Gayathri C.H
![CPC cannot go beyond Income Tax Return: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/CPC-Income-Tax-Return-ITAT-Income-Tax-Taxscan.jpg "CPC cannot go beyond Income Tax Return: ITAT [Read Order]")
CPC cannot go beyond Income Tax Return: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Pune Bench, has recently, in an appeal filed before it, held that CPC cannot go beyond return of income. ...
![Statutory Provisions of S. 244A of Income Tax Act cannot be Altered by CBDT Circular: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Statutory-Provisions-Income-Tax-Act-CBDT-Circular-CBDT-ITAT-Income-Tax-taxscan-.jpg "Statutory Provisions of S. 244A of Income Tax Act cannot be Altered by CBDT Circular: ITAT [Read Order]")
![Income Tax Authorities should charge Legitimate Taxes from Assessee, Penalty cannot be Imposed for Bonafide Mistakes: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Income-Tax-Authorities-Income-Tax-Tax-Taxes-Penalty-ITAT-taxscan.jpg "Income Tax Authorities should charge Legitimate Taxes from Assessee, Penalty cannot be Imposed for Bonafide Mistakes: ITAT [Read Order]")
![Sale Proceeds of Agricultural Land Not Taxable as Capital Gain: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Sale-Proceeds-of-Agricultural-Land-Sale-Proceeds-Agricultural-Land-Capital-Gain-ITAT-taxscan.jpg "Sale Proceeds of Agricultural Land Not Taxable as Capital Gain: ITAT [Read Order]")
Levy of Surcharge and Cess cannot Exceed Tax Rate of 10% As Per India – Japan DTAA: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi Bench, has recently, in an appeal filed before it, held that the levy of surcharge and cess cannot exceed the tax rate of 10%, as per India – Japan...
![Levy of Surcharge and Cess cannot Exceed Tax Rate of 10% As Per India – Japan DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Levy-Surcharge-Cess-Levy-of-Surcharge-Levy-of-Surcharge-and-Cess-Tax-Rate-India-Japan-DTAA-DTAA-ITAT-Taxscan.jpg "Levy of Surcharge and Cess cannot Exceed Tax Rate of 10% As Per India – Japan DTAA: ITAT [Read Order]")
No Deemed Registration if Income Tax Department Not Deciding Registration Application u/s 12AA within a Period of Six Months: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Surat Bench, has recently, in an appeal filed before it, held that there can be no deemed registration, if the income tax department is not deciding...
![No Deemed Registration if Income Tax Department Not Deciding Registration Application u/s 12AA within a Period of Six Months: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Deemed-Registration-Income-Tax-Department-Registration-Application-ITAT-TAXSCAN.jpg "No Deemed Registration if Income Tax Department Not Deciding Registration Application u/s 12AA within a Period of Six Months: ITAT [Read Order]")
Bringing Evidence on What Basis Income has Escaped and Re-opening of Assessment is Required is Procedural Requirement to Invoke S. 147/148: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Mumbai Bench, has recently, in an appeal filed before it, held that bringing evidence on what basis income has escaped and re-opening of assessment is...
![Bringing Evidence on What Basis Income has Escaped and Re-opening of Assessment is Required is Procedural Requirement to Invoke S. 147/148: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Evidence-Income-Re-opening-of-Assessment-Assessment-Procedural-Requirement-Requirement-ITAT-Taxscan-1.jpg "Bringing Evidence on What Basis Income has Escaped and Re-opening of Assessment is Required is Procedural Requirement to Invoke S. 147/148: ITAT [Read Order]")
![Section 263 is not a Mechanism available for PCIT for taking Second Opinion: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Section-263-Mechanism-PCIT-Second-Opinion-ITAT-TAXSCAN-2.jpg "Section 263 is not a Mechanism available for PCIT for taking Second Opinion: ITAT [Read Order]")
Failure to Adjust Interest Paid by NCPA is Hyper-Technical: Benefit of Amnesty Scheme cannot be Denied, rules Bombay HC [Read Order]
The Bombay High Court, has recently, in a writ petition filed before it, while ruling that the benefit of Amnesty Scheme cannot be denied, held that the failure to adjust interest paid by NCPA is...
![Failure to Adjust Interest Paid by NCPA is Hyper-Technical: Benefit of Amnesty Scheme cannot be Denied, rules Bombay HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Failure-to-Adjust-Interest-NCPA-Benefit-of-Amnesty-Scheme-Amnesty-Scheme-Bombay-Highcourt-taxscan.jpg "Failure to Adjust Interest Paid by NCPA is Hyper-Technical: Benefit of Amnesty Scheme cannot be Denied, rules Bombay HC [Read Order]")
Road Construction Expenses Incurred to provide Easy and Smooth Access from Highway to Factory Allowable as Business Expenditure: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Rajkot Bench, has recently, in an appeal filed before it, held that road construction expenses incurred to provide easy and smooth access from highway to...
![Road Construction Expenses Incurred to provide Easy and Smooth Access from Highway to Factory Allowable as Business Expenditure: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Road-Construction-Expenses-Road-Construction-Business-Expenditure-ITAT-Income-Tax-Highway-Factory-taxscan-.jpg "Road Construction Expenses Incurred to provide Easy and Smooth Access from Highway to Factory Allowable as Business Expenditure: ITAT [Read Order]")
“Transponder Charges” are not Royalty as Indo-US Treaty, No TDS: ITAT grants relief to Viacom 18 Media [Read Order]
The Income Tax Appellate Tribunal ( ITAT) , Mumbai Bench, has recently, while granting relief to Viacom 18, held that transport charges are not royalty as Indo- US treaty and hence that there is no...
![“Transponder Charges” are not Royalty as Indo-US Treaty, No TDS: ITAT grants relief to Viacom 18 Media [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Transponder-Charges-Royalty-Indo-US-Treaty-TDS-ITAT-Viacom-18-Media-TAXSCAN.jpg "“Transponder Charges” are not Royalty as Indo-US Treaty, No TDS: ITAT grants relief to Viacom 18 Media [Read Order]")