![SOR Arrangement not comes in ambit of Work Contract u/s 194C, No TDS: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Retail-stores-SOR-Arrangement-Work-Contract-TDS-ITAT-taxscan.jpg "SOR Arrangement not comes in ambit of Work Contract u/s 194C, No TDS: ITAT [Read Order]")
SOR Arrangement not comes in ambit of 'Work Contract' u/s 194C, No TDS: ITAT [Read Order]
Income Tax Appellate Tribunal (ITAT) Mumbai Bench ruled that Sales or Return (SOS) agreements did not fall within the ambit of Section 194C of the...
![No Suggestion by Tax Auditor to disallow EPF u/s 143(1): ITAT directs to delete Additions [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/No-suggestion-by-Tax-Auditor-to-disallow-EPF-ITAT-directs-to-Delete-Additions-TAXSCAN.jpg "No Suggestion by Tax Auditor to disallow EPF u/s 143(1): ITAT directs to delete Additions [Read Order]")
![ITAT allows Capital Gain Exemption on Purchase of New Residential Property upto date of filing of belated Income Tax Return [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/ITAT-Capital-Gain-Exemption-New-Residential-Property-Income-Tax-Return-TAXSCAN.jpg "ITAT allows Capital Gain Exemption on Purchase of New Residential Property upto date of filing of belated Income Tax Return [Read Order]")
![Deduction allowable towards the delayed payment of the Employee’s contribution on PF and ESI before filing the ROI: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Deduction-delayed-payment-Payment-Employees-contribution-on-PF-and-ESI-Pf-ESI-ROI-ITAT-taxscan.jpg "Deduction allowable towards the delayed payment of the Employee’s contribution on PF and ESI before filing the ROI: ITAT [Read Order]")
![ITAT cannot hear appeal against order passed u/s119(2)(b): ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/ITAT-appeal-order-ITAT-taxscan.jpg "ITAT cannot hear appeal against order passed u/s119(2)(b): ITAT [Read Order]")
TPO failed to provide details of Comparables obtained u/s 133(6), restores the issue for providing Information: ITAT grants relief to HSBC
TPO failed to provide details of comparables obtained u/s 133(6), restores the issue for providing information, as a relief to HSBC Professional Services. The Mumbai Bench of Income Tax Appellate...
No Incriminating Material Unearthed during Search: ITAT confirms Deletion of Addition made u/s 153A [Read Order]
The Income Tax Appellate Tribunal (ITAT), Mumbai bench has held that no incriminating material was unearthed during search and confirms deletion of addition made u/s 153A. The assessee, Padmshree...
![No Incriminating Material Unearthed during Search: ITAT confirms Deletion of Addition made u/s 153A [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/No-Incriminating-material-ITAT-taxscan.jpeg "No Incriminating Material Unearthed during Search: ITAT confirms Deletion of Addition made u/s 153A [Read Order]")
Failure in Payment of Advance Tax towards Unexpected Income doesn't attract Interest u/s 243C(1): ITAT [Read Order]
The Mumbai bench of the Income Tax Appellant Tribunal (ITAT) has held that failure in payment of advance tax towards unexpected income doesn’t attract interest under section 234C(1) of the Income Tax...
![Failure in Payment of Advance Tax towards Unexpected Income doesnt attract Interest u/s 243C(1): ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/payment-advance-tax-ITAT-taxscan.jpg "Failure in Payment of Advance Tax towards Unexpected Income doesnt attract Interest u/s 243C(1): ITAT [Read Order]")
Unsecured Loans taken through Banking Channels from Directors / Shareholders: ITAT upholds Deletion of Addition u/s 68 [Read Order]
The Income Tax Appellate Tribunal (ITAT), Mumbai has held that unsecured loans are taken through banking channels from Directors / Shareholders and upholds deletion of addition under section 68 of...
![Unsecured Loans taken through Banking Channels from Directors / Shareholders: ITAT upholds Deletion of Addition u/s 68 [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Unsecured-Loans-Banking-Shareholders-ITAT-taxscan.jpg "Unsecured Loans taken through Banking Channels from Directors / Shareholders: ITAT upholds Deletion of Addition u/s 68 [Read Order]")
![Expenses incurred for Licence of Software, revenue in nature: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Expenses-licence-of-software-ITAT-taxscan.jpg "Expenses incurred for Licence of Software, revenue in nature: ITAT [Read Order]")
Denial of TDS Credit on ground of Mismatch in Form 26AS and 16A 'Insensitive' and Violative of CBDT Charter: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Mumbai bench has held that the denial of the TDS on ground of mismatch in Form 26AS and 16A is clear violation of the charters issued by the Central Board of...
![Denial of TDS Credit on ground of Mismatch in Form 26AS and 16A Insensitive and Violative of CBDT Charter: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/TDS-Form-26AS-and-16A-CBDT-Charter-ITAT-taxscan.jpg "Denial of TDS Credit on ground of Mismatch in Form 26AS and 16A Insensitive and Violative of CBDT Charter: ITAT [Read Order]")
Notional Valuation cannot be made a Basis for Addition: ITAT deletes Addition of Closing Construction WIP [Read Order]
The Income Tax Appellate Tribunal (ITAT), Mumbai Bench has held that notional valuation cannot be made a basis for addition and deletes addition of closing construction work-in-progress (WIP). The...
![Notional Valuation cannot be made a Basis for Addition: ITAT deletes Addition of Closing Construction WIP [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Notional-Valuation-ITAT-Construction-WIP-taxscan.jpg "Notional Valuation cannot be made a Basis for Addition: ITAT deletes Addition of Closing Construction WIP [Read Order]")