![Notice u/s 148 issued based on Incomplete Information without any Verification: ITAT quashes Assessment Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Notice-on-Incomplete-Information-Verification-ITAT-Assessment-Order-TAXSCAN.jpg "Notice u/s 148 issued based on Incomplete Information without any Verification: ITAT quashes Assessment Order [Read Order]")
Notice u/s 148 issued based on Incomplete Information without any Verification: ITAT quashes Assessment Order [Read Order]
Notice u/s 148 of the Income Tax Act,1961 issued based on incomplete information without any verification, the Delhi Bench of the Income Tax...
![Receiver of Sum in Cash Liable u/s 269ST of Income Tax Act: ITAT Quashes Proceedings against Investor for Investment made in Cash [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Receiver-Income-Tax-Act-ITAT-Proceedings-Investor-Investment-made-Cash-TAXSCAN-1.jpg "Receiver of Sum in Cash Liable u/s 269ST of Income Tax Act: ITAT Quashes Proceedings against Investor for Investment made in Cash [Read Order]")
![Income from JDA is Business Income: ITAT confirms Income Tax Assessment Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Income-JDA-Business-Income-ITAT-Income-Tax-Assessment-Order-TAXSCAN.jpeg "Income from JDA is Business Income: ITAT confirms Income Tax Assessment Order [Read Order]")
![Reopening of Income Tax Assessment cannot be made on mere Change of Opinion: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Reopening-Income-Tax-ITAT-TAXSCAN-3.jpg "Reopening of Income Tax Assessment cannot be made on mere Change of Opinion: ITAT [Read Order]")
![TDS Default cannot be alleged on Employee for Non-Remittance by Employer, Interest u/s 234 cannot be Levied: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/TDS-Employee-Non-Remittance-Employer-ITAT-TAXSCAN.jpeg "TDS Default cannot be alleged on Employee for Non-Remittance by Employer, Interest u/s 234 cannot be Levied: ITAT [Read Order]")
![Penalty u/s 271 (1) (c)cannot be imposed for Unsustainable Claims: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Penalty-imposed-unsustainable-claims-ITAT-TAXSCAN.jpeg "Penalty u/s 271 (1) (c)cannot be imposed for Unsustainable Claims: ITAT [Read Order]")
Replacement of Spare Parts includes in regular repairs and maintenance shall be treated as Revenue Expenditure: ITAT [Read Order]
The Bangalore Bench of the Income Tax Appellate Tribunal (ITAT) has held that replacement of spare parts includes in regular repairs and maintenance shall be treated as revenue...
![Replacement of Spare Parts includes in regular repairs and maintenance shall be treated as Revenue Expenditure: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Replacement-spare-parts-regular-repairs-maintenance-shall-expenditure-ITAT-TAXSCAN.jpg "Replacement of Spare Parts includes in regular repairs and maintenance shall be treated as Revenue Expenditure: ITAT [Read Order]")
No Fresh Addition can be made for Assessment already Completed after Proper Enquiry on absence of Incriminating Material: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Jaipur Bench held that no fresh addition can be made for assessment already completed after proper enquiry on absence of incriminating material. The...
![No Fresh Addition can be made for Assessment already Completed after Proper Enquiry on absence of Incriminating Material: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/addition-assessment-proper-enquiry-incriminating-material-ITAT-TAXSCAN.jpg "No Fresh Addition can be made for Assessment already Completed after Proper Enquiry on absence of Incriminating Material: ITAT [Read Order]")
Revisional Jurisdiction cannot be invoked to correct each and every type of Mistake/Error committed by AO: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Jaipur bench has held that revisional jurisdiction under Section 263 of the Income Tax Act, 1961 cannot be invoked to correct each and every type of mistake...
![Revisional Jurisdiction cannot be invoked to correct each and every type of Mistake/Error committed by AO: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Section-263-AO-ITAT-taxscan.jpg "Revisional Jurisdiction cannot be invoked to correct each and every type of Mistake/Error committed by AO: ITAT [Read Order]")
No Information available with respect to Subsequent Recovery of Bad Debts: ITAT sustains Disallowances of Bad Debt written off for Rupees Twenty Lakhs
The Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench sustained disallowances of bad debt written off for Rupees Twenty Lakhs as there was No information available with respect to subsequent...
Relief to Dell International: ITAT rules Amount received towards Warranty is Refundable even on Cancellation of Warranty Agreement [Read Order]
The Income Tax Appellate Tribunal (ITAT), Bangalore Bench granted relief to M/s. Dell International Services India Private Limited and held that amount received towards warranty is refundable even on...
![Relief to Dell International: ITAT rules Amount received towards Warranty is Refundable even on Cancellation of Warranty Agreement [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Relief-Dell-International-ITAT-rules-Agreement-TAXSCAN.jpg "Relief to Dell International: ITAT rules Amount received towards Warranty is Refundable even on Cancellation of Warranty Agreement [Read Order]")
Expenditure on Technical Know-How Fees is Revenue Expenditure: ITAT deletes Disallowance made by AO [Read Order]
Expenditure on technical know-how fees is revenue expenditure, Income Tax Appellate Tribunal (ITAT), Delhi bench consisting of Anil Chaturvedi, Accountant Member and N K Choudhary, Judicial Member...
![Expenditure on Technical Know-How Fees is Revenue Expenditure: ITAT deletes Disallowance made by AO [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Technical-know-how-fees-revenue-expenditure-ITAT-disallowance-AO-Taxscan.jpeg "Expenditure on Technical Know-How Fees is Revenue Expenditure: ITAT deletes Disallowance made by AO [Read Order]")