Gayathri C.H
![Failure of CIT(A) To Provide Document Verification Opportunity to AO, violates Provisions of Rule 46A (3) of the IT Rules: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Document-Verification-Opportunity-Verification-IT-Rules-ITAT-Taxscan.jpg "Failure of CIT(A) To Provide Document Verification Opportunity to AO, violates Provisions of Rule 46A (3) of the IT Rules: ITAT [Read Order]")
Failure of CIT(A) To Provide Document Verification Opportunity to AO, violates Provisions of Rule 46A (3) of the IT Rules: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Hyderabad Bench, has recently, in an appeal filed before it, held that the failure of the CIT(A) to provide...
![Non-Submission of TDS Statement due to Reasonable Cause: ITAT upholds Deletion of Income Tax Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Non-Submission-of-TDS-Statement-ITAT-Income-Tax-Penalty-TDS-Statement-TDS-Income-tax-taxscan.jpg "Non-Submission of TDS Statement due to Reasonable Cause: ITAT upholds Deletion of Income Tax Penalty [Read Order]")
![TDS u/s 194IA Applicable Only When Consideration for Transfer of Immovable Property is More than Rs.50 lacs: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/TDS-Consideration-Transfer-of-Immovable-Property-Immovable-Property-ITAT-Income-Tax-taxscan.jpg "TDS u/s 194IA Applicable Only When Consideration for Transfer of Immovable Property is More than Rs.50 lacs: ITAT [Read Order]")
Order u/s 143(3) Passed by AO, without Issuing Mandatory Notice u/s 143(2): ITAT Quashes Order [Read Order]
The Income Tax Appellate Tribunal (ITAT), Chandigarh Bench, has recently, in an appeal filed before it, quashed an order passed u/s 143(3) by the AO, as the same was passed without issuing the...
![Order u/s 143(3) Passed by AO, without Issuing Mandatory Notice u/s 143(2): ITAT Quashes Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Order-AO-Mandatory-Notice-ITAT-taxscan-.jpg "Order u/s 143(3) Passed by AO, without Issuing Mandatory Notice u/s 143(2): ITAT Quashes Order [Read Order]")
![Non-Compete Fee Related to Profession Made Taxable, only w.e.f. AY 2017-18: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Non-Compete-Fee-Profession-Taxable-ITAT-Taxscan.jpg "Non-Compete Fee Related to Profession Made Taxable, only w.e.f. AY 2017-18: ITAT [Read Order]")
![Eligible Deductions cannot be Disallowed Merely on Ground of Technicalities: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Deductions-Technicalities-ITAT-Income-Tax-Tax-Taxscan.jpg "Eligible Deductions cannot be Disallowed Merely on Ground of Technicalities: ITAT [Read Order]")
ITAT Allows Deduction of Expenditure by Flipkart India towards ESOP u/s 37 of Income Tax Act [Read Order]
The Income Tax Appellate Tribunal (ITAT), Bangalore Bench, has recently in an appeal filed before it, allowed deduction of expenditure by Flipkart India towards ESOP u/s 37 of income tax act. The...
![ITAT Allows Deduction of Expenditure by Flipkart India towards ESOP u/s 37 of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/ITAT-Flipkart-India-ESOP-Income-Tax-Act-TAXSCAN.jpg "ITAT Allows Deduction of Expenditure by Flipkart India towards ESOP u/s 37 of Income Tax Act [Read Order]")
No Document to Prove that Assessee is merely a POA Holder: ITAT Upholds Addition of Capital Gain [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi Bench, has recently, in an appeal filed before it, on there being no document to prove that assessee is merely a Power of Attorney (POA) holder, upheld...
![No Document to Prove that Assessee is merely a POA Holder: ITAT Upholds Addition of Capital Gain [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Document-POA-Holder-ITAT-Addition-of-Capital-Gain-Capital-Gain-taxscan.jpg "No Document to Prove that Assessee is merely a POA Holder: ITAT Upholds Addition of Capital Gain [Read Order]")
Income Tax Penalty u/s 270A cannot be Levied when Disallowance made on Estimate Basis: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Chennai Bench, has recently, in an appeal filed before it, held that income tax penalty under Section 270A of the Income Tax Act, 1961 cannot be levied, when...
![Income Tax Penalty u/s 270A cannot be Levied when Disallowance made on Estimate Basis: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Disallowance-Income-Tax-Penalty-Estimate-Basis-ITAT-Income-Tax-Taxscan.jpg "Income Tax Penalty u/s 270A cannot be Levied when Disallowance made on Estimate Basis: ITAT [Read Order]")