Gayathri C.H
![Agriculturalist Need Not Maintain Books of Accounts: ITAT deletes Addition u/s 68 of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Agriculturalist-Books-of-Accounts-ITAT-Income-Tax-Act-Income-tax-taxscan.jpg "Agriculturalist Need Not Maintain Books of Accounts: ITAT deletes Addition u/s 68 of Income Tax Act [Read Order]")
Agriculturalist Need Not Maintain Books of Accounts: ITAT deletes Addition u/s 68 of Income Tax Act [Read Order]
The Income Tax Appellate Tribunal (ITAT) Amritsar Bench, has recently, in an appeal filed before it, while deleting the addition u/s 68 of the income...
![Benefit of S. 10AA Allowable If Consideration in respect of Exports was Received in India or brought into India: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Exports-ITAT-Income-Tax-taxscan-.jpg "Benefit of S. 10AA Allowable If Consideration in respect of Exports was Received in India or brought into India: ITAT [Read Order]")
![FTC cannot be Denied If Requirements of Rule 128(9) of the Income Tax Rules Are Not Violated: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/FTC-Income-Tax-Rules-ITAT-taxscan.jpg "FTC cannot be Denied If Requirements of Rule 128(9) of the Income Tax Rules Are Not Violated: ITAT [Read Order]")
![Late Fee and Interest in respect of the TDS Statements cannot be Levied prior to 01/06/2015: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/TDS-Statements-TDS-Late-Fee-Interest-ITAT-Income-Tax-Tax-Taxscan.jpg "Late Fee and Interest in respect of the TDS Statements cannot be Levied prior to 01/06/2015: ITAT [Read Order]")
![Rent from Sub-Letting Property Taxable as “Income from Other Sources”: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Rent-Sub-Letting-Property-Taxable-Income-from-Other-Sources-ITAT-Taxscan.jpg "Rent from Sub-Letting Property Taxable as “Income from Other Sources”: ITAT [Read Order]")
![PVC Cushion Mats Taxable at 18% GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/PVC-Cushion-Mats-Taxable-GST-AAR-Taxscan.jpg "PVC Cushion Mats Taxable at 18% GST: AAR [Read Order]")
Entire Expenses connected with Setting Up of Business are “Capital” in Nature, Not Allowable as Deduction: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi Bench, has recently in an appeal filed before it, held that the entire expenses connected with setting up of business are “capital” in nature, and...
![Entire Expenses connected with Setting Up of Business are “Capital” in Nature, Not Allowable as Deduction: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Expenses-Setting-Up-of-Business-Deduction-ITAT-taxscan.jpg "Entire Expenses connected with Setting Up of Business are “Capital” in Nature, Not Allowable as Deduction: ITAT [Read Order]")
![CAM Charges paid as part of Rent subject to TDS u/s 194I of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/CAM-Charges-TDS-Income-Tax-Act-ITAT-TAXSCAN.jpg "CAM Charges paid as part of Rent subject to TDS u/s 194I of Income Tax Act: ITAT [Read Order]")
Payment to Contract Teachers does not amount to ‘Fee for Professional Services’, TDS u/s 194J Not Applicable: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Hyderabad Bench, has recently, in an appeal filed before it, held that payment to contract teachers does not amount to ‘Fee for Professional Services’, and...
![Payment to Contract Teachers does not amount to ‘Fee for Professional Services’, TDS u/s 194J Not Applicable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Payment-to-Contract-Teachers-Contract-Teachers-Fee-for-Professional-Services-Fee-Professional-Services-TDS-ITAT-taxscan.jpg "Payment to Contract Teachers does not amount to ‘Fee for Professional Services’, TDS u/s 194J Not Applicable: ITAT [Read Order]")
No PE in India: Uptodate Not Taxable under “Royalty” for Allowing Access to Online Database of Journals and Books, rules ITAT [Read Order]
The Income Tax Appellate Tribunal, Delhi Bench, has recently, in an appeal filed before it, held thatM/s. Uptodate is not taxable under “royalty” for allowing access to online database of journals...
![No PE in India: Uptodate Not Taxable under “Royalty” for Allowing Access to Online Database of Journals and Books, rules ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/PE-Uptodate-Taxable-Royalty-Database-Journals-Books-rules-ITAT-TAXSCAN.jpg "No PE in India: Uptodate Not Taxable under “Royalty” for Allowing Access to Online Database of Journals and Books, rules ITAT [Read Order]")
TDS Credit cannot be Denied when Form 26AS along with Reconciliation of Income as per Books are Produced before AO: ITAT [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), Hyderabad Bench, has recently, in an appeal filed before it, held that TDS Credit cannot be Denied when Form 26AS along with Reconciliation of Income as...
![TDS Credit cannot be Denied when Form 26AS along with Reconciliation of Income as per Books are Produced before AO: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/TDS-Credit-TDS-Form-26AS-Income-ITAT-taxscan.jpg "TDS Credit cannot be Denied when Form 26AS along with Reconciliation of Income as per Books are Produced before AO: ITAT [Read Order]")
