Sunayana Dhal
![Once TDS is Deducted then liability for Non-Deposit of TDS by Deductor cant be fasten on Deductee: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Once-TDS-is-Deducte-Non-Deposit-of-TDS-by-Deductor-Deductee-ITAT-TAXSCAN.jpg "Once TDS is Deducted then liability for Non-Deposit of TDS by Deductor cant be fasten on Deductee: ITAT [Read Order]")
Once TDS is Deducted then liability for Non-Deposit of TDS by Deductor can't be fasten on Deductee: ITAT [Read Order]
The Kolkata bench of the Income Tax Appellate Tribunal (ITAT) held that once Tax Deducted at Source (TDS) is deducted then liability for non-deposit...
![Revisionary Order passed u/s 263 in Name of Non-Existent Entity is Void Ab-Initio and cant give rise to any Valid Collateral Proceeding: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Revisionary-Order-Collateral-ITAT-ITAT-Kolkata-Collateral-Proceeding-Non-Existent-Entity-Void-Ab-Initio-taxscan.jpg "Revisionary Order passed u/s 263 in Name of Non-Existent Entity is Void Ab-Initio and cant give rise to any Valid Collateral Proceeding: ITAT [Read Order]")
![Exemption u/s 10(38) shall be allowed where Purchase and Sale of Shares on which LTCG is earned has been Genuinely Effected: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Exemption-Sale-of-Shares-Purchase-of-shares-long-term-capital-gain-ITAT-ITAT-Kolkata-shares-taxscan.jpg "Exemption u/s 10(38) shall be allowed where Purchase and Sale of Shares on which LTCG is earned has been Genuinely Effected: ITAT [Read Order]")
![Benefit of Accumulation of Income u/s 11(2) shall be allowed when Audit Report in Form 10 is filed along with ITR: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Income-Audit-Report-Benefit-of-Accumulation-of-Income-itr-Income-Tax-Returns-itat-mumbai-itat-taxscan.jpg "Benefit of Accumulation of Income u/s 11(2) shall be allowed when Audit Report in Form 10 is filed along with ITR: ITAT [Read Order]")
Deduction can't be claimed when there is a Delay in Payment of Employee’s Contribution to PF and ESI: ITAT confirms Addition u/s 2(24)(x) [Read Order]
The Chennai bench of the Income Tax Appellate Tribunal (ITAT) confirmed the addition under Section 2(24)(x) of the Income Tax Act, 1961 and held that the deduction cannot be claimed when there is a...
![Deduction cant be claimed when there is a Delay in Payment of Employee’s Contribution to PF and ESI: ITAT confirms Addition u/s 2(24)(x) [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Delay-in-Payment-Deduction-Employees-Contribution-PF-and-ESI-Employees-State-Insurance-Pension-Fund-TAXSCAN.jpg "Deduction cant be claimed when there is a Delay in Payment of Employee’s Contribution to PF and ESI: ITAT confirms Addition u/s 2(24)(x) [Read Order]")
Disallowance u/s 14A shall not be made when No Demonstrable Evidence has been shown against Expenditure related to Earning of Tax-Free Income: ITAT [Read Order]
The Kolkata bench of the Income Tax Appellate Tribunal (ITAT) held that the disallowance under Section 14A of the Income Tax Act, 1961 shall not be made when no demonstrable evidence has been shown...
![Disallowance u/s 14A shall not be made when No Demonstrable Evidence has been shown against Expenditure related to Earning of Tax-Free Income: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Tax-Free-Income-ITAT-Disallowance-Demonstrable-Evidence-taxscan.jpg "Disallowance u/s 14A shall not be made when No Demonstrable Evidence has been shown against Expenditure related to Earning of Tax-Free Income: ITAT [Read Order]")
Failure of CA to Register E-Mail ID on Income Tax Portal: ITAT grants another Opportunity to Assessee [Read Order]
The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) granted another opportunity to the assessee due to the failure of the Chartered Accountant (CA) to register the email ID on the income tax...
![Failure of CA to Register E-Mail ID on Income Tax Portal: ITAT grants another Opportunity to Assessee [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/site-image-4-1.jpg "Failure of CA to Register E-Mail ID on Income Tax Portal: ITAT grants another Opportunity to Assessee [Read Order]")
Subsidy given by State Governments on Account of Development of Multiplexes in State is a Capital Receipt: ITAT grants relief to PVR [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) granted relief to PVR and held that the subsidy given by the state government on account of the development of multiplexes in the state is...
![Subsidy given by State Governments on Account of Development of Multiplexes in State is a Capital Receipt: ITAT grants relief to PVR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/state-government-Multiplexes-capital-reciept-Subsidy-itat-relief-pvr-taxscan.jpg "Subsidy given by State Governments on Account of Development of Multiplexes in State is a Capital Receipt: ITAT grants relief to PVR [Read Order]")
Addition as Unexplained Purchase Expenses shall be made on failure to Establish any Evidence for Eviction of Encroacher: ITAT grants another Opportunity to Assessee [Read Order]
The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) granted another opportunity to the assessee and held that the addition as unexplained purchase expenses shall be made on failure to...
![Addition as Unexplained Purchase Expenses shall be made on failure to Establish any Evidence for Eviction of Encroacher: ITAT grants another Opportunity to Assessee [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Addition-Unexplained-Purchase-Purchase-Expenses-Evidence-for-Eviction-of-Encroacher-ITAT-ITAT-mumbai-taxscan.jpg "Addition as Unexplained Purchase Expenses shall be made on failure to Establish any Evidence for Eviction of Encroacher: ITAT grants another Opportunity to Assessee [Read Order]")
Reopening of Assessment u/s 147 can't be initiated after Expiry of 4 years on basis of failure of assessee in deducting TDS on Interest Payment: ITAT [Read Order]
The Chennai bench of the Income Tax Appellate Tribunal (ITAT) held that the reopening of the assessment under Section 147 of the Income Tax Act, 1961 cannot be initiated after the expiry of 4 years...
![Reopening of Assessment u/s 147 cant be initiated after Expiry of 4 years on basis of failure of assessee in deducting TDS on Interest Payment: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/TDS-ITAT-Interest-Assessment-TAXSCAN.jpg "Reopening of Assessment u/s 147 cant be initiated after Expiry of 4 years on basis of failure of assessee in deducting TDS on Interest Payment: ITAT [Read Order]")
Addition u/s 69A can't be imposed when Assessee doesn't hold Ownership of Money and No Evidence has been found concerning Cash: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) held that the addition under Section 69A of the Income Tax Act, 1961 cannot be imposed when the assessee doesn’t hold the ownership of the...
![Addition u/s 69A cant be imposed when Assessee doesnt hold Ownership of Money and No Evidence has been found concerning Cash: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/ITAT-ITAT-delhi-Cash-Ownership-of-Money-Addition-Assessee-Ownership-taxscan.jpeg "Addition u/s 69A cant be imposed when Assessee doesnt hold Ownership of Money and No Evidence has been found concerning Cash: ITAT [Read Order]")