![No Section 194C TDS on Reimbursement of Vehicle Expenses: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/01/Used-Motor-Vehicles-Taxscan.jpg "No Section 194C TDS on Reimbursement of Vehicle Expenses: ITAT [Read Order]")
No Section 194C TDS on Reimbursement of Vehicle Expenses: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT) held that Section 194C of the Income Tax Act, 1961 relating to Tax Deducted at Source (TDS) is not applicable...
![Intention of Assessee while Leasing Out of Property relevant to decide Tax Liability: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/02/GSTR-3B-Tax-Liability-Interest-CBIC-Taxscan.jpg "Intention of Assessee while Leasing Out of Property relevant to decide Tax Liability: ITAT [Read Order]")
![ITAT deletes Education Cess as Tax levied should not exceed 10% of Royalty/FTS as per Indo-France DTAA [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/11/Education-Cess-Taxscan.jpg "ITAT deletes Education Cess as Tax levied should not exceed 10% of Royalty/FTS as per Indo-France DTAA [Read Order]")
![See-through approach u/s 9(1)(i) not available under Article 13(5) of India Belgium Treaty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/04/India-Belgium-Treaty-Taxscan.jpeg "See-through approach u/s 9(1)(i) not available under Article 13(5) of India Belgium Treaty: ITAT [Read Order]")
Calcutta HC allows Deduction to Other Interest Income apart from 10% Net Profit Transferred to a Reserved Fund [Read Judgment]
The Calcutta High Court has allowed a deduction to other interest income apart from 10% net profit transferred to a reserved fund. The High court of Calcutta allowed the appeal filed by the Principal...
![Calcutta HC allows Deduction to Other Interest Income apart from 10% Net Profit Transferred to a Reserved Fund [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/06/Interest-Income-Taxscan.jpg "Calcutta HC allows Deduction to Other Interest Income apart from 10% Net Profit Transferred to a Reserved Fund [Read Judgment]")
Deductions U/Ss. 10A/10B for EOUs should be made while Computing Gross Total Income: Madras HC [Read Judgment]
A two-judge bench of the Madras High Court has held that the deductions under sections 10A and 10B of the Income Tax Act, 1961 should be calculated while the computation of gross total income and not...
![Deductions U/Ss. 10A/10B for EOUs should be made while Computing Gross Total Income: Madras HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/06/Madras-High-Court-Tax-Scan-1.jpg "Deductions U/Ss. 10A/10B for EOUs should be made while Computing Gross Total Income: Madras HC [Read Judgment]")
![Income Tax Assessment can’t be Reopened after Four Years: Gujarat HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2019/06/Tax.jpg "Income Tax Assessment can’t be Reopened after Four Years: Gujarat HC [Read Judgment]")
![TDS Applications to be disposed via E-Mail: CBDT [Read Circular]](https://www.taxscan.in/wp-content/uploads/2020/04/WhatsApp-Image-2020-04-06-at-12.01.53-PM.jpeg "TDS Applications to be disposed via E-Mail: CBDT [Read Circular]")
ITAT quashes CIT(A) Order granting Relief to Assessee since AO was denied of Opportunity to Re-consider Evidence [Read Order]
The Pune bench of the Income Tax Appellate Tribunal (ITAT) has recently ruled that the Commissioner of Income Tax (Appeals) cannot delete an assessment order without granting an opportunity to the...
![ITAT quashes CIT(A) Order granting Relief to Assessee since AO was denied of Opportunity to Re-consider Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/01/stock-in-shares-Dividend-ITAT-Taxscan.jpg "ITAT quashes CIT(A) Order granting Relief to Assessee since AO was denied of Opportunity to Re-consider Evidence [Read Order]")
Expenses incurred on Demise / Birthday Greetings / Congratulating some politicians not allowable as Business Expenditure: ITAT [Read Order]
The Pune bench of the Income Tax Appellate Tribunal (ITAT) has held that the expenses incurred on the demise, birthday greetings and congratulating some politicians are not eligible for a tax...
![Expenses incurred on Demise / Birthday Greetings / Congratulating some politicians not allowable as Business Expenditure: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/03/Business-Expenditure-Taxscan.jpg "Expenses incurred on Demise / Birthday Greetings / Congratulating some politicians not allowable as Business Expenditure: ITAT [Read Order]")