Gayathri C.H
![Deduction u/s 54F not Allowable if Assessee has More Than a Residential House at the Time of Claiming the Deduction: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Deduction-Residential-House-taxscan.jpeg "Deduction u/s 54F not Allowable if Assessee has More Than a Residential House at the Time of Claiming the Deduction: ITAT [Read Order]")
Deduction u/s 54F not Allowable if Assessee has More Than a Residential House at the Time of Claiming the Deduction: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Hyderabad Bench, has recently, in an appeal filed before it, held that deduction u/s 54F is not allowable,...
![Export Incentives such as Duty Draw Back and MEIS, Assessable as ‘Profits or Gains from Business or Profession’: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Export-Export-Incentives-Duty-Draw-Back-MEIS-Profits-or-Gains-Profits-Gains-Business-or-Profession-Business-Profession-ITAT-Income-tax-Taxscan.jpg "Export Incentives such as Duty Draw Back and MEIS, Assessable as ‘Profits or Gains from Business or Profession’: ITAT [Read Order]")
![Notices Issued by the AO Turned Bad in Law Being Vague:Â ITAT Holds Penalty Proceedings Initiated u/s 271(1)(c) as unsustainable [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Notice-Turned-Vague-ITAT-Penalty-non-sustainable-TAXSCAN.jpg "Notices Issued by the AO Turned Bad in Law Being Vague:Â ITAT Holds Penalty Proceedings Initiated u/s 271(1)(c) as unsustainable [Read Order]")
![Jurisdiction of the Bench shall be determined by the location of the Assessing Officer: ITAT dismisses Appeals [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Jurisdiction-location-Assessing-Officer-Appeals-ITAT-Taxscan.jpg "Jurisdiction of the Bench shall be determined by the location of the Assessing Officer: ITAT dismisses Appeals [Read Order]")
![Belated Return cannot be Submitted After the Expiry of One Year from the End of the AY: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Return-Submitted-AY-ITAT-TAXSCAN.jpg "Belated Return cannot be Submitted After the Expiry of One Year from the End of the AY: ITAT [Read Order]")
Payment to Minors and Unregistered Firms by Co-operative Bank violative of S. 194A: ITAT Upholds Disallowance [Read Order]
The Income Tax Appellate Tribunal (ITAT), Pune Bench, has recently, in an appeal filed before it, while upholding the disallowance, held that payment to minors and unregistered firms by co-operative...
![Payment to Minors and Unregistered Firms by Co-operative Bank violative of S. 194A: ITAT Upholds Disallowance [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Payment-to-Minors-Payment-Unregistered-Firms-Minors-Co-operative-Bank-ITAT-Disallowance-taxscan.jpg "Payment to Minors and Unregistered Firms by Co-operative Bank violative of S. 194A: ITAT Upholds Disallowance [Read Order]")
![Additions made on Estimation Basis: ITAT directs AO to delete Penalty u/s 271(1)(c) [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Additions-Estimation-Basis-Penalty-AO-Assessing-Officer-ITAT-Income-Tax-taxscan.jpg "Additions made on Estimation Basis: ITAT directs AO to delete Penalty u/s 271(1)(c) [Read Order]")
Once Penalty is Levied for Non-Maintenance of Books of Accounts, No Further Default to be Imposed for not Getting the Same Audited u/s 44AB: ITAT
The Income Tax Appellate Tribunal (ITAT), Jaipur Bench, has recently, in an appeal filed before it, held that once penalty is levied for non-maintenance of book of accounts, no further default is to...
When Assessment Order Itself Turns to be Null and Void, the Same cannot be a Subject Matter of Revision u/s 263: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench, has recently, in an appeal filed before it held that when assessment order itself turns to be null and void, the same cannot be a subject...
![When Assessment Order Itself Turns to be Null and Void, the Same cannot be a Subject Matter of Revision u/s 263: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Assessment-Order-ITAT-taxscan.jpeg "When Assessment Order Itself Turns to be Null and Void, the Same cannot be a Subject Matter of Revision u/s 263: ITAT [Read Order]")
Authorities should not Pass Orders in Casual Manner, Disregarding the Principles of Natural Justice: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench, has recently, in an appeal filed before it, held that authorities should not pass orders in casual manner, disregarding to the principles of...
![Authorities should not Pass Orders in Casual Manner, Disregarding the Principles of Natural Justice: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Authorities-Orders-Disregarding-Principles-Natural-Justice-ITAT-TAXSCAN.jpg "Authorities should not Pass Orders in Casual Manner, Disregarding the Principles of Natural Justice: ITAT [Read Order]")
No Interest u/s 234A is Leviable, When Assessee Files Return Within the Time Allowed by Notice u/s 153A: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Jodhpur Bench, has recently, in an appeal filed before it, held that no interest under Section 234A is leviable, when an Assessee has filed the return within...
![No Interest u/s 234A is Leviable, When Assessee Files Return Within the Time Allowed by Notice u/s 153A: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Interest-Leviable-Files-Return-Notice-ITAT-TAXSCAN.jpg "No Interest u/s 234A is Leviable, When Assessee Files Return Within the Time Allowed by Notice u/s 153A: ITAT [Read Order]")
Search Conducted within 6 Preceding Years of Relevant AY: ITAT Upholds Income Tax Proceedings u/s 153C [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi Bench, has recently, in an appeal filed before it, with regard to a search conducted within 6 preceding years of the relevant AY, upheld the Income Tax...
![Search Conducted within 6 Preceding Years of Relevant AY: ITAT Upholds Income Tax Proceedings u/s 153C [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Negligent-Attitude-Income-Tax-proceedings-ITAT-Assessee-Taxscan.jpg "Search Conducted within 6 Preceding Years of Relevant AY: ITAT Upholds Income Tax Proceedings u/s 153C [Read Order]")