Ipsita Das
![Plea for Deduction of Professional and Salary Expenses u/s 201 of Income Tax Act: ITAT Condones Delay of 85 Days [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Plea-for-Deduction-of-Professional-and-Salary-Expenses-Income-Tax-Act-ITAT-Condones-Delay-TAXSCAN.jpg "Plea for Deduction of Professional and Salary Expenses u/s 201 of Income Tax Act: ITAT Condones Delay of 85 Days [Read Order]")
Plea for Deduction of Professional and Salary Expenses u/s 201 of Income Tax Act: ITAT Condones Delay of 85 Days [Read Order]
The Surat Bench of Income Tax Appellate Tribunal (ITAT) in the absence of deliberate or intentional or gross negligence and hence condoned the delay...
![Non- Compliance to Order of CIT(A) cannot be Sole Reason to Allow Addition on C: ITAT Sets Aside Ex Parte Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Non-Compliance-to-Order-of-CITA-Sole-Reason-to-Allow-Addition-on-ITR-Filed-ITAT-Sets-Aside-Ex-Parte-Order-TAXSCAN.jpg "Non- Compliance to Order of CIT(A) cannot be Sole Reason to Allow Addition on C: ITAT Sets Aside Ex Parte Order [Read Order]")
![Delay of 10 days in Filing ITR cannot Vitiate FTC Claim for Income Earned Outside India: ITAT Restores Matter for De Novo Consideration [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Delay-of-10-days-in-Filing-ITR-FTC-Claim-for-Income-Earned-Outside-India-Filing-ITR-ITR-FTC-Claim-ITAT-Restores-Matter-for-De-Novo-Consideration-Filing-ITR-taxscan.jpg "Delay of 10 days in Filing ITR cannot Vitiate FTC Claim for Income Earned Outside India: ITAT Restores Matter for De Novo Consideration [Read Order]")
![Onus to Prove Genuineness of Transaction of Sale of Share not being Bogus not Discharged by Mere Filing of Documentary Evidence: ITAT Confirms Income Tax Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Onus-Prove-Genuiness-Transaction-Sale-Share-Bogus-Documentary-Evidence-ITAT-Income-tax-taxscan.jpg "Onus to Prove Genuineness of Transaction of Sale of Share not being Bogus not Discharged by Mere Filing of Documentary Evidence: ITAT Confirms Income Tax Addition [Read Order]")
![Trust Activities of Sale of Plot, Flats and Commercial Booths are Charitable in Nature: ITAT Allows Exemption u/s 11 of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Trust-Activities-of-Sale-of-Plot-Flats-and-Commercial-Booths-are-Charitable-in-Nature-ITAT-Allows-Exemption-Income-Tax-Act-TAXSCAN.jpg "Trust Activities of Sale of Plot, Flats and Commercial Booths are Charitable in Nature: ITAT Allows Exemption u/s 11 of Income Tax Act [Read Order]")
Set off of any Loss Prior to AY 2016-17 cannot be Denied u/s 115BBE of Income Tax Act: ITAT [Read Order]
The Chandigarh Bench of Income Tax Appellate Tribunal (ITAT) held that set-off of any loss or deduction of any expenditure of business income, prior to Assessment Year (AY) 2016-17 cannot be denied...
![Set off of any Loss Prior to AY 2016-17 cannot be Denied u/s 115BBE of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/income-tax-act-income-tax-act-set-off-ITAT-loss-denial-taxscan.jpg "Set off of any Loss Prior to AY 2016-17 cannot be Denied u/s 115BBE of Income Tax Act: ITAT [Read Order]")
No Income Tax on Amount Received Under IT & SAP Software Services under Fees for Technical Services: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) held that the services rendered under IT & SAP service agreement are different from technical collaboration agreement. Thus the receipt of...
![No Income Tax on Amount Received Under IT & SAP Software Services under Fees for Technical Services: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/No-Income-Tax-on-Amount-Received-Under-IT-SAP-Software-Services-under-Fees-for-Technical-Services-ITAT-TAXSCAN.jpg "No Income Tax on Amount Received Under IT & SAP Software Services under Fees for Technical Services: ITAT [Read Order]")
Exception to Fees Levied for Late Filing of TDS Prior to 1.6.2015: ITAT Sets Aside Notice [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal (ITAT) held that no fee shall be levied under Section 234E of Income Tax Act, 1961 on late Filing of Tax Deducted at Source (TDS) prior to 01.04.2015...
![Exception to Fees Levied for Late Filing of TDS Prior to 1.6.2015: ITAT Sets Aside Notice [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Exception-to-Fees-Levied-TDS-ITAT-Notice-TAXSCAN.jpg "Exception to Fees Levied for Late Filing of TDS Prior to 1.6.2015: ITAT Sets Aside Notice [Read Order]")
Non- compliance to Notice cannot be a Reason to Disallow Retention of Income to Charitable Organisation : ITAT Orders Readjudication of Exparte Order [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal (ITAT) held that non- compliance to the notice by the assessee cannot be a reason to disallow 15 % retention of income to charitable organization...
![Non- compliance to Notice cannot be a Reason to Disallow Retention of Income to Charitable Organisation : ITAT Orders Readjudication of Exparte Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Non-compliance-Notice-cannot-Reason-Disallow-Retention-Income-Charitable-Organisation-ITAT-Orders-Readjudication-Exparte-TAXSCAN.jpg "Non- compliance to Notice cannot be a Reason to Disallow Retention of Income to Charitable Organisation : ITAT Orders Readjudication of Exparte Order [Read Order]")
Additional Income cannot be Treated as Unexplained Expenditure to Invoke Section 115BBE of Income Tax Act: ITAT [Read Order]
The Hyderabad Bench of Income Tax Appellate Tribunal (ITAT) held that the additional income cannot be treated as unexplained expenditure under Section 69C of the Income Tax Act, 1961 to attract...
![Additional Income cannot be Treated as Unexplained Expenditure to Invoke Section 115BBE of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Additional-Income-Income-Additional-Income-cannot-be-Treated-Unexplained-Expenditure-Income-Tax-Act-ITAT-taxscan.jpg "Additional Income cannot be Treated as Unexplained Expenditure to Invoke Section 115BBE of Income Tax Act: ITAT [Read Order]")
Mere Mistake in Service Tax Return does not Mean Income of Assessee has been Suppressed: ITAT Quashes Income Tax Addition [Read Order]
Quashing the Income Tax addition,the Delhi Bench of Income Tax Appellate Tribunal (ITAT) held that the difference of service tax return and the revenue that occured due to the wrong exchange rates...
![Mere Mistake in Service Tax Return does not Mean Income of Assessee has been Suppressed: ITAT Quashes Income Tax Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Mere-Mistake-Service-Tax-Return-Income-of-Assessee-Suppressed-ITAT-Income-Tax-Addition-Taxscan.jpg "Mere Mistake in Service Tax Return does not Mean Income of Assessee has been Suppressed: ITAT Quashes Income Tax Addition [Read Order]")