![Income Tax Refund Claim: Delhi HC Directs to Consider Revised Return Filed by Assessee [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Income-Tax-Refund-Claim-Delhi-High-Court-Revised-Return-Assessee-taxscan-1.jpg "Income Tax Refund Claim: Delhi HC Directs to Consider Revised Return Filed by Assessee [Read Order]")
Income Tax Refund Claim: Delhi HC Directs to Consider Revised Return Filed by Assessee [Read Order]
The Delhi High Court directed the Central Board of Direct Taxes (CBDT) to decide on three alternatives for an Income tax refund after considering the...
![Rectification in Revised Return allowable Despite Late Filing of Original Return: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Rectification-in-Revised-Return-Revised-Return-allowable-Despite-Late-Filing-of-Original-Return-Revised-Return-Despite-Late-Filing-of-Original-Return-Original-Return-Late-Filing-ITAT-Taxscan.jpg "Rectification in Revised Return allowable Despite Late Filing of Original Return: ITAT [Read Order]")
![ITAT allows Foreign Tax Credit Claim by Form 67 filed with Revised Return instead of Original Return of Income [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/ITAT-allows-Foreign-Tax-Credit-Claim-Form-67-filed-with-Revised-Return-Original-Return-of-Income-Foreign-Tax-Credit-Form-67-filed-with-Revised-Return-Return-of-Income-Income-taxscan.jpg "ITAT allows Foreign Tax Credit Claim by Form 67 filed with Revised Return instead of Original Return of Income [Read Order]")
![NFAC cannot Deny Deductions Claimed in Appeal for want of Revised Return: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/NFAC-Deductions-Claim-Appeal-Revised-Return-ITAT-Income-Tax-Tax-taxscan.jpg "NFAC cannot Deny Deductions Claimed in Appeal for want of Revised Return: ITAT [Read Order]")
![Filing of Revised Return and Payment of Tax After Receiving Re-Assessment Notice shows “No Willful Attempt to Escape Income”: ITAT deletes Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Revised-Return-Filing-Payment-Tax-Re-Assessment-Notice-Re-Assessment-Notice-Escape-Income-ITAT-Penalty-taxscan.jpg "Filing of Revised Return and Payment of Tax After Receiving Re-Assessment Notice shows “No Willful Attempt to Escape Income”: ITAT deletes Penalty [Read Order]")
Non-Disbursal of GST Transitional Credit despite Court Order due to Glitches on Portal: Delhi HC Warns Dept Imposing Cost and Interest [Read Order]
Amidst many complaints regarding the issues with the Income Tax and GST Portals, the Delhi High Court Division Bench of Justice Vibhu Bakhru and Justice Purushaindra Kumar Kaurav warned the...
![Non-Disbursal of GST Transitional Credit despite Court Order due to Glitches on Portal: Delhi HC Warns Dept Imposing Cost and Interest [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/GST-Transitional-Credit-Court-Order-Gst-Gst-Portal-Glitches-on-Portal-Delhihighcourt-Dept-Imposing-Cost-and-Interest-taxscan.jpg "Non-Disbursal of GST Transitional Credit despite Court Order due to Glitches on Portal: Delhi HC Warns Dept Imposing Cost and Interest [Read Order]")
Revised Income Tax Return filed not amount to Non-Filing of Return, Deny of Lower Tax Rate u/s 115BAA is not valid: ITAT [Read Order]
The Bangalore Bench of the Income Tax Appellate Tribunal (ITAT) has held that the revised return filed not amounts to the non-filing of the return and deny of a lower tax rate under section 115BAA of...
![Revised Income Tax Return filed not amount to Non-Filing of Return, Deny of Lower Tax Rate u/s 115BAA is not valid: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Revised-return-tax-rate-ITAT-taxscan.jpg "Revised Income Tax Return filed not amount to Non-Filing of Return, Deny of Lower Tax Rate u/s 115BAA is not valid: ITAT [Read Order]")
Relief to Microsoft: ITAT Partly allows Appeal relating to TDS Credit Claim worth Rs. 392 Cr [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi bench has partly allowed an appeal of the Microsoft Regional Sales Pte. Ltd relating to a TDS Credit Claim worth Rs. 392 Crores. The assessee is a...
![Relief to Microsoft: ITAT Partly allows Appeal relating to TDS Credit Claim worth Rs. 392 Cr [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Microsoft-ITAT-Appeal-TDS-Credit-taxscan.jpeg "Relief to Microsoft: ITAT Partly allows Appeal relating to TDS Credit Claim worth Rs. 392 Cr [Read Order]")
ITAT directs AO to adjudicate issue of additional Depreciation not claimed either in Original Return or in Revised Return [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi Bench directed the Assessing Officer to adjudicate the issue of additional depreciation not claimed either in original return or in revised return. ...
![ITAT directs AO to adjudicate issue of additional Depreciation not claimed either in Original Return or in Revised Return [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/03/ITAT-AO-additional-depreciation-original-return-revised-return-taxscan.jpeg "ITAT directs AO to adjudicate issue of additional Depreciation not claimed either in Original Return or in Revised Return [Read Order]")
Revised Return can be Filed Belatedly by the Companies Incorporated under Schemes of Arrangement and Amalgamation: Supreme Court [Read Judgment]
In a significant ruling, the Supreme Court of India held that the companies incorporated under Schemes of Arrangement and Amalgamation can file revised return after the due date because delay occurred...
![Revised Return can be Filed Belatedly by the Companies Incorporated under Schemes of Arrangement and Amalgamation: Supreme Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/08/Supreme-Court-of-India-Taxscan-min.jpg "Revised Return can be Filed Belatedly by the Companies Incorporated under Schemes of Arrangement and Amalgamation: Supreme Court [Read Judgment]")
When Validly Revised Return filed pursuant to notice u/s 153A, is accepted, Defects found in Original Return cannot be considered for Imposing Penalty: ITAT [Read Order]
The New Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) in M/s OSE Infrastructure Ltd. Versus ACIT, held that when a revised return is accepted as per issue of notice under section 153A and...
![When Validly Revised Return filed pursuant to notice u/s 153A, is accepted, Defects found in Original Return cannot be considered for Imposing Penalty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/10/Revised-Return-Taxscan.jpg "When Validly Revised Return filed pursuant to notice u/s 153A, is accepted, Defects found in Original Return cannot be considered for Imposing Penalty: ITAT [Read Order]")
![Revised Return can be Filed after Receiving Income Tax Notice: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/06/Revised-Return-Taxscan.jpg "Revised Return can be Filed after Receiving Income Tax Notice: ITAT [Read Order]")