![Rejection of Maintenance Claim u/s 40(a)(ia) of Income Tax Act without Proper Verification: ITAT quashes Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/maintanance.jpg "Rejection of Maintenance Claim u/s 40(a)(ia) of Income Tax Act without Proper Verification: ITAT quashes Order [Read Order]")
Rejection of Maintenance Claim u/s 40(a)(ia) of Income Tax Act without Proper Verification: ITAT quashes Order [Read Order]
The New Delhi bench of Income Tax Appellate Tribunal(ITAT) held that the claim of maintenance for building under Section 40(a)(ia) of Income Tax Act,...
![Reverse Charge Mechanism not applicable on Service Tax for Banking & other Financial Services: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Reverse-Charge-Mechanism-not-applicable-on-Service-Tax-for-Banking-Financial-Services-CESTAT-TAXSCAN.jpg "Reverse Charge Mechanism not applicable on Service Tax for Banking & other Financial Services: CESTAT [Read Order]")
![ITAT Orders Reassessment after Assessee Inadvertently Files ITR in Wrong Form [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/tax-return.jpg "ITAT Orders Reassessment after Assessee Inadvertently Files ITR in Wrong Form [Read Order]")
![Non-Consideration of Valuation and Jantri Value for Determining Nature of Sold Land: ITAT remands matter to CIT(A) [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/sold-land-1.jpg "Non-Consideration of Valuation and Jantri Value for Determining Nature of Sold Land: ITAT remands matter to CIT(A) [Read Order]")
![Notice issued by AO After 4 years of Reassessment u/s 148 under : ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Notice-issued-by-AO-After-4-years-of-Reassessment-TAXSCAN.jpg "Notice issued by AO After 4 years of Reassessment u/s 148 under : ITAT [Read Order]")
Deduction u/s 80IC of IT Act shall not be denied if Assessee forms New Firm in same Name at same Premises: ITAT [Read Order]
The Delhi bench of Income Tax Appellate Tribunal (ITAT) has recently held that deduction under Section 80IC of Income Tax Act 1961 should not be denied if assessee form a new firm in the same...
![Deduction u/s 80IC of IT Act shall not be denied if Assessee forms New Firm in same Name at same Premises: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Income-Tax-Act-Deduction-Assessee-New-Firm-Premises-ITAT-Assessee-forms-New-Firm-same-Name-at-same-Premises-taxscan.jpg "Deduction u/s 80IC of IT Act shall not be denied if Assessee forms New Firm in same Name at same Premises: ITAT [Read Order]")
No Penalty u/s 271(1)(c) can be Imposed, Without Assistance of Assessee in Prosecuting the Levy of Penalty Proceedings: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Pune Bench, has recently, in an appeal filed before it, held that no penalty under Section 271(1)(c) can be imposed, without the assistance of the assessee...
![No Penalty u/s 271(1)(c) can be Imposed, Without Assistance of Assessee in Prosecuting the Levy of Penalty Proceedings: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/No-Penalty-Imposed-Assistance-of-Assessee-Assessee-Penalty-Proceedings-Proceedings-ITAT-Income-Tax-Taxscan.jpg "No Penalty u/s 271(1)(c) can be Imposed, Without Assistance of Assessee in Prosecuting the Levy of Penalty Proceedings: ITAT [Read Order]")
Failure of Assessee to Substantiate Enhanced Cost of Acquisition with Cogent Evidence: ITAT upholds Disallowance of Excess Cost [Read Order]
The Income Tax Appellate Tribunal (ITAT), Pune Bench, has recently, in an appeal filed before it, on the assessee’s failure to substantiate enhanced cost of acquisition with cogent evidence, upheld...
![Failure of Assessee to Substantiate Enhanced Cost of Acquisition with Cogent Evidence: ITAT upholds Disallowance of Excess Cost [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Failure-of-Assessee-Cost-of-Acquisition-Cost-of-Acquisition-with-Cogent-Evidence-ITAT-ITAT-upholds-Disallowance-of-Excess-Cost-Excess-Cost-taxscan.jpg "Failure of Assessee to Substantiate Enhanced Cost of Acquisition with Cogent Evidence: ITAT upholds Disallowance of Excess Cost [Read Order]")
ITAT quashes Ex Parte order passed due to Mistake of Service of Notice to Email of Assesses's Counsel [Read Order]
The Income Tax Appellate Tribunal (ITAT) has recently quashed an ex parte order passed due to mistake of services of notice to email of assessee’s counsel. Assesee Natthi Singh filed the...
![ITAT quashes Ex Parte order passed due to Mistake of Service of Notice to Email of Assessess Counsel [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/ITAT-quashes-Ex-Parte-order-passed-due-to-Mistake-of-Service-of-Notice-ITAT-quashes-Ex-Parte-order-ITAT-Ex-Parte-order-Service-Notice-Assessess-Counsel-Taxscan.jpg "ITAT quashes Ex Parte order passed due to Mistake of Service of Notice to Email of Assessess Counsel [Read Order]")
Failure of Assessee to Comply with Provisions of Section 269T: ITAT upholds Penalty u/s 271E [Read Order]
The Income Tax Appellate Tribunal (ITAT), Raipur Bench, has recently, in an appeal filed before it, on finding about the failure of the assessee to comply with the provisions of section 269T, upheld...
![Failure of Assessee to Comply with Provisions of Section 269T: ITAT upholds Penalty u/s 271E [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Failure-of-Assessee-to-Comply-with-Provisions-of-Section-269T-ITAT-upholds-Penalty-us-271E-TAXSCAN.jpg "Failure of Assessee to Comply with Provisions of Section 269T: ITAT upholds Penalty u/s 271E [Read Order]")
![Denial of TDS Credit on Mistake or Misconception of Assessee is Impermissible: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Denial-of-TDS-Credit-TDS-Credit-Mistake-Misconception-TDS-Credit-on-Mistake-or-Misconception-Assessee-Impermissible-ITAT-Income-Tax-taxscan.jpg "Denial of TDS Credit on Mistake or Misconception of Assessee is Impermissible: ITAT [Read Order]")