![Income Tax AO Can Grant Relief u/s 220(6) Even Below 20% Tax Deposit: Madras HC Remands Matter [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/06/Income-Tax-Assessing-Officer-Madras-High-Court-TAXSCAN.jpg "Income Tax AO Can Grant Relief u/s 220(6) Even Below 20% Tax Deposit: Madras HC Remands Matter [Read Order]")
Income Tax AO Can Grant Relief u/s 220(6) Even Below 20% Tax Deposit: Madras HC Remands Matter [Read Order]
The Madras High Court has clarified that an Assessing Officer ( AO ) is empowered to grant relief under Section 220(6) of the Income Tax Act, 1961,...
![Relief to Skyline Builders: ITAT Allows Deduction u/s 80IB(10), Holds Firm as Builder/Developer, Not Works Contractor [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/06/Relief-to-Skyline-Builders-ITAT-Allows-Deduction-us-80IB10-BuilderDeveloper-Works-Contractor-taxscan.jpg "Relief to Skyline Builders: ITAT Allows Deduction u/s 80IB(10), Holds Firm as Builder/Developer, Not Works Contractor [Read Order]")
![Calcutta HCÂ upholds ITAT Order Confirming Deletion of Addition made on Unexplained Cash Deposits during Demonetization Period [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Income-Tax-Unexplained-cash-deposit-Demonetization-Unexplained-income-during-demonetization-taxscan.jpg "Calcutta HCÂ upholds ITAT Order Confirming Deletion of Addition made on Unexplained Cash Deposits during Demonetization Period [Read Order]")
![ITAT Sets Aside S.263 Order Disallowing Goodwill Depreciation for AY 2016-17, Ruling IND AS 103 Not Applicable [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Income-Tax-Income-Tax-Department-Old-Assessments-Amendment-Banning-Goodwill-Depreciation-Gujarat-HC-taxscan.jpg "ITAT Sets Aside S.263 Order Disallowing Goodwill Depreciation for AY 2016-17, Ruling IND AS 103 Not Applicable [Read Order]")
Charges Received by Amazon Web Services for Cloud Computing not Taxable as ‘Equipment Royalty’ under India-US DTAA: Delhi HC [Read Order]
The Delhi High Court held that payments received by Amazon Web Services Inc. (AWS) from Indian customers for cloud computing services are not taxable as "equipment royalty" under Article 12(3) of the...
Non Compliance to Income Tax Notices Due to working in Saudi Arabia: ITAT Remands Rs.1.90 Cr Matter for Fresh Adjudication [Read Order]
The Lucknow Bench of the Income Tax Appellate Tribunal (ITAT) has remanded a case involving an addition of Rs. 1,90,90,465 back to the Assessing Officer (AO) for fresh adjudication, citing the...
![Non Compliance to Income Tax Notices Due to working in Saudi Arabia: ITAT Remands Rs.1.90 Cr Matter for Fresh Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Income-Tax-Notices-ITAT-TAXSCAN.jpg "Non Compliance to Income Tax Notices Due to working in Saudi Arabia: ITAT Remands Rs.1.90 Cr Matter for Fresh Adjudication [Read Order]")
Unexplained Credits Must Be Taxed in the Hands of Ultimate Beneficiaries, Not Conduit Companies: Delhi HC [Read Order]
The Delhi High Court held that unexplained credits routed through conduit companies cannot be taxed in their hands, but must be assessed in the hands of the actual beneficiaries. Justices Vibhu...
ITAT Orders Fresh Appeal Hearing for Assessee, Cites Denial of Proper Opportunity by CIT(A) [Read Order]
In a recent order, the Income Tax Appellate Tribunal (ITAT), Patna Bench, has allowed a fresh appeal hearing for an assessee after observing that the Commissioner of Income Tax (Appeals) ,CIT(A)...
![ITAT Orders Fresh Appeal Hearing for Assessee, Cites Denial of Proper Opportunity by CIT(A) [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/itat-appeal-hearing-Taxscan.jpg "ITAT Orders Fresh Appeal Hearing for Assessee, Cites Denial of Proper Opportunity by CIT(A) [Read Order]")
ITAT Deletes Rs.96.62 Lakh Penalty, Rules Section 271(1)(c) Not Applicable on Estimated Additions [Read ORder]
The Income Tax Appellate Tribunal (ITAT) Delhi Bench has deleted a penalty of Rs.96.62 lakh imposed on Delhi-based fabric trader Pawan Kumar Gupta, holding that concealment penalties under Section...
![ITAT Deletes Rs.96.62 Lakh Penalty, Rules Section 271(1)(c) Not Applicable on Estimated Additions [Read ORder]](https://www.taxscan.in/wp-content/uploads/2025/05/AO-incorrectly-already-disallowed-Penalty-ITAT-Penalty-prevent-Double-Addition-taxscan.jpg "ITAT Deletes Rs.96.62 Lakh Penalty, Rules Section 271(1)(c) Not Applicable on Estimated Additions [Read ORder]")
ITAT Overturns CIT(A) Order: Notices Wrongly Sent via Email Despite Assessee's Explicit Opt-Out [Read Order]
The Income Tax Appellate Tribunal (ITAT), Raipur Bench, has set aside an ex-parte appellate order passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, for the...
![ITAT Overturns CIT(A) Order: Notices Wrongly Sent via Email Despite Assessees Explicit Opt-Out [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/CITA-Order.jpg "ITAT Overturns CIT(A) Order: Notices Wrongly Sent via Email Despite Assessees Explicit Opt-Out [Read Order]")
Non claim of Carry Forward Loss in Next AY Not Valid Reason to Reject DTVSV Application: Delhi HC [Read Order]
The High Court of Delhi ruled that non-claim of carry forward loss in the next assessment year (AY)is not a valid reason to reject an application under the Direct Tax Vivad Se Vishwas Scheme, 2024...
![Non claim of Carry Forward Loss in Next AY Not Valid Reason to Reject DTVSV Application: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Vivad-Se-Vishwas-Scheme-site-img-1.jpg "Non claim of Carry Forward Loss in Next AY Not Valid Reason to Reject DTVSV Application: Delhi HC [Read Order]")