1961 could not be denied for mere one day delay in...
![Income Tax Benefit to Trust u/s 11 cannot be Denied for Mere One Day Delay in filing of Audit Report: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Income-Tax-Income-Tax-Benefit-to-Trust-Delay-in-filing-of-Audit-Report-filing-of-Audit-Report-Audit-Report-ITAT-taxscan.jpg "Income Tax Benefit to Trust u/s 11 cannot be Denied for Mere One Day Delay in filing of Audit Report: ITAT [Read Order]")
![Profit Sharing as per MoU cannot be treated as “Deemed Dividend”: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Profit-Sharing-MoU-Deemed-Dividend-ITAT-TAXSCAN.jpg "Profit Sharing as per MoU cannot be treated as “Deemed Dividend”: ITAT [Read Order]")
Consideration for Permitting Right to Use of Brand Name/Trademark is ‘Royalty’ under India – Turkey Tax Treaty, Taxable: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that the consideration for permitting right to use of brand name or trademark would be treated as Royalty and would be taxable under...
![Consideration for Permitting Right to Use of Brand Name/Trademark is ‘Royalty’ under India – Turkey Tax Treaty, Taxable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Trademark-Royalty-India-Turkey-Tax-Treaty-Taxable-ITAT-TAXSCAN.jpg "Consideration for Permitting Right to Use of Brand Name/Trademark is ‘Royalty’ under India – Turkey Tax Treaty, Taxable: ITAT [Read Order]")