![No Deduction of TDS u/s 194 C of Income Tax Act for land leveling Expenses: ITAT deletes Income Tax addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/No-Deduction-TDS-Income-Tax-Act-land-leveling-Expenses-ITAT-Income-Tax-taxscan.webp "No Deduction of TDS u/s 194 C of Income Tax Act for land leveling Expenses: ITAT deletes Income Tax addition [Read Order]")
No Deduction of TDS u/s 194 C of Income Tax Act for land leveling Expenses: ITAT deletes Income Tax addition [Read Order]
The Ahmedabad bench of the Income Tax Appellate Tribunal ( ITAT ) has decided to delete the Income Tax addition, as it found that no deduction of Tax...
![ITAT Annual Digest [Part 68]](https://www.taxscan.in/wp-content/uploads/2024/01/Income-Tax-ITAT-ITAT-news-2023-Tax-tribunal-updates-Taxscan-ITAT-analysis-Tax-tribunal-decisions-2023-TAXSCAN.jpg "ITAT Annual Digest [Part 68]")
![ITAT Annual Digest [Part 57]](https://www.taxscan.in/wp-content/uploads/2024/01/ITAT-Annual-Digest-Tax-tribunal-updates-Key-tax-judgments-2023-Income-tax-updates-taxscan.jpg "ITAT Annual Digest [Part 57]")
![ITAT Annual Digest [Part - 37]](https://www.taxscan.in/wp-content/uploads/2024/01/ITAT-Annual-Digest-ITAT-decisions-Tax-tribunal-updates-Key-tax-judgments-2023-ITAT-Cases-ITAT-taxscan.jpg "ITAT Annual Digest [Part - 37]")
![ITAT Annual Digest [Part-34]](https://www.taxscan.in/wp-content/uploads/2024/01/ITAT-Annual-Digest-Tax-tribunal-updates-ITAT-decisions-Key-tax-judgments-2023-ITAT-Cases-ITAT-TAXSCAN.jpg "ITAT Annual Digest [Part-34]")
Failure to provide details for Commissioning of Assets on different dates to compute Depreciation: ITAT dismisses Appeal [Read Order]
The Income Tax Appellate Tribunal (ITAT), Ahmedabad bench, while dismissing the appeal filed by the assessee, observed that the assessee failed to provide details for the commissioning of assets on...
![Failure to provide details for Commissioning of Assets on different dates to compute Depreciation: ITAT dismisses Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Commissioning-of-Assets-compute-Depreciation-ITAT-Appeal-taxscan.jpg "Failure to provide details for Commissioning of Assets on different dates to compute Depreciation: ITAT dismisses Appeal [Read Order]")
Assessment Order passed u/s 144C(3) r.w.s. 144C(4) of Income Tax Act beyond 1 Month on Failure to file Objection within Period as per Section 144C is Invalid: ITAT [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal (ITAT) has held that assessment order passed under Section 144C(3) read with Section 144C(4) of the Income Tax Act 1961 beyond one month on...
![Assessment Order passed u/s 144C(3) r.w.s. 144C(4) of Income Tax Act beyond 1 Month on Failure to file Objection within Period as per Section 144C is Invalid: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Assessment-Order-Income-Tax-Act-Failure-to-file-Objection-ITAT-taxscan.jpg "Assessment Order passed u/s 144C(3) r.w.s. 144C(4) of Income Tax Act beyond 1 Month on Failure to file Objection within Period as per Section 144C is Invalid: ITAT [Read Order]")
Relief to Amazon Textiles: ITAT allows Suo motto Disallowance as Disallowance should not Exceed Exempt Income [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal (ITAT) has granted relief to Amazon Textiles allowing suo motto disallowance as disallowance should not exceed the exempt income. The assessee,...
![Relief to Amazon Textiles: ITAT allows Suo motto Disallowance as Disallowance should not Exceed Exempt Income [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Relief-to-Amazon-Textiles-ITAT-Suo-motto-Disallowance-Disallowance-Exempt-Income-taxscan.jpg "Relief to Amazon Textiles: ITAT allows Suo motto Disallowance as Disallowance should not Exceed Exempt Income [Read Order]")
Cash generated from Sales and duly recorded in Books of Account can't be treated as Unexplained Cash Credit u/s 68 of Income Tax Act: ITAT [Read Order]
The Ahmedabad bench of the Income Tax Appellate Tribunal (ITAT) held that the cash generated from sales and duly recorded in the books of account cannot be treated as unexplained cash credit under...
![Cash generated from Sales and duly recorded in Books of Account cant be treated as Unexplained Cash Credit u/s 68 of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Cash-generated-Sales-and-duly-Books-of-Account-Unexplained-Cash-Credit-Income-Tax-Act-ITAT-TAXSCAN.jpg "Cash generated from Sales and duly recorded in Books of Account cant be treated as Unexplained Cash Credit u/s 68 of Income Tax Act: ITAT [Read Order]")
Freight Inward charges were part and parcel of Purchase of Goods: ITAT deletes disallowance u/s 40(a)(ia) of Income Tax Act on non deduction of TDS [Read Order]
The Income Tax Appellate Tribunal (ITAT) Ahmedabad bench held that freight inward charges was part and parcel of the purchase of goods. Therefore, the bench deleted the disallowance made under...
![Freight Inward charges were part and parcel of Purchase of Goods: ITAT deletes disallowance u/s 40(a)(ia) of Income Tax Act on non deduction of TDS [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Freight-Inward-charges-part-and-parcel-Purchase-ITAT-disallowance-Income-Tax-Act-non-deduction-TDS-taxscan.jpg "Freight Inward charges were part and parcel of Purchase of Goods: ITAT deletes disallowance u/s 40(a)(ia) of Income Tax Act on non deduction of TDS [Read Order]")
Cash Deposited in Bank Account as a result of Earlier Withdrawal can't be treated as Undisclosed Income: ITAT [Read Order]
The Ahmedabad bench of the Income Tax Appellate Tribunal (ITAT) held that the cash deposited in the bank account as a result of earlier withdrawal cannot be treated as unexplained/undisclosed income....
![Cash Deposited in Bank Account as a result of Earlier Withdrawal cant be treated as Undisclosed Income: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Cash-Deposited-Bank-Account-result-of-Earlier-Withdrawal-Undisclosed-Income-ITAT-TAXSCAN.jpg "Cash Deposited in Bank Account as a result of Earlier Withdrawal cant be treated as Undisclosed Income: ITAT [Read Order]")
Mere reference of Assessee being a Contractor in Agreement does not Detract him from the Position of being a Developer: ITAT allows Benifits u/s 80IA(4) of IT Act [Read Order]
The Ahmedabad bench of the Income Tax Appellate Tribunal (ITAT) held that, merely because in the agreement for development of infrastructure facility, the assessee is referred to as contractor or...
![Mere reference of Assessee being a Contractor in Agreement does not Detract him from the Position of being a Developer: ITAT allows Benifits u/s 80IA(4) of IT Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Mere-reference-assessee-infrastructure-contractor-facility-allows-agreement-allows-detract-position-developer-ITAT-taxscan.jpg "Mere reference of Assessee being a Contractor in Agreement does not Detract him from the Position of being a Developer: ITAT allows Benifits u/s 80IA(4) of IT Act [Read Order]")