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![Reassessment based on Mere Change of Opinion is Invalid: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Reassessment-ITAT-TAXSCAN.jpeg "Reassessment based on Mere Change of Opinion is Invalid: ITAT [Read Order]")
Reassessment based on Mere Change of Opinion is Invalid: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Pune Bench held that reassessment on mere change of opinion is invalid. The appeal has been preferred by...
![Relief to HSBC Software Development (India) Pvt Ltd: ITAT grants deduction u/s 10B on registration with STPI as 100% EOU [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/HSBC-ITAT-STPI-EOU-TAXSCAN.jpg "Relief to HSBC Software Development (India) Pvt Ltd: ITAT grants deduction u/s 10B on registration with STPI as 100% EOU [Read Order]")
![CIT(A) is expected to decide Appeal with reasons determining the points u/s 250(6) of the Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/CITA-appeal-Income-Tax-Act-ITAT-Taxscan.jpg "CIT(A) is expected to decide Appeal with reasons determining the points u/s 250(6) of the Income Tax Act: ITAT [Read Order]")
![ITAT allows Deduction u/s 35(1)(ii) on Account of Donation [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/02/ITAT-account-of-donation-Taxscan.jpg "ITAT allows Deduction u/s 35(1)(ii) on Account of Donation [Read Order]")
![Question, Whether Taxes are due to be paid on any Income, shall be considered during Assessment, Not on granting Registration: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/01/taxes-income-Assessment-granting-Registration-ITAT-Taxscan.jpg "Question, Whether Taxes are due to be paid on any Income, shall be considered during Assessment, Not on granting Registration: ITAT [Read Order]")
![Payment towards Import of Software Amounts to ‘ Royalty ’, TDS applicable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/03/TDS-Taxscan.jpg "Payment towards Import of Software Amounts to ‘ Royalty ’, TDS applicable: ITAT [Read Order]")
![Payment made for Acquiring Mining Rights is Capital Expenditure, No Deduction: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/01/Capital-Expenditure-Taxscan.jpg "Payment made for Acquiring Mining Rights is Capital Expenditure, No Deduction: ITAT [Read Order]")
Income from ‘Capitation Fee’ cannot claim exemption u/s 11 & 12 of the Income Tax Act: ITAT Bangalore [Read Order]
The Income Tax Appellate Tribunal, in a recent ruling held that the amount received by a society as capitation fee cannot be considered as “voluntary” in nature and therefore, exemption under sections...
![Income from ‘Capitation Fee’ cannot claim exemption u/s 11 & 12 of the Income Tax Act: ITAT Bangalore [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/07/Capitation-fees.jpg "Income from ‘Capitation Fee’ cannot claim exemption u/s 11 & 12 of the Income Tax Act: ITAT Bangalore [Read Order]")