Namaskar Acharya
![Son who did not Succeed Estate of Deceased Assessee cannot be Legal Representative during Income Tax Proceedings: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Son-Succeed-Estate-Deceased-Assessee-Legal-Representative-Income-Tax-Proceedings-ITAT-taxscan.jpg "Son who did not Succeed Estate of Deceased Assessee cannot be Legal Representative during Income Tax Proceedings: ITAT [Read Order]")
Son who did not Succeed Estate of Deceased Assessee cannot be "Legal Representative" during Income Tax Proceedings: ITAT [Read Order]
The Pune bench of the Income Tax Appellate Tribunal (ITAT) held that appellant failing to satisfy the criteria under section 2(11) of the CPC...
![ITAT upholds 10% Tax on Fee for Technical Services under Article 12(4) India-Singapore DTAA as Service Provider Transfers all Documents to Service Receiver [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/ITAT-upholds-Tax-Fee-Technical-Services-India-Singapore-DTAA-Service-Provider-Transfers-Documents-Service-Receiver-taxscan.jpg "ITAT upholds 10% Tax on Fee for Technical Services under Article 12(4) India-Singapore DTAA as Service Provider Transfers all Documents to Service Receiver [Read Order]")
![Failure to prove the Interest bearing Funds being used for Investments giving rise to exempt Income: ITAT directs Re-computation of Disallowance under Rule 8D(2)(iii) [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Failure-prove-interest-bearing-funds-investments-rise-exempt-income-ITAT-directs-re-computation-disallowance-taxscan.jpg "Failure to prove the Interest bearing Funds being used for Investments giving rise to exempt Income: ITAT directs Re-computation of Disallowance under Rule 8D(2)(iii) [Read Order]")
![No Concealment of Income or Furnishing of Inaccurate Particulars: ITAT upholds Deletion of Penalty u/s 271(1)(c) [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/No-Concealment-of-Income-or-Furnishing-of-Inaccurate-Particulars-Income-Inaccurate-Particulars-ITAT-Penalty-taxscan.jpg "No Concealment of Income or Furnishing of Inaccurate Particulars: ITAT upholds Deletion of Penalty u/s 271(1)(c) [Read Order]")
![Compensation Amount Unrelated to Sale Cost Cannot be Treated as Capital Expenditure u/s 37: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Compensation-Amount-Unrelated-Sale-Cost-Treated-Capital-Expenditure-ITAT-taxscan.jpg "Compensation Amount Unrelated to Sale Cost Cannot be Treated as Capital Expenditure u/s 37: ITAT [Read Order]")
Capital gain deduction u/s 54F allowable when purchase of residential house is made before due date for filing of return u/s 139(1): ITAT [Read Order]
The Chennai bench of the Income Tax Appellate Tribunal (ITAT) held that purchasing of residential house property before due date for filing return of Income makes assessee eligible for deduction...
![Capital gain deduction u/s 54F allowable when purchase of residential house is made before due date for filing of return u/s 139(1): ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Capital-gain-Capital-gain-deduction-deduction-residential-house-purchase-of-residential-house-ITAT-taxscan.jpg "Capital gain deduction u/s 54F allowable when purchase of residential house is made before due date for filing of return u/s 139(1): ITAT [Read Order]")
ITAT deletes Impugned Penalty on grounds of there being Sufficient Cause u/s 273 for failure to upload return of Income Electronically [Read Order]
The Chennai bench of the Income Tax Appellate Tribunal (ITAT) held that depending on auditor for uploading of the return along with return of income, is sufficient cause within the meaning of Section...
![ITAT deletes Impugned Penalty on grounds of there being Sufficient Cause u/s 273 for failure to upload return of Income Electronically [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/ITAT-penalty-ITAT-deletes-impugned-penalty-on-grounds-of-there-being-sufficient-failure-to-upload-return-of-income-electronically-return-of-income-income-electronically-taxscan.jpg "ITAT deletes Impugned Penalty on grounds of there being Sufficient Cause u/s 273 for failure to upload return of Income Electronically [Read Order]")
Mere reference of Assessee being a Contractor in Agreement does not Detract him from the Position of being a Developer: ITAT allows Benifits u/s 80IA(4) of IT Act [Read Order]
The Ahmedabad bench of the Income Tax Appellate Tribunal (ITAT) held that, merely because in the agreement for development of infrastructure facility, the assessee is referred to as contractor or...
![Mere reference of Assessee being a Contractor in Agreement does not Detract him from the Position of being a Developer: ITAT allows Benifits u/s 80IA(4) of IT Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Mere-reference-assessee-infrastructure-contractor-facility-allows-agreement-allows-detract-position-developer-ITAT-taxscan.jpg "Mere reference of Assessee being a Contractor in Agreement does not Detract him from the Position of being a Developer: ITAT allows Benifits u/s 80IA(4) of IT Act [Read Order]")
![ITAT quashes Assessment Order against non-existent Entity proven to be Null and Void [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/ITAT-quashes-assessment-order-non-existent-Income-entity-proven-null-void-taxscan.jpg "ITAT quashes Assessment Order against non-existent Entity proven to be Null and Void [Read Order]")
Services Rendered by Non-resident Agent for completion of Export Commitment would not be Fee for Technical Services: ITAT directs Re-computation under Partly allowed Appeal [Read Order]
The Chennai bench of the Income Tax Appellate Tribunal (ITAT) held that the services rendered by non-resident agent for completion of export commitment would not fall under the definition for fee for...
![Services Rendered by Non-resident Agent for completion of Export Commitment would not be Fee for Technical Services: ITAT directs Re-computation under Partly allowed Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Services-Services-rendered-by-non-resident-agent-non-resident-agent-export-commitment-technical-services-ITAT-taxscan.jpg "Services Rendered by Non-resident Agent for completion of Export Commitment would not be Fee for Technical Services: ITAT directs Re-computation under Partly allowed Appeal [Read Order]")
Disallowance made by AO u/s 40(a)(ia) for non-deduction of TDS and recovery of rent from assessee by holding company are not sustainable: ITAT [Read Order]
The Kolkata bench of the Income Tax Appellate Tribunal (ITAT) held that Disallowance made by AO under Section 40(a)(ia) of the Income Tax Act for non-deduction of TDS under section 194I cannot be...
![Disallowance made by AO u/s 40(a)(ia) for non-deduction of TDS and recovery of rent from assessee by holding company are not sustainable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Disallowance-AO-non-deduction-of-TDS-and-recovery-of-rent-from-assessee-by-holding-company-sustainable-ITAT-TAXSCAN.jpg "Disallowance made by AO u/s 40(a)(ia) for non-deduction of TDS and recovery of rent from assessee by holding company are not sustainable: ITAT [Read Order]")