![Delhi HC Upholds ITAT Decision on Non-Deductibility of TDS for fees paid to Overseas Associated Enterprise under India-US DTAA [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Delhi-High-Court-TDS-India-US-DTAA-taxscan.jpg "Delhi HC Upholds ITAT Decision on Non-Deductibility of TDS for fees paid to Overseas Associated Enterprise under India-US DTAA [Read Order]")
Delhi HC Upholds ITAT Decision on Non-Deductibility of TDS for fees paid to Overseas Associated Enterprise under India-US DTAA [Read Order]
The Delhi High Court upheld the ruling of the Income Tax Appellate Tribunal ( ITAT ) on the non-deductibility of TDS for fees paid to overseas...
![ITAT Upholds CIT(A)s Deletion of ₹2.25 Crore Disallowance, Finding No Evidence to Doubt Transaction Genuineness [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-ITAT-Ahmedabad-Income-Tax-Appellate-Tribunal-No-Evidence-in-Transaction-Genuineness-case-taxscan.jpg "ITAT Upholds CIT(A)s Deletion of ₹2.25 Crore Disallowance, Finding No Evidence to Doubt Transaction Genuineness [Read Order]")
![Concealment Or Inaccurate Particulars u/s 271(1)(c) of Income Tax Carry Different Meanings, Revenue Fails To Specify: Delhi HC Invalidates Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Income-Tax-Delhi-High-Court-invalidates-income-tax-penalty-Income-tax-penalty-under-Section-271-TAXSCAN.jpg "Concealment Or Inaccurate Particulars u/s 271(1)(c) of Income Tax Carry Different Meanings, Revenue Fails To Specify: Delhi HC Invalidates Penalty [Read Order]")
![ITAT upholds CIT(A)s Rs. 3L Disallowance of Gift, Boni, and Chandla Expenses due to Inadequate Documentation [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-CITA-Disallowance-of-Gift-Boni-Chandla-Expenses-Inadequate-Documentation-taxscan.jpg "ITAT upholds CIT(A)s Rs. 3L Disallowance of Gift, Boni, and Chandla Expenses due to Inadequate Documentation [Read Order]")
![Reassessment Valid Despite Jurisdictional Challenge: Delhi HC Restores ITAT Proceedings [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Delhi-HC-Delhi-High-Court-ITAT-ITAT-Proceedings-Reassessment-urisdictional-Challenge-taxscan.jpg "Reassessment Valid Despite Jurisdictional Challenge: Delhi HC Restores ITAT Proceedings [Read Order]")
ITAT upholds Disallowance of Leave Encashment Provision, Highlighting Actual Payment Requirement u/s 43B(f) of Income Tax Act [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal ( ITAT ) upheld the disallowance of a leave encashment provision,emphasizing the requirement under Section 43B(f) of the Income Tax Act,1961 for...
![ITAT upholds Disallowance of Leave Encashment Provision, Highlighting Actual Payment Requirement u/s 43B(f) of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-Income-Tax-ITAT-Ahmedabad-Income-Tax-Appellate-Tribunal-Disallowance-of-Leave-Encashment-Provision-taxscan.jpg "ITAT upholds Disallowance of Leave Encashment Provision, Highlighting Actual Payment Requirement u/s 43B(f) of Income Tax Act [Read Order]")
ITAT allows Sales Promotion Expenses and Discount Provisions, Citing Minimal Impact on Revenue and Proper Documentation [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal(ITAT) allowed sales promotion expenses and discount provisions citing their minimal impact on the company’s revenue and the proper documentation...
![ITAT allows Sales Promotion Expenses and Discount Provisions, Citing Minimal Impact on Revenue and Proper Documentation [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-Allows-Sales-Promotion-ITAT-Ahmedabad-ITAT-Allows-Sales-Impact-on-Revenue-Impact-on-Proper-Documentation-Minimal-Impact-Minimal-Impact-on-Revenue-taxscan.jpg "ITAT allows Sales Promotion Expenses and Discount Provisions, Citing Minimal Impact on Revenue and Proper Documentation [Read Order]")
ITAT Invalidates TDS Disallowance u/s 40(a)(i) due to Lack of Incriminating Evidence in S.153A Assessment [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal ( ITAT ) invalidated the disallowance of Tax Deducted at Source ( TDS ) under Section 40(a)(i) of the Income Tax Act,1961, ruling that the...
![ITAT Invalidates TDS Disallowance u/s 40(a)(i) due to Lack of Incriminating Evidence in S.153A Assessment [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-Income-Tax-ITAT-Ahmedabad-Income-Tax-Appellate-Tribunal-TDS-Disallowance-taxscan.jpg "ITAT Invalidates TDS Disallowance u/s 40(a)(i) due to Lack of Incriminating Evidence in S.153A Assessment [Read Order]")
Inapplicability of Advance Tax u/s 249(4): ITAT remands Case to CIT(A) for Re-examination [Read Order]
The Chandigarh bench of the Income Tax Appellate Tribunal directed the Commissioner of Income Tax (Appeal) [CIT(A)] to reexamine the grounds on which the assessee is liable to pay the advance tax and...
![Inapplicability of Advance Tax u/s 249(4): ITAT remands Case to CIT(A) for Re-examination [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-ITAT-Chandigarh-Income-Tax-Income-Tax-Appellate-Tribunal-Advance-Tax-under-ITAT-TAXSCAN.jpg "Inapplicability of Advance Tax u/s 249(4): ITAT remands Case to CIT(A) for Re-examination [Read Order]")
‘Makaan in registered deed was not a residential house’: Delhi HC upholds ITAT's Interpretation of 'Residential House' for S. 54F Exemption [Read Order]
In a recent ruling, the Delhi High Court upheld the decision of the Income Tax Appellate Tribunal ( ITAT ) that the reference to a 'makaan’ in the registered deed was not a residential house...
![‘Makaan in registered deed was not a residential house’: Delhi HC upholds ITATs Interpretation of Residential House for S. 54F Exemption [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Delhi-High-Court-ITAT-Income-Tax-Appellate-Tribunal-Income-Tax-Act-Makaan-Tax-cases-TAXSCAN.jpg "‘Makaan in registered deed was not a residential house’: Delhi HC upholds ITATs Interpretation of Residential House for S. 54F Exemption [Read Order]")