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Sunayana Dhal
![Income Tax Deduction cant be Denied on ground of Return filed Belatedly u/s 139(4) of IT Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Income-Tax-Deduction-Income-Tax-Deduction-Return-filed-IT-Act-Income-Tax-Act-ITAT-Taxscan.jpg "Income Tax Deduction cant be Denied on ground of Return filed Belatedly u/s 139(4) of IT Act: ITAT [Read Order]")
Income Tax Deduction can't be Denied on ground of Return filed Belatedly u/s 139(4) of IT Act: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) held that the Income Tax deduction cannot be denied on the ground of a return filed...
![Purchases reflected in Book of Accounts cannot be treated as Unexplained Investment: ITAT sets aside Order of CIT(A) [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Purchases-reflected-in-Book-of-Accounts-Purchases-Book-of-Accounts-Unexplained-Investment-Investment-ITAT-sets-aside-Order-of-CITA-ITAT-Taxscan.jpg "Purchases reflected in Book of Accounts cannot be treated as Unexplained Investment: ITAT sets aside Order of CIT(A) [Read Order]")
![Mere Mistake in Form 35 does not result in Deficient Appeal: ITAT grants another Opportunity to rectify Mistake [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Mere-Mistake-Appeal-Mere-Mistake-in-Form-35-does-not-result-in-Deficient-Appeal-ITAT-taxscan.jpg "Mere Mistake in Form 35 does not result in Deficient Appeal: ITAT grants another Opportunity to rectify Mistake [Read Order]")
![Bonus received in respect of Employment shall be Taxable only in Contracting State and not in any Other State: ITAT allows Foreign Tax Credit [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/ITAT-Foreign-Tax-Credit-Employment-Contracting-State-Bonus-Bonus-received-in-respect-of-Employment-taxscan.jpg "Bonus received in respect of Employment shall be Taxable only in Contracting State and not in any Other State: ITAT allows Foreign Tax Credit [Read Order]")
![Delay in Filing Appeal due to Medical Treatment: ITAT Condones Delay of 259 Days [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Delay-Filing-Appeal-Medical-Treatment-ITAT-Condones-Delay-TAXSCAN.jpg "Delay in Filing Appeal due to Medical Treatment: ITAT Condones Delay of 259 Days [Read Order]")
![Mere Determination of Income based on Surmise and Conjecture is Grossly Illegal: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Mere-Determination-of-Income-based-on-Surmise-and-Conjecture-is-Grossly-Illegal-ITAT-TAXSCAN.jpg "Mere Determination of Income based on Surmise and Conjecture is Grossly Illegal: ITAT [Read Order]")
![Profit from Bogus Purchases can be added to Taxable Income: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Profit-from-Bogus-Purchases-Taxable-Income-ITAT-Bogus-Purchases-Profit-taxscan.jpg "Profit from Bogus Purchases can be added to Taxable Income: ITAT [Read Order]")
Commission Earned from Provision of Accommodation Entry shall be Added to Total Income of Assessee: ITAT [Read Order]
The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) held that the commission earned from the provision of accommodation entry shall be added to the total income of the assessee. The...
![Commission Earned from Provision of Accommodation Entry shall be Added to Total Income of Assessee: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Commission-Earned-from-Provision-of-Accommodation-Entry-Commission-Earned-Commission-Provision-of-Accommodation-Entry-shall-be-Added-to-Total-Income-of-Assessee-Income-Assessee-ITAT-Taxscan.jpg "Commission Earned from Provision of Accommodation Entry shall be Added to Total Income of Assessee: ITAT [Read Order]")
Penalty Can't be Sustained on Fact that Notice Issued doesn't Disclose Specific Charge: ITAT deletes Penalty Imposed u/s 271(1)(c) of Income Tax Act [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) held that the penalty cannot be sustained on the fact that the notice issued doesn’t disclose a specific charge, the penalty imposed under...
![Penalty Cant be Sustained on Fact that Notice Issued doesnt Disclose Specific Charge: ITAT deletes Penalty Imposed u/s 271(1)(c) of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Penalty-Fact-Notice-Issued-Disclose-Specific-Charge-ITAT-Penalty-Imposed-Income-Tax-Act-ITAT.jpg "Penalty Cant be Sustained on Fact that Notice Issued doesnt Disclose Specific Charge: ITAT deletes Penalty Imposed u/s 271(1)(c) of Income Tax Act [Read Order]")
![Depreciation Allowable only on Fixed Assets not used for Commercial Purpose: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Depreciation-Allowable-Fixed-Assets-Commercial-Purpose-ITAT-TAXSCAN.jpg "Depreciation Allowable only on Fixed Assets not used for Commercial Purpose: ITAT [Read Order]")
Penalty proceeding u/s 271A of Income Tax Act can't be initiated on Proper maintenance of Books of Account: ITAT [Read Order]
The Bangalore bench of the Income Tax Appellate Tribunal (ITAT) held that penalty proceeding under Section 271A of the Income Tax Act, 1961 cannot be initiated on proper maintenance of books of...
![Penalty proceeding u/s 271A of Income Tax Act cant be initiated on Proper maintenance of Books of Account: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/No-Penalty-Assessee-Proves-Reasonable-cause-Delay-Filing-Books-Account-Income-Tax-Act-ITAT-TAXSCAN-1.jpg "Penalty proceeding u/s 271A of Income Tax Act cant be initiated on Proper maintenance of Books of Account: ITAT [Read Order]")