![ITAT Sets Aside Assessment Order on Cash Deposits During Demonetization due to Violation of Natural Justice [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/assessment-order.jpg "ITAT Sets Aside Assessment Order on Cash Deposits During Demonetization due to Violation of Natural Justice [Read Order]")
ITAT Sets Aside Assessment Order on Cash Deposits During Demonetization due to Violation of Natural Justice [Read Order]
The assessee, Keyur Rajeshbhai Agrawal, has appealed against the order passed by the Commissioner of Income Tax (Appeals) [CIT(A)] for the assessment...
![No TDS on Pre-paid Sim Card Sold on Discount charges u/s 40(a)(ia) if Relation between Assessee and Distributor is Principal to Principal: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/TDS-Pre-paid-Sim-Card-Discount-charges-Pre-paid-Sim-Card-Sold-on-Discount-charges-Relation-between-Assessee-and-Distributor-Assessee-Distributor-Principal-to-Principal-ITAT-taxscan.jpg "No TDS on Pre-paid Sim Card Sold on Discount charges u/s 40(a)(ia) if Relation between Assessee and Distributor is Principal to Principal: ITAT [Read Order]")
![Relief to Idea, No TDS on Discount to Distributors on sale of SIM Card and Prepaid Recharge Vouchers: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Relief-to-Idea-Idea-TDS-Discount-to-Distributors-on-sale-of-SIM-Card-and-Prepaid-Recharge-Vouchers-Discount-to-Distributors-Discount-SIM-Card-Prepaid-Recharge-Vouchers-ITAT-.jpg "Relief to Idea, No TDS on Discount to Distributors on sale of SIM Card and Prepaid Recharge Vouchers: ITAT [Read Order]")
![Buying and Selling of SIM Cards and Recharge Coupons does not amount to providing Business Auxiliary Service: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Buying-and-Selling-Buying-Selling-SIM-Cards-Recharge-Coupons-Business-Auxiliary-Service-CESTAT-taxscan.jpg "Buying and Selling of SIM Cards and Recharge Coupons does not amount to providing Business Auxiliary Service: CESTAT [Read Order]")
![Relief to Vodafone Idea: No TDS Liability on Discount to Distributors of Prepaid Sim Cards and Recharge Vouchers, rules ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Vodafone-Idea-TDS-Liability-Discount-Sim-Cards-Recharge-Vouchers-ITAT-Taxscan.jpg "Relief to Vodafone Idea: No TDS Liability on Discount to Distributors of Prepaid Sim Cards and Recharge Vouchers, rules ITAT [Read Order]")
Service Tax on Marketing and Distribution of Cellular Mobile Telephone Services: Madras HC dismisses Plea by BSNL Franchise [Read Order]
The Madras High Court has dismissed a writ petition wherein the petitioner, a franchise of BSNL challenged the levy of service tax on activity of marketing and distribution of Cellular Mobile...
![Service Tax on Marketing and Distribution of Cellular Mobile Telephone Services: Madras HC dismisses Plea by BSNL Franchise [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Service-Tax-Marketing-Distribution-Cellular-Mobile-Telephone-Services-Madras-HC-BSNL-taxscan.jpeg "Service Tax on Marketing and Distribution of Cellular Mobile Telephone Services: Madras HC dismisses Plea by BSNL Franchise [Read Order]")
No TDS on Discounts extended to Pre-paid SIM distributors on Transfer of pre-paid SIM Cards/Talk Time: ITAT [Read Order]
Income Tax Appellate Tribunal (ITAT), Raipur bench consisting ofRavish Sood, Judicial Member and Jamlappa D Battull, Accountant Member held that no TDS on Discounts extended to Pre-paid SIM...
![No TDS on Discounts extended to Pre-paid SIM distributors on Transfer of pre-paid SIM Cards/Talk Time: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/TDS-Discounts-Pre-paid-SIM-pre-paid-SIM-cards-talk-time-ITAT-taxscan.jpeg "No TDS on Discounts extended to Pre-paid SIM distributors on Transfer of pre-paid SIM Cards/Talk Time: ITAT [Read Order]")
Vodafone Idea Limited is not required to Deduct Tax u/s 194H on Prepaid SIM Cards: ITAT [Read Order]
The Calcutta Bench of Income Tax Appellate Tribunal (ITAT) held that Vodafone Idea Limited the assessee shall not be treated as an assessee in default under Section 201(1) of the Income Tax Act, 1961...
![Vodafone Idea Limited is not required to Deduct Tax u/s 194H on Prepaid SIM Cards: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2019/05/Vodafone-Idea-Taxscan.jpg "Vodafone Idea Limited is not required to Deduct Tax u/s 194H on Prepaid SIM Cards: ITAT [Read Order]")
Delay of 586 Days in filing Appeal shows Negligence of Income Tax Department: Calcutta HC [Read Order]
The High Court of Calcutta held that the delay of 586 days in filing an appeal by the Department without explanation would amount to condoning the utter failure or negligence on the part of the Income...
![Delay of 586 Days in filing Appeal shows Negligence of Income Tax Department: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/05/Calcutta-High-Court-Calcutta-HC-Income-Tax-Appeal-Taxscan.jpg "Delay of 586 Days in filing Appeal shows Negligence of Income Tax Department: Calcutta HC [Read Order]")
