![Children Providing Financial Support to Parents out of Moral Responsibility is Common Practice: ITAT deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Children-Providing-Financial-Parents-Moral-Responsibility-Common-Practice-ITAT-TAXSCAN.jpg "Children Providing Financial Support to Parents out of Moral Responsibility is Common Practice: ITAT deletes Addition [Read Order]")
Children Providing Financial Support to Parents out of Moral Responsibility is Common Practice: ITAT deletes Addition [Read Order]
The Pune Branch of Income Tax Appellate Tribunal (ITAT) deleted the addition made by the Assessing Officer of ₹3,00,000 on the opinion that Children...
![Right to Collect Toll falls within Definition of Commercial Right or ‘Intangible Asset’, Eligible for Depreciation: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Collect-Toll-Definition-Commercial-Right-Intangible-Asset-ITAT-TAXSCAN.jpg "Right to Collect Toll falls within Definition of Commercial Right or ‘Intangible Asset’, Eligible for Depreciation: ITAT [Read Order]")
![Referral Fees to Doctors and Nursing Homes Violative of Professional Ethics, Medical Diagnostics Company cannot Claim Deduction: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Doctors-Nursing-Violative-Ethics-Medical-Diagnostics-Claim-Deduction-ITAT-TAXSCAN.jpg "Referral Fees to Doctors and Nursing Homes Violative of Professional Ethics, Medical Diagnostics Company cannot Claim Deduction: ITAT [Read Order]")
![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]")
![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]
The Pune bench of the Income Tax Appellate Tribunal has held that under section 250(6) of the Income Tax Act, the CIT(A) is expected to decide the appeal with reasons determining the points thereon. ...
![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]
The Income Tax Appellate Tribunal (ITAT), Pune Bench held that the question of whether taxes are due to be paid on any income shall be considered during Assessment, and not on granting Registration. ...
![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]")