![ITAT upholds disallowance of ‘commission on sales’ for failure to demonstrate actual role played by Commission Agents in procuring sales [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/ITAT-disallowance-commission-on-sales-failure-actual-role-played-by-commission-agents-commission-agents-sales-taxscan.jpg "ITAT upholds disallowance of ‘commission on sales’ for failure to demonstrate actual role played by Commission Agents in procuring sales [Read Order]")
ITAT upholds disallowance of ‘commission on sales’ for failure to demonstrate actual role played by Commission Agents in procuring sales [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi bench upheld the disallowance of commission on sales due to the failure to demonstrate the actual...
![Denial of Request for Hearing Via Video Conferencing: Delhi HC sets aside Assessment order under Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Denial-of-Request-Video-Conferencing-Delhi-HC-Assessment-order-Income-Tax-Act-taxscan.jpg "Denial of Request for Hearing Via Video Conferencing: Delhi HC sets aside Assessment order under Income Tax Act [Read Order]")
![Credit Entries in Saving Account Cannot be treated as Unexplained Cash Credit u/s 68 of Income Tax Act: ITAT quashes Reassessment Proceedings initiated based on Conjectures and Surmises [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Credit-Entries-in-Saving-Account-Unexplained-Cash-Credit-Income-Tax-Act-ITAT-Reassessment-Proceedings-Conjectures-and-Surmises-TAXSCAN.jpg "Credit Entries in Saving Account Cannot be treated as Unexplained Cash Credit u/s 68 of Income Tax Act: ITAT quashes Reassessment Proceedings initiated based on Conjectures and Surmises [Read Order]")
![ITAT deletes Addition made towards Gift of cash amount deposited in ICICI Bank received from in laws [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/ITAT-deletes-Addition-made-towards-Gift-of-cash-amount-deposited-ICICI-Bank-taxscan.jpg "ITAT deletes Addition made towards Gift of cash amount deposited in ICICI Bank received from in laws [Read Order]")
![Profit from Twin land transactions Taxable under Business Income, not Capital Income: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Profit-Twin-land-transactions-Taxable-Business-Income-not-Capital-Income-ITAT-TAXSCAN-1.jpg "Profit from Twin land transactions Taxable under Business Income, not Capital Income: ITAT [Read Order]")
Information Technology & Administrative Service provided to affiliate in India does not Constitute FTS as per Indo Singapore DTAA: Delhi HC upholds ITAT's Order [Read Order]
The Delhi High Court has held that information technology & administrative service provided to an affiliate in India does not construct Fees for Technical Services” (FTS) as Per the Indo...
![Information Technology & Administrative Service provided to affiliate in India does not Constitute FTS as per Indo Singapore DTAA: Delhi HC upholds ITATs Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Information-Technology-Administrative-Service-affiliate-in-India-Constitute-FTS-Indo-Singapore-DTAA-Delhi-HC-ITATs-Order-TAXSCAN.jpg "Information Technology & Administrative Service provided to affiliate in India does not Constitute FTS as per Indo Singapore DTAA: Delhi HC upholds ITATs Order [Read Order]")
AO Mistakenly Added previous year's Balance into Account while computing total receipt: Kerala HC sets aside Assessment Order [ Read Order]
The Kerala High Court set aside the assessment order wherein the Assessing Officer (AO) mistakenly added the previous year's balance into account while computing the total receipt. It was necessary...
![AO Mistakenly Added previous years Balance into Account while computing total receipt: Kerala HC sets aside Assessment Order [ Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/AO-Mistakenly-Added-previous-years-Balance-total-receipt-Kerala-HC-Assessment-Order-taxscan.jpg "AO Mistakenly Added previous years Balance into Account while computing total receipt: Kerala HC sets aside Assessment Order [ Read Order]")
Provision of Section 269SS and 269T of Income Tax Act imposes Statutory Liability and can't be stated as a Mere Technical Violation: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) held that the provision of Section 269SS and 269T of the Income Tax Act, 1961 imposed statutory liability and cannot be stated as a mere...
![Provision of Section 269SS and 269T of Income Tax Act imposes Statutory Liability and cant be stated as a Mere Technical Violation: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Provision-Income-Tax-Act-Statutory-Liability-stated-Mere-Technical-Violation-ITAT-TAXSCAN.jpg "Provision of Section 269SS and 269T of Income Tax Act imposes Statutory Liability and cant be stated as a Mere Technical Violation: ITAT [Read Order]")
Exclusion of Period taken for Handing Over Seized Material to Assessing Officer u/s 153B Clause (xi) of Income Tax Act Applicable Only after 01.04.2021: Madras HC [Read Order]
The Madras High Court has held that the exclusion of the period taken for handing over seized material to assessing officer under section 153B clause (xi) of the Income Tax Act, 1961 applicable only...
![Exclusion of Period taken for Handing Over Seized Material to Assessing Officer u/s 153B Clause (xi) of Income Tax Act Applicable Only after 01.04.2021: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Exclusion-of-Period-taken-for-Handing-Over-Seized-Material-to-Assessing-Officer-Income-Tax-Act-Applicable-Madras-HC-TAXSCAN-.jpg "Exclusion of Period taken for Handing Over Seized Material to Assessing Officer u/s 153B Clause (xi) of Income Tax Act Applicable Only after 01.04.2021: Madras HC [Read Order]")
Failure of Assessee to provide Evidence/Convincing reply about Goods received: ITAT made disallowance of 5% on account of Profit element [Read Order]
The Kolkata bench of the Income Tax Appellate Tribunal (ITAT) made a disallowance of 5% on account of the profit element due to the failure of the assessee to provide evidence/convincing reply about...
![Failure of Assessee to provide Evidence/Convincing reply about Goods received: ITAT made disallowance of 5% on account of Profit element [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Failure-of-Assessee-Evidence-Convincing-reply-Goods-received-ITAT-made-disallowance-account-of-Profit-element-TAXSCAN.jpg "Failure of Assessee to provide Evidence/Convincing reply about Goods received: ITAT made disallowance of 5% on account of Profit element [Read Order]")
Amendment to section 36(1)(va) of Income Tax Act will not be applicable to Assessment Year 2017-18: ITAT allows deduction in respect of employees' contribution to PF [Read Order]
"The Income Tax Appellate Tribunal (ITAT), Mumbai bench, held that the amendment to section 36(1)(va) of the Income Tax Act, 1961, would not be applicable to assessment year 2017-2018. Therefore, the...
![Amendment to section 36(1)(va) of Income Tax Act will not be applicable to Assessment Year 2017-18: ITAT allows deduction in respect of employees contribution to PF [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Amendment-Income-Tax-Act-Income-Tax-Assessment-Year-Assessment-ITAT-taxscan.jpg "Amendment to section 36(1)(va) of Income Tax Act will not be applicable to Assessment Year 2017-18: ITAT allows deduction in respect of employees contribution to PF [Read Order]")
![Payment of Money to Retiring Partner is Capital Expenditure : ITAT Reverses CIT(A) Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Payment-of-Money-Payment-Money-Retiring-Partner-Capital-Expenditure-Expenditure-CITA-Order-ITAT-taxscan-1.jpg "Payment of Money to Retiring Partner is Capital Expenditure : ITAT Reverses CIT(A) Order [Read Order]")