![Benefits received from Developer for Hardships caused on Redevelopment not subject to Income Tax: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/09/Income-Tax-ITAT-Taxscan.jpg "Benefits received from Developer for Hardships caused on Redevelopment not subject to Income Tax: ITAT [Read Order]")
Benefits received from Developer for Hardships caused on Redevelopment not subject to Income Tax: ITAT [Read Order]
The Indore bench of the Income Tax Appellate Tribunal (ITAT) has held that the amount of benefits received from the developer due to the hardships...
![Tata Teleservices not required to deduct TDS for Sale of Recharge Coupons and Starter Kits to Channel Partners: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/09/Tata-Teleservices-TDS-sale-of-recharge-voucher-coupons-ITAT-Taxscan.jpg "Tata Teleservices not required to deduct TDS for Sale of Recharge Coupons and Starter Kits to Channel Partners: ITAT [Read Order]")
![Bank Guarantee Commission not subject to TDS: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/09/Bank-Guarantee-Commission-TDS-ITAT-Taxscan.jpg "Bank Guarantee Commission not subject to TDS: ITAT [Read Order]")
![Denial of Opportunity of Cross-examination of Parties allegedly received ‘on-money’ from Sale of Land amounts to Violation of Natural Justice Principles: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/09/sale-of-land-Natural-Justice-Principles-ITAT-Taxscan.jpeg "Denial of Opportunity of Cross-examination of Parties allegedly received ‘on-money’ from Sale of Land amounts to Violation of Natural Justice Principles: ITAT [Read Order]")
![Assessing Officer to apply his mind on the Information received from Investigating Wing: ITAT deletes Additions made for alleged Bogus Purchase Bill [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/08/Assessing-Officer-ITAT-Bogus-Purchase-Bill-Taxscan.jpg "Assessing Officer to apply his mind on the Information received from Investigating Wing: ITAT deletes Additions made for alleged Bogus Purchase Bill [Read Order]")
Madras HC upholds Reassessment Notice on Alternate Remedy ground, directs AO to consider all objections while passing Reassessment order [Read Judgment]
The Madras High Court upheld the Reassessment Notice on the ground of alternate remedy and directed the Assessing Officer to consider all objections while passing the Reassessment order. Mrs.Hema...
![Madras HC upholds Reassessment Notice on Alternate Remedy ground, directs AO to consider all objections while passing Reassessment order [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2021/08/Madras-HC-Reassessment-Notice-AO-Taxscan.jpeg "Madras HC upholds Reassessment Notice on Alternate Remedy ground, directs AO to consider all objections while passing Reassessment order [Read Judgment]")
Assessing Officer can’t adjust Income Tax Refund due to Taxpayer against outstanding Demand in excess to Limit of 20%: Delhi HC [Read Order]
The Delhi High Court held that the Assessing Officer cannot adjust Refund Due to Taxpayer against outstanding Demand in excess to the limit of 20%. Mr.Bhuwan Dhoopar, the counsel for the...
Assessing Officer can’t withhold Income Tax Refund though Statute mandates without assigning any reason: Calcutta High Court [Read Judgment]
The Calcutta High Court held that the Assessing Officer cannot withhold Income Tax Refund though the statute mandates without assigning any reason. The assessee, Mcnally Bharat Engineering Company...
![Assessing Officer can’t withhold Income Tax Refund though Statute mandates without assigning any reason: Calcutta High Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2021/08/Assessing-Officer-Income-Tax-Refund-Calcutta-High-Court-Taxscan.jpg "Assessing Officer can’t withhold Income Tax Refund though Statute mandates without assigning any reason: Calcutta High Court [Read Judgment]")
Assessing Officer not empowered to refer matter to DVO without rejecting Books of Accounts: ITAT [Read Order]
The Jabalpur Bench of Income Tax Appellate Tribunal (ITAT) held that the Assessing Officer is not empowered to refer matters to Departmental Valuation Officer (DVO) without rejecting books of...
![Assessing Officer not empowered to refer matter to DVO without rejecting Books of Accounts: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/07/AO-DVO-books-of-accounts-ITAT-Taxscan.jpg "Assessing Officer not empowered to refer matter to DVO without rejecting Books of Accounts: ITAT [Read Order]")
Relief to ESPN: Assessing Officer not empowered to carry out Assessment based on mere Change of Opinion on Same set of facts and Materials, says Delhi HC [Read Order]
The Delhi High Court ruled that the Assessing Officer (AO) is not empowered to carry out Assessment based on mere change of opinion on the same set of facts and materials. The petitioner, M/s ESS...
![Relief to ESPN: Assessing Officer not empowered to carry out Assessment based on mere Change of Opinion on Same set of facts and Materials, says Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/07/ESPN-AO-Assessment-Delhi-High-Court-Taxscan.jpg "Relief to ESPN: Assessing Officer not empowered to carry out Assessment based on mere Change of Opinion on Same set of facts and Materials, says Delhi HC [Read Order]")
Assessing Officer empowered to Reopen concluded Assessment if information disclosed originally was found to be bogus: Gujarat HC [Read Judgment]
The Gujarat High Court held that the Assessing Officer (AO) is empowered to reopen concluded assessment if information disclosed originally found to be bogus. The petitioner company, Zaveri and...
![Assessing Officer empowered to Reopen concluded Assessment if information disclosed originally was found to be bogus: Gujarat HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2021/07/Gujarat-High-Court-AO-Assessment-Taxscan.jpg "Assessing Officer empowered to Reopen concluded Assessment if information disclosed originally was found to be bogus: Gujarat HC [Read Judgment]")
![Madras HC allows Section 10B Exemption on Export of Software and IT-enabled Service [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2021/06/Madras-HC-section-10B-exemption-export-of-software-IT-enabled-service-Taxscan.jpg "Madras HC allows Section 10B Exemption on Export of Software and IT-enabled Service [Read Judgment]")