Read all Latest Updates on and about Section 139(1) of the Income Tax Act

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Section 139(1) of the...

Non-Furnishing of Form No.67 before Due Date u/s 139(1) not Fatal to Claim Foreign Tax Credit: ITAT [Read Order]

MANU SHARMA

The Jaipur Bench of the Income Tax Appellate Tribunal (ITAT) has held that the failure to furnish Form No. 67 before the due date prescribed under...

2 Sec to 46 Min Delay In Filing ITR : Here's ITAT's Key Observations on Validity of Such ITRs

Delhi HC sets aside Notice u/s 148A(b) of Income Tax Act, citing Bar by Limitation [Read Order]

Employees’ PF & ESI Contribution Disallowed if Paid After Due Date: ITAT [Read Order]

[Breaking] CBDT Extends ITR Due Date for Transfer Pricing Report Filers under Section 92E: Check New...

Failure to File Form No. 10IE on Time Does Not Impact Eligibility for Concessional Tax Rates u/s 115BAC of Income Tax Act: ITAT [Read Order]

The Kolkata Bench of Income Tax Appellate Tribunal ( ITAT ) ruled that the failure to file Form No. 10IE on time does not impact eligibility for concessional tax rates under Section 115BAC of the...

CBDT allows Condonation of Delays in Form 10IB and Form 10IC Fillings for Covid Period Assessment Years [Read Circular]

The Central Board of Direct Taxes (CBDT) has issued a pivotal circular allowing condonation of delays in filing Form 10IC and Form 10ID for the assessment years 2020-21, 2021-22, and 2022-23. ...

CBDT - Condonation - Delays - Form 10IB - Form 10IC Fillings - Covid Period Assessment Years - taxscan

9 Technical Glitches in Income Tax Portal: KSCAA Submits Representation before CBDT [Read Order]

The Karnataka State Chartered Accountants Association ( KSCAA ), has submitted a representation on the ongoing technical issues affecting the Income Tax portal before the Central Board of Direct...

CIT (A) and AO Fails to consider CBDT Guidelines on Cash Deposits during Demonetization Period: ITAT remands Case to AO for Fresh Consideration [Read Order]

The two-member bench of the Income Tax Appellate Tribunal (ITAT) in Bangalore remanded the case to the Assessing Officer (AO) for fresh consideration, highlighting that both the AO and the...

CIT(A)'s Non-Speaking Order denies Assessee Fair Hearing: ITAT directs Reassessment [Read Order]

In a recent case, the Delhi bench of Income Tax Appellate Tribunal ( ITAT ) held that the non- speaking order passed by Commissioner of Income Tax (Appeals) [ CIT(A) ] denied the assessee a fair...

Appeal Before CIT(A) cannot be dismissed on Technical Grounds without Sufficient Reason for Non-Payment of Advance Tax: ITAT [Read Order]

The Bangalore bench of Income Tax Appellate Tribunal ( ITAT ) ruled that an appeal before the Commissioner of Income Tax(Appeals)[CIT(A)] cannot be dismissed solely on technical grounds for...

Non Compliance with Section 153(3) of Income Tax Act: Delhi High Court bars Passing of Fresh Assessment Order [Read Order]

In a recent ruling of Delhi High Court the writ petition filed was allowed owing to lack of compliance with provisions of Section 153(3) of Income tax Act and barred the fresh assessment order passed...