This yearly digest analyzes all the ITAT stories published in the year 2023 at taxscan.in Assessee’s Delinquency and Lethargy in Pursuing Matter Before the Tax Authorities Attracts Cost: ITAT AnilkumarChampalal Jain vs ITO CITATION:  2023

This yearly digest analyzes all the ITAT stories published in the year 2023 at taxscan.in Auditor Inadvertently Shown Wrong Disallowance Sum u/s 43B of Income Tax Act in Audit Report uploaded on Income Tax Portal:

This weekly round-up analytically summarises the key stories related to the Income Tax Appellate Tribunal (ITAT) reported at Taxscan.in during the previous week from March 26 to April 02, 2023. Waiver of Loan is Not

This weekly round-up analytically summarizes the key stories of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) reported at taxscan.in, from January 20, 2024 to January 26, 2024. Classification of Goods under

For the sake of convenience, pre-substituted sections and sections substituted Vide Finance Act, 2021 are tabulated as under: Pre-Substituted SectionsNewly amended/substituted sections by Finance Act, 2021Income escaping assessment. 147. If the Assessing Officer has reason to

Disallowance of Contingent Liability shall not be Entertained as it does not form part of P&L Account: ITAT Knowledge Infrastructure Systems Pvt vs DCIT CITATION: 2023 TAXSCAN (ITAT) 1938 The Delhi bench of the Income

The division bench of the Bombay High Court comprising of Justice S C Dharmadhikari and Justice G.S Patel, in a path-breaking judgment, held that sub-licensing of technology is a ‘transfer of right to use’ which

This yearly digest analyzes all the ITAT stories published in the year 2023 at taxscan.in                M/s. UMW Sher (L) Ltd. vs Assessing Officer CITATION: 2023 TAXSCAN (ITAT) 469 The Delhi bench of the Income Tax

This weekly round-up analytically summarizes the key stories related to the Income Tax Appellate Tribunal (ITAT) reported at Taxscan.in during the previous week from November 26 to December 2,2022 N.C. Rajagopal & Co. vs Deputy

The stories on the Income Tax Appellate Tribunal (ITAT) that were published at Taxscan.in from January 27, 2024 to February 2, 2024 are analytically summarized in this Round-Up. Failure to make a note in file

The stories on the Income Tax Appellate Tribunal (ITAT) that were published at Taxscan from December 1, 2023 to December 8, are summarized in this Round-Up. Depreciation u/s 32(1) (ii) can’t be allowed when No

The Income Tax Return ( ITR ) forms for the Financial Year 2023-24 has undergone significant revisions, affecting taxpayers across various categories. These changes require attention and understanding. This article provides a detailed analysis of

This weekly round-up analytically summarises the key stories related to the Income Tax Appellate Tribunal (ITAT) reported at Taxscan.in during the previous week from May 6th to 13th, 2023. Proceeds from Licence of BOT Projects

This annual digest analyzes all the ITAT stories published in 2023 at taxscan.in Claim of Credit of TCS by Individual License holder can’t be allowed when it has already been allowed to Partnership Firm: ITAT

This weekly summary analyses the major Income Tax Appellate Tribunal (ITAT) stories that were covered by Taxscan.in the week before, from April 23rd to April 29th, 2023. Ex-Gratia Payment Received on Voluntary Retirement Not Taxable