![Notice not served on Assessee due to Change of Address: ITAT deletes Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Notice-Assessee-Change-of-Address-ITAT-deletes-Penalty-Taxscan.jpg "Notice not served on Assessee due to Change of Address: ITAT deletes Penalty [Read Order]")
Notice not served on Assessee due to Change of Address: ITAT deletes Penalty [Read Order]
The Income Tax Appellate Tribunal (ITAT), Jaipur bench has quashed a penalty order on the ground that the notice proposing the same was not served on...
![Assessee couldn’t submit Evidence for Payment of Brokerage for Sale of Property: ITAT allows 1% of Sale Consideration [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Assessee-Payment-Brokerage-Sale-of-Property-ITAT-Sale-Consideration-Taxscan.jpeg "Assessee couldn’t submit Evidence for Payment of Brokerage for Sale of Property: ITAT allows 1% of Sale Consideration [Read Order]")
![Relief to TATA AIG General Insurance: No TDS on Payments to Foreign Insurers, rules ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/TATA-AIG-General-Insurance-TDS-Payments-Foreign-Insurers-taxscan.jpg "Relief to TATA AIG General Insurance: No TDS on Payments to Foreign Insurers, rules ITAT [Read Order]")
![Delay in Completing Assessment after 4 Years of Search: Bombay HC allows Compensation to Assessee [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Delay-Completing-Assessment-Bombay-HC-Compensation-Assessee-Taxscan.jpeg "Delay in Completing Assessment after 4 Years of Search: Bombay HC allows Compensation to Assessee [Read Order]")
![Assessee can’t be Penalized for Income Tax Practitioner’s Failure: ITAT condones Delay of 678 Days [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Assessee-Penalized-Income-Tax-Practitioners-Failure-ITAT-condones-Delay-Taxscan.jpeg "Assessee can’t be Penalized for Income Tax Practitioner’s Failure: ITAT condones Delay of 678 Days [Read Order]")
ITAT quashes S. 153C Proceedings since Documents relied on was neither belong to Assessee nor were ‘Incriminating’ [Read Order]
The Ahmedabad bench of the Income Tax Appellate Tribunal (ITAT) has deleted an assessment order passed under section 153C of the Income Tax Act, 1961 by holding that the document relied on by the...
![ITAT quashes S. 153C Proceedings since Documents relied on was neither belong to Assessee nor were ‘Incriminating’ [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/ITAT-Assessee-taxscan.jpg "ITAT quashes S. 153C Proceedings since Documents relied on was neither belong to Assessee nor were ‘Incriminating’ [Read Order]")
Assessee cannot be Prejudiced by the Inaction of the Assessing Officer: Delhi HC directs the Revenue to Grant Immunity under Section 270AA [Read Order]
The High Court of Delhi has held that assessee cannot be prejudiced by the inaction of the Assessing Officer and directs the revenue to grant immunity under Section 270AA. The petitioner, Ultimate...
![Assessee cannot be Prejudiced by the Inaction of the Assessing Officer: Delhi HC directs the Revenue to Grant Immunity under Section 270AA [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Assessee-Assessing-Officer-Delhi-HC-Revenue-Grant-Immunity-Section-270AA-Taxscan.jpeg "Assessee cannot be Prejudiced by the Inaction of the Assessing Officer: Delhi HC directs the Revenue to Grant Immunity under Section 270AA [Read Order]")
No TDS since Routine Business Support Services can’t be treated as 'Fee for Technical Services': ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi bench has held that routine business support services are not taxable as fees for technical services (FTS) since they do not make any technology or...
![No TDS since Routine Business Support Services can’t be treated as Fee for Technical Services: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/TDS-Business-Services-Fee-Technical-Services-ITAT-taxscan.jpg "No TDS since Routine Business Support Services can’t be treated as Fee for Technical Services: ITAT [Read Order]")
Capital Gain Exemption allowable on Bonafide Expenses Incurred for making New House Habitable prior to Possession: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Ahmedabad has held that the capital gain exemption under section 54 of the Income Tax Act, 1961 can be allowed on bonafide expenses incurred incurred for...
![Capital Gain Exemption allowable on Bonafide Expenses Incurred for making New House Habitable prior to Possession: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/CapitalGain-Bonafide-Expenses-ITAT-Taxscan.jpg "Capital Gain Exemption allowable on Bonafide Expenses Incurred for making New House Habitable prior to Possession: ITAT [Read Order]")
Determination of DTA Sale Entitlement, ‘Deemed Export’ by the Assessee has to be Included: CESTAT [Read Order]
The Chennai bench of Customs, Excise & Service Tax Appellate Tribunal has held that determination of Domestic Tariff Area (DTA) sale entitlement, ‘deemed export’ by the assessee has to be...
![Determination of DTA Sale Entitlement, ‘Deemed Export’ by the Assessee has to be Included: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Determination-DTA-Sale-Entitlement-Deemed-Export-Assessee-CESTAT-Taxscan.jpg "Determination of DTA Sale Entitlement, ‘Deemed Export’ by the Assessee has to be Included: CESTAT [Read Order]")
Higher Rate of Depreciation available to Vehicles let out on Hire Only If Assessee furnish Details: ITAT [Read Order]
The Ahmedabad bench of the ITAT has held that the assessee can avail higher rate of depreciation available to vehicles let out on hire subject to submission of details. The assessee, M/s Jaihind...
![Higher Rate of Depreciation available to Vehicles let out on Hire Only If Assessee furnish Details: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Depreciation-Vehicles-Assessee-ITAT-taxscan.jpg "Higher Rate of Depreciation available to Vehicles let out on Hire Only If Assessee furnish Details: ITAT [Read Order]")
Payments to Medical Labs & Technicians as per Agreement for Screening of Sickle Cell Anemia in Tribal District under Govt Programme subject to TDS: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Ahmedabad bench has held that the provisions of TDS under section 194J and 194C of the Income Tax Act, 1961 applicable to the payments made to medical labs...
![Payments to Medical Labs & Technicians as per Agreement for Screening of Sickle Cell Anemia in Tribal District under Govt Programme subject to TDS: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Payments-Medical-Labs-Technicians-Sickle-Cell-Anemia-Tribal-District-Govt-Programme-TDS-ITAT-taxscan.jpg "Payments to Medical Labs & Technicians as per Agreement for Screening of Sickle Cell Anemia in Tribal District under Govt Programme subject to TDS: ITAT [Read Order]")