Gayathri C.H
![Insurance Claim on Remission of Duty cannot be Denied on Ground of Failure to Produce Documentary Evidence: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Insurance-CESTAT-Ahmedabad-Documentary-Evidence-taxscan.jpg "Insurance Claim on Remission of Duty cannot be Denied on Ground of Failure to Produce Documentary Evidence: CESTAT [Read Order]")
Insurance Claim on Remission of Duty cannot be Denied on Ground of Failure to Produce Documentary Evidence: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad Bench, has recently, in an appeal filed before it, held that insurance...
![Registration of Trust u/s 12AA Once Done, Continues Unless Withdrawn by Specific Order: ITAT Sets Aside Denial of Sec 11 Benefit [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Registration-of-Trust-Trust-Withdrawn-by-Specific-Order-Specific-Order-ITAT-Income-Tax-Taxscan.jpg "Registration of Trust u/s 12AA Once Done, Continues Unless Withdrawn by Specific Order: ITAT Sets Aside Denial of Sec 11 Benefit [Read Order]")
![Letter by Central Excise and Customs Superintendent is Appeal able u/s 35: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Central-Excise-and-Customs-Superintendent-CESTAT-TAXSCAN.jpg "Letter by Central Excise and Customs Superintendent is Appeal able u/s 35: CESTAT [Read Order]")
![Replacement of Old Tube Light with LED lights is Revenue Expenditure in Hotel Business: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Replacement-of-Old-Tube-Light-Tube-Light-LED-lights-Revenue-Expenditure-in-Hotel-Business-Revenue-Expenditure-Hotel-Business-ITAT-taxscan.jpg "Replacement of Old Tube Light with LED lights is Revenue Expenditure in Hotel Business: ITAT [Read Order]")
![Suo motu Recovery of Credit by Assessee during Litigation: CESTAT Quashes SCN and Remands Matter [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Suo-motu-Recovery-Suo-motu-Recovery-of-Credit-Suo-motu-Assessee-Litigation-Suo-motu-Recovery-of-Credit-by-Assessee-CESTAT-CESTAT-Quashes-SCN-and-Remands-Matter-CESTAT-Quashes-SCN-taxs.jpg "Suo motu Recovery of Credit by Assessee during Litigation: CESTAT Quashes SCN and Remands Matter [Read Order]")
Partners Entitled to Interest on Their Loan Accounts with Firm at Rates as Prescribed under Income Tax Act: ITAT upholds Deletion of Addition made u/s 68
The Income Tax Appellate Tribunal (ITAT), Delhi Bench, has recently, in an appeal filed before it, while upholding the deletion of addition made under section 68, held that partners are entitled to...
Addition u/s 68 and Taxing u/s 115BBE cannot be Invoked, when Assessee not required to Maintain Books of Accounts: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Jodhpur Bench, has recently in an appeal filed before it, held that addition under Section 68 and taxing under Section 115BBE cannot be invoked, when the...
![Addition u/s 68 and Taxing u/s 115BBE cannot be Invoked, when Assessee not required to Maintain Books of Accounts: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Addition-Taxing-Invoked-Assessee-Maintain-Books-of-Accounts-ITAT-TAXSCAN-1.jpg "Addition u/s 68 and Taxing u/s 115BBE cannot be Invoked, when Assessee not required to Maintain Books of Accounts: ITAT [Read Order]")
Order Passed by AO does not Satisfy Twin Conditions of "Erroneous and Prejudicial to the Interest of the Revenue”: ITAT sets aside Pr. CIT's Order [Read Order]
The Income Tax Appellate Tribunal (ITAT), Mumbai Bench, has recently, in an appeal filed before it, on finding that the order passed by the A.O. did not satisfy the twin conditions of "erroneous and...
![Order Passed by AO does not Satisfy Twin Conditions of Erroneous and Prejudicial to the Interest of the Revenue”: ITAT sets aside Pr. CITs Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Twin-Conditions-Interest-Revenue-ITAT-Taxscan.jpg "Order Passed by AO does not Satisfy Twin Conditions of Erroneous and Prejudicial to the Interest of the Revenue”: ITAT sets aside Pr. CITs Order [Read Order]")
Accrual of Payment and Actual Act of Making Payment must Both Exist for TDS to be Made: ITAT Deletes Addition u/s 40(a)(ia) [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi Bench, has recently, while deleting an addition made under Section 40(a)(ia) of the Income Tax Act, held that accrual of payment and actual act of...
![Accrual of Payment and Actual Act of Making Payment must Both Exist for TDS to be Made: ITAT Deletes Addition u/s 40(a)(ia) [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Accrual-of-Payment-Actual-Act-TDS-ITAT-Addition-Taxscan-1.jpg "Accrual of Payment and Actual Act of Making Payment must Both Exist for TDS to be Made: ITAT Deletes Addition u/s 40(a)(ia) [Read Order]")
Interest Income from Loan Extended Against Mortgage of Properties would not Constitute Rental Income: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Hyderabad Bench, has recently, in an appeal filed before it, held that interest income from loan extended against mortgage of properties would not constitute...
![Interest Income from Loan Extended Against Mortgage of Properties would not Constitute Rental Income: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Interest-Income-Interest-Income-Loan-Extended-Mortgage-of-Properties-Properties-Constitute-Rental-Income-Rental-Income-ITAT-Income-Tax-taxscan.jpg "Interest Income from Loan Extended Against Mortgage of Properties would not Constitute Rental Income: ITAT [Read Order]")
Lack of Enabling Provision in IT Act: ITAT quashes Disallowance of Claim u/s 143(1)(a) for Belated Filing of ITR [Read Order]
The Income Tax Appellate Tribunal (ITAT), Chandigarh Bench, has recently, in an appeal filed before it, quashed the disallowance of claim under Section 143(1)(a) for belated filing of ITR, on the...
![Lack of Enabling Provision in IT Act: ITAT quashes Disallowance of Claim u/s 143(1)(a) for Belated Filing of ITR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/IT-Act-ITAT-Disallowance-of-Claim-Filing-of-ITR-ITR-taxscan.jpg "Lack of Enabling Provision in IT Act: ITAT quashes Disallowance of Claim u/s 143(1)(a) for Belated Filing of ITR [Read Order]")
![No Income Tax Addition can be made in respect of Addition under the Black Money Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Income-Tax-Addition-Income-Tax-Addition-Black-Money-Act-ITAT-Taxscan.jpg "No Income Tax Addition can be made in respect of Addition under the Black Money Act: ITAT [Read Order]")