![Assessee treated as ‘Assessee in default’ u/s 201(1) of Income Tax Act on ground of Non deposition of TDS in Books of Account : ITAT Directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Assessee-Assessee-in-default-Income-Tax-Act-Non-deposition-of-TDS-TDS-Books-of-Account-TDS-in-Books-of-Account-ITAT-Directs-Re-adjudication-ITAT-Re-adjudication-taxscan.jpg "Assessee treated as ‘Assessee in default’ u/s 201(1) of Income Tax Act on ground of Non deposition of TDS in Books of Account : ITAT Directs Re-adjudication [Read Order]")
Assessee treated as ‘Assessee in default’ u/s 201(1) of Income Tax Act on ground of Non deposition of TDS in Books of Account : ITAT Directs Re-adjudication [Read Order]
The New Delhi bench of the Income Tax Appellate Tribunal ( ITAT) directed the assessing officer to re-adjudicate the assessment order made on the...
![Claim of Deduction u/s 40(a)(ia) of Income Tax Act rejected on ground of Non Deduction of TDS: ITAT Dismisses Appeal of Assessee [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Claim-of-deduction-deduction-Claim-Income-Tax-Act-Non-Deduction-of-TDS-TDS-Deduction-of-TDS-ITAT-Dismisses-Appeal-of-Assessee-ITAT-Assessee-Appeal-of-Assessee-Income-Tax-taxscan.jpg "Claim of Deduction u/s 40(a)(ia) of Income Tax Act rejected on ground of Non Deduction of TDS: ITAT Dismisses Appeal of Assessee [Read Order]")
![Burden of Proof for Tariff Classification of Products lies with Revenue Dept: Rajasthan HC quashes Additional Tax and Interest Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Proof-for-Tariff-Classification-of-Products-Tariff-Classification-Revenue-Dept-Revenue-Additional-Tax-and-Interest-Order-Taxscan.jpg "Burden of Proof for Tariff Classification of Products lies with Revenue Dept: Rajasthan HC quashes Additional Tax and Interest Order [Read Order]")
![Fabrication Charges received from AE for Manufacturing Glass is not FTS under India-Singapore Tax Treaty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Glass-manufacturing-ITAT-Fabrication-Charges-received-from-AE-for-Manufacturing-Glass-TAXSCAN.jpeg "Fabrication Charges received from AE for Manufacturing Glass is not FTS under India-Singapore Tax Treaty: ITAT [Read Order]")
![Money Borrowed for Business Purpose is Allowable as Business Expenditure :ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/ITAT-Money-Borrowed-for-Business-Purpose-Allowable-as-Business-Expenditure-TAXSCAN-3.jpg "Money Borrowed for Business Purpose is Allowable as Business Expenditure :ITAT [Read Order]")
![CBDT Notifies Conditions u/s 10(23FE) for Tax Exemption to Ontario Fund [Read Notification]](https://www.taxscan.in/wp-content/uploads/2023/06/Tax-Exemption-to-Ontario-Fund-TAXSCAN.jpg "CBDT Notifies Conditions u/s 10(23FE) for Tax Exemption to Ontario Fund [Read Notification]")
ITAT deletes Penalty u/s 271A for Estimation-Based Addition and Lack of Reference to Assessee's Books [Read Order]
The Hyderabad Bench of the Income Tax Appellate Tribunal (ITAT) recently deleted the penalty under Section 271 A for estimation-based addition with a lack of reference to the Assessee’s books. ...
![ITAT deletes Penalty u/s 271A for Estimation-Based Addition and Lack of Reference to Assessees Books [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/ITAT-deletes-Penalty-ITAT-Penalty-Estimation-Based-Addition-and-Lack-of-Reference-to-Assessees-Books-Estimation-Based-Addition-Addition-Assessees-Books-Taxscan.jpg "ITAT deletes Penalty u/s 271A for Estimation-Based Addition and Lack of Reference to Assessees Books [Read Order]")
Pizza and Sandwich are ‘Cooked Foods’, not ‘Baked Branded Products’: Rajasthan HC allows Exemption Benefit beyond 5% VAT [Read Order]
The Rajasthan High Court has held that Pizza and Sandwich qualify as ‘Cooked Foods’ for claim of exemption beyond 5% Value Added Tax (VAT) and not ineligible for exemption as ‘Baked Branded...
![Pizza and Sandwich are ‘Cooked Foods’, not ‘Baked Branded Products’: Rajasthan HC allows Exemption Benefit beyond 5% VAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Pizza-sandwich-cooked-foods-pizza-sandwich-tax-baked-branded-products-Rajasthan-HC-VAT-judgment-VAT-on-Pizza-and-sandwich-cooked-food-exemption-benefit-Taxscan.jpg "Pizza and Sandwich are ‘Cooked Foods’, not ‘Baked Branded Products’: Rajasthan HC allows Exemption Benefit beyond 5% VAT [Read Order]")
![ITAT quashes Assessment Notice not issued by Jurisdictional AO [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/ITAT-quashes-assessment-notice-not-issued-by-jurisdictional-AO-ITAT-TAXSCAN.jpg "ITAT quashes Assessment Notice not issued by Jurisdictional AO [Read Order]")
![ITAT deletes Late filing Fee u/s. 234E of IT Act on the Ground of Limitation [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/ITAT-late-filing-fee-IT-Act-limitation-Income-tax-late-fee-income-tax-act-taxscan.jpg "ITAT deletes Late filing Fee u/s. 234E of IT Act on the Ground of Limitation [Read Order]")
The burden of Proof on Seized Goods Not Notified u/s 123(2) of Customs Act lies with Customs Authorities: Gauhati HC dismisses Appeal [Read Order]
The Gauhati High Court (High Court of Assam, Nagaland, Mizoram, and Arunachal Pradesh) has dismissed the appeal observing that the burden of proof on seized goods that are not notified under Section...
![The burden of Proof on Seized Goods Not Notified u/s 123(2) of Customs Act lies with Customs Authorities: Gauhati HC dismisses Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/burden-of-Proof-on-Seized-Goods-Seized-Goods-Customs-Act-Customs-Act-lies-with-Customs-Authorities-Customs-Authorities-Gauhati-High-Court-Taxscan.jpg "The burden of Proof on Seized Goods Not Notified u/s 123(2) of Customs Act lies with Customs Authorities: Gauhati HC dismisses Appeal [Read Order]")