The Chandigarh bench of the Income Tax Appellate Tribunal ( ITAT ) has ruled that, transport aggregator Ola ( ANI Technologies Private Limited ) is not liable to deduct withholding TDS on payments to drivers. The ITAT

The Income Tax Appellate Tribunal (ITAT), Delhi Bench, has recently, in an appeal filed before it, on finding that no notice was send to the Assessee, and that ex- parte decision was arrived at, in

The Income Tax Appellate Tribunal ( ITAT ), Amritsar Bench, has recently, in an appeal filed before it, held that addition of sundry debtors/advance to growers cannot be made under section 68 of Income Tax

The Pune Bench of Income Tax Appellate Tribunal ( ITAT ) has held that penalty u/s 271 alone will not stand after deletion 54F disallowance. The appellant, Mihir Madhavrao Suryawanshi file his return which claimed

The Income Tax Appellate Tribunal (ITAT), Delhi Bench that TDS on advertisement charges should be deducted under section 194C at the 2% and not 194J at the rate of 10%. The assessee, Perfect Probuild P.

In the major relief to Bennett Coleman, the Mumbai Bench of Income Tax Appellate Tribunal (ITAT) deletes Arm's Length Pricing (ALP) adjustment made in respect of the alleged guarantee issued in favor of its Special

The Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) has held that the consultancy charges paid by Kuiper Compagnons to overseas entities are taxable as Fee for Technical Service (FTS). Kuiper Compagnons

The Income Tax Appellate Tribunal (ITAT), Chandigarh Bench held that the Tax authorities can not evade responsibility to ensure only correct and due taxes are collected and no taxpayer to be burdened with unfair additions.

The Cuttack Bench of Income Tax Appellate Tribunal has held that penalty u/s 271 alone will not exist after deletion of addition on Income. During the course of assessment proceedings against the appellant, the PrajatantraPrachar

The Delhi bench of Income Tax Appellate Tribunal (ITAT) has recently upheld the addition made by the assessing officer upon the income received on arbitration settlement. Assessee TGE Gas Engineering was incorporated in Germany and

The Income Tax Appellate Tribunal (ITAT), Chennai Bench, has recently, in an appeal filed before it, held that the provision for capital gain exemption u/s 54F is the beneficial provision, and hence that substantial compliance

The Mumbai bench of Income Tax Appellate Tribunal (ITAT) has recently held that income tax addition could not be made due to misreporting by insurance companies. Assessee Kamal Binani filed the return on 20.11.2012 declaring

The Bangalore bench of Income Tax Appellate Authority (ITAT) has recently while confirming the addition made by the assessing officer observed that the assessee did not produce any proof of payment of brokerage on sale

The Banglore Bench of Income Tax Appellate Tribunal (ITAT) held that the limitation period for penalty order does not apply to penalty proceedings under sections 271D and 271E of the Income Tax Act. The Assessee

The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has ruled that the receipts from the sale of scraps shall be treated as part of gains derived from industrial undertaking for the purposes of