![Delhi HC quashes Criminal Charges u/s 132 of Income Tax Act without any Material on Record for Prima Facie Satisfaction [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Income-Tax-Return-Income-Tax-Charges-Delhi-High-Court-Criminal-Charges-Income-Tax-Act-Material-Prima-Facie-Satisfaction-taxscan.jpeg "Delhi HC quashes Criminal Charges u/s 132 of Income Tax Act without any Material on Record for Prima Facie Satisfaction [Read Order]")
Delhi HC quashes Criminal Charges u/s 132 of Income Tax Act without any Material on Record for Prima Facie Satisfaction [Read Order]
The single bench of Delhi High Court has quashed Criminal Charges u/s 132 of Income Tax Act without any material on record for prima facie...
![Assessee failed to Deduct TDS u/s 194A: ITAT upholds Disallowance u/s 40(a)(ia) of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Assessee-deduct-tax-ITAT-Disallowance-Income-Tax-Act-Taxscan.jpeg "Assessee failed to Deduct TDS u/s 194A: ITAT upholds Disallowance u/s 40(a)(ia) of Income Tax Act [Read Order]")
![Vodafone Idea has no Obligation to pay TDS on Auto Roaming Charges Paid to Other Telecom Operators: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Vodafone-Idea-TDS-Auto-Roaming-Charges-Telecom-Operators-ITAT-taxscan.jpeg "Vodafone Idea has no Obligation to pay TDS on Auto Roaming Charges Paid to Other Telecom Operators: ITAT [Read Order]")
![No Addition u/s 153C can be made in Absence of any Incriminating Material for a Completed Assessment: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Addition-ncriminating-Material-Assessment-ITAT-taxscan.jpeg "No Addition u/s 153C can be made in Absence of any Incriminating Material for a Completed Assessment: ITAT [Read Order]")
![ITAT confirms Order of AO where Assessee failed to produce Supporting Evidence on Claim of Unsecured Loans [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/ITAT-order-AO-assessee-produce-supporting-evidence-claim-unsecured-loans-Taxscan.jpeg "ITAT confirms Order of AO where Assessee failed to produce Supporting Evidence on Claim of Unsecured Loans [Read Order]")
Bank Interest not Claimed as Deduction in P & L Account and Showing as Pre-Operative Expenses, No Disallowance u/s 43B: ITAT [Read Order]
The Kolkata Bench of Income Tax Appellate Tribunal has held that no disallowance u/s 43B, since bank interest not claimed as deduction in profit and loss account and showing as pre-operative...
![Bank Interest not Claimed as Deduction in P & L Account and Showing as Pre-Operative Expenses, No Disallowance u/s 43B: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Bank-Interest-Deduction-P-L-Account-Pre-Operative-Expenses-Disallowance-ITAT-taxscan.jpg "Bank Interest not Claimed as Deduction in P & L Account and Showing as Pre-Operative Expenses, No Disallowance u/s 43B: ITAT [Read Order]")
Section 148A(c) casts Duty on AO, to consider Reply of Assessee in response to Notice before making an order u/s 148A(d) of Act: Delhi HC [Read Order]
The Delhi High Court consisting of Justice Manmohan and Justice Manmeet Pritam Singh Arora held that Section 148A(c) casts duty on AO, by using the expression ‘shall’ to consider the reply of the...
![Section 148A(c) casts Duty on AO, to consider Reply of Assessee in response to Notice before making an order u/s 148A(d) of Act: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Section-148Ac-AO-assessee-notice-Act-Delhi-HC-Taxscan.jpeg "Section 148A(c) casts Duty on AO, to consider Reply of Assessee in response to Notice before making an order u/s 148A(d) of Act: Delhi HC [Read Order]")
Statement recorded u/s 133A has No Evidentiary Value if made by a person who has no connection with Assessee's Business: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi bench presided by Challa Nagendra Prasad, Judicial Member held that statement recorded u/s 133A has no evidentiary value if made by a person who has no...
![Statement recorded u/s 133A has No Evidentiary Value if made by a person who has no connection with Assessees Business: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Statement-evidentiary-value-assessees-business-ITAT-taxscan.jpeg "Statement recorded u/s 133A has No Evidentiary Value if made by a person who has no connection with Assessees Business: ITAT [Read Order]")
![CBDT amends Faceless Penalty Scheme, 2021, Omits Regional Faceless Penalty Centers [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/CBDT-amends-Faceless-Penalty-Scheme-2021-Omits-Regional-Faceless-Penalty-Centers-taxscan.jpg "CBDT amends Faceless Penalty Scheme, 2021, Omits Regional Faceless Penalty Centers [Read Order]")
Failure to keep Invoice for Agricultural Sale Proceed for Small Amount cannot attract Income Tax Penalty: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has deleted a penalty order by observing that the assessee cannot be penalized for the failure of keeping an invoice of a small amount of...
![Failure to keep Invoice for Agricultural Sale Proceed for Small Amount cannot attract Income Tax Penalty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Invoice-Agricultural-Sale-Income-Tax-Penalty-ITAT-taxscan.jpeg "Failure to keep Invoice for Agricultural Sale Proceed for Small Amount cannot attract Income Tax Penalty: ITAT [Read Order]")
Income Tax leviable on Transfer of Marketing/Distribution Rights for Veterinary Products by Joint Venture: ITAT [Read Order]
The Ahmedabad bench of the Income Tax Appellate Tribunal (ITAT) comprising Ms. Suchitra Kamble, (Judicial Member) and Shri Waseem Ahmed (Accountant Member) has observed that the consideration...
![Income Tax leviable on Transfer of Marketing/Distribution Rights for Veterinary Products by Joint Venture: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Income-Tax-Transfer-of-Marketing-Distribution-Rights-Veterinary-Products-Joint-Venture-ITAT-taxscan.jpeg "Income Tax leviable on Transfer of Marketing/Distribution Rights for Veterinary Products by Joint Venture: ITAT [Read Order]")
Reimbursement of Medical expenses incurred by Employees cannot be disallowed by invoking Section 40A(9) of the Income Tax Act: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Ahmedabad bench has held that the reimbursement of medical expenses incurred by the employees cannot be disallowed by invoking Section 40A(9) of the Income...
![Reimbursement of Medical expenses incurred by Employees cannot be disallowed by invoking Section 40A(9) of the Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Reimbursement-Medical-expenses-employee-Income-Tax-Act-ITAT-taxscan.jpeg "Reimbursement of Medical expenses incurred by Employees cannot be disallowed by invoking Section 40A(9) of the Income Tax Act: ITAT [Read Order]")