ITAT Weekly Round-Up
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 October 29 to November 4, 2022 Nisha Vrateen Vaish A-101 vs
Deciphering Neurofinance: Why we’re not very good at analyzing financial markets and unable to make rational investment decisons
Despite the surge of automated processes, human involvement still dominates the realm of investing. From a biological perspective, we are rational beings, yet our actions deviate from the normative economic theory. Fama's efficient market hypothesis,
ITAT Weekly Round-Up
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 13th to 20th, 2023. Unsecured FCCDs issued to Holding Companies
One Third of the Black Money held by Indians in Swiss banks fallen; Santosh Kumar Gangwar in Rajya Sabha
While there is no official estimation regarding black money of Indians stacked in Swiss banks, recent media reports have quoted Zurich based Swiss National Bank as saying that money held by Indians in Swiss banks
ITAT Annual Digest [Part 51]
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
ITAT Weekly Round-Up
This weekly summary analyses the major Income Tax Appellate Tribunal (ITAT) stories that have been published at Taxscan.in. during the previous week from June 10 to June 17, 2023. Maintenance Income from Building Let out
ITAT Annual Digest [Part 64]
This annual digest analyzes all the ITAT stories published in 2023 at taxscan.in Dismissal of Registration u/s 12AB of Income Tax Act due to Absence of Assessee to Determine Genuineness of Activities carried out by
New Regime of Income Tax Search and Seizure Assessments- Glaring Implications
Officer has in his possession books of accounts or other documents or evidence which reveals that the income chargeable to tax, represented in the form of asset Introduction:- The Hon’ble Union Finance Minister Nirmala Sitharaman
ITAT Weekly Round-Up
This Round-Up analytically summarises the key stories related to the Income Tax Appellate Tribunal (ITAT) reported at Taxscan.in during  August 19 to August 25, 2023. Books of Accounts Prepared u/s 115JB r.w.s 211(2) of Companies
ITAT Weekly Round Up
This Round-Up analytically summarizes the key stories related to the Income Tax Appellate Tribunal (ITAT) reported at Taxscan. from October 7 to October 14, 2023 Receipts from providing Satellite Telecommunication Services  to Indian customers are
ITAT Annual Digest 2023 [Part-14]
This yearly digest analyzes all the ITAT stories published in the year 2023 at taxscan.in Waiver of Loan is Not Business Income, Not Taxable u/s 28(i) of IncomeTax Act: ITAT The Jt. Commissioner of Income
[Taxscan 360] Environmental Taxation: Paving the Way to Sustainability
The inception of green taxes can be traced back to the early 20th century when certain nations pioneered tax policies to incentivize the adoption of cleaner and more sustainable technologies. However, it wasn't until the
ITAT Weekly Round-Up
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
Complete Case Digest of Maharashtra AAR (Part 1)
Goods and Services Tax Authority for Advance Ruling (GST AAR)  is  a quasi-judicial body established in India under the GST Act of 2017. The GST AAR is in charge of issuing binding rulings on the
ITAT Annual Digest [Part 50]
This yearly digest summarizes all the ITAT stories published at taxscan.in in 2023 Penalty Against Agriculturist for Accepting Loan Through Banking Channel u/s 269SS of IT Act, 1961: ITAT Vijayaben G. Zalavadia vs JCIT CITATION: