![Once TDS is Deducted then liability for Non-Deposit of TDS by Deductor cant be fasten on Deductee: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Once-TDS-is-Deducte-Non-Deposit-of-TDS-by-Deductor-Deductee-ITAT-TAXSCAN.jpg "Once TDS is Deducted then liability for Non-Deposit of TDS by Deductor cant be fasten on Deductee: ITAT [Read Order]")
Once TDS is Deducted then liability for Non-Deposit of TDS by Deductor can't be fasten on Deductee: ITAT [Read Order]
The Kolkata bench of the Income Tax Appellate Tribunal (ITAT) held that once Tax Deducted at Source (TDS) is deducted then liability for non-deposit...
![Reassessment Notice issued behind Period Prescribed u/s 149 of Income Tax Act is invalid: Supreme Court dismisses SLP [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/SLP-suprem-court-reassessment-income-tax-act-taxscan.jpg "Reassessment Notice issued behind Period Prescribed u/s 149 of Income Tax Act is invalid: Supreme Court dismisses SLP [Read Order]")
![Form 10 under Income Tax Rules Supplied After Limitation But before Completion of Assessment has to be Considered: Allahabad HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Form-10-under-Income-Tax-Rules-Completion-of-Assessment-Allahabad-High-Court-assessment-Form-10-taxscan.jpg "Form 10 under Income Tax Rules Supplied After Limitation But before Completion of Assessment has to be Considered: Allahabad HC [Read Order]")
![CIT has no Role in Extending Timeframe as AO was in seisin of Assessment Proceedings: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/CIT-Assessing-Officer-Assessment-Proceedings-Delhi-High-Court-Extending-Timeframe-taxscan.jpg "CIT has no Role in Extending Timeframe as AO was in seisin of Assessment Proceedings: Delhi HC [Read Order]")
![CIT(A) cannot extend Time based on Recommendation of AO: Delhi HC quashes Income Tax Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Cita-delhi-high-court-Income-tax-Income-tax-appeal-ao-Delhi-HC-quashes-commissioner-of-income-tax-TAXSCAN.jpg "CIT(A) cannot extend Time based on Recommendation of AO: Delhi HC quashes Income Tax Appeal [Read Order]")
Non- Resident Indian having Source of Income in India from Interest on Bank Accounts and Income Tax Refund not obliged to maintain Books of Account in India: Delhi HC [Read Order]
In a significant ruling the Delhi High Court observed that a non- resident Indian having source of income in India from interest on bank accounts and income tax refund not obliged to maintain books...
![Non- Resident Indian having Source of Income in India from Interest on Bank Accounts and Income Tax Refund not obliged to maintain Books of Account in India: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Delhi-HC-income-tax-refund-interest-taxscan.jpg "Non- Resident Indian having Source of Income in India from Interest on Bank Accounts and Income Tax Refund not obliged to maintain Books of Account in India: Delhi HC [Read Order]")
Benefit of Accumulation of Income u/s 11(2) shall be allowed when Audit Report in Form 10 is filed along with ITR: ITAT [Read Order]
The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) held that the benefit of accumulation of income under Section 11(2) of the Income Tax Act, 1961 shall be allowed when the audit report in...
![Benefit of Accumulation of Income u/s 11(2) shall be allowed when Audit Report in Form 10 is filed along with ITR: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Income-Audit-Report-Benefit-of-Accumulation-of-Income-itr-Income-Tax-Returns-itat-mumbai-itat-taxscan.jpg "Benefit of Accumulation of Income u/s 11(2) shall be allowed when Audit Report in Form 10 is filed along with ITR: ITAT [Read Order]")
Disallowance u/s 14A shall not be made when No Demonstrable Evidence has been shown against Expenditure related to Earning of Tax-Free Income: ITAT [Read Order]
The Kolkata bench of the Income Tax Appellate Tribunal (ITAT) held that the disallowance under Section 14A of the Income Tax Act, 1961 shall not be made when no demonstrable evidence has been shown...
![Disallowance u/s 14A shall not be made when No Demonstrable Evidence has been shown against Expenditure related to Earning of Tax-Free Income: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Tax-Free-Income-ITAT-Disallowance-Demonstrable-Evidence-taxscan.jpg "Disallowance u/s 14A shall not be made when No Demonstrable Evidence has been shown against Expenditure related to Earning of Tax-Free Income: ITAT [Read Order]")
Failure of CA to Register E-Mail ID on Income Tax Portal: ITAT grants another Opportunity to Assessee [Read Order]
The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) granted another opportunity to the assessee due to the failure of the Chartered Accountant (CA) to register the email ID on the income tax...
![Failure of CA to Register E-Mail ID on Income Tax Portal: ITAT grants another Opportunity to Assessee [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/site-image-4-1.jpg "Failure of CA to Register E-Mail ID on Income Tax Portal: ITAT grants another Opportunity to Assessee [Read Order]")
Reopening of Assessment u/s 147 can't be initiated after Expiry of 4 years on basis of failure of assessee in deducting TDS on Interest Payment: ITAT [Read Order]
The Chennai bench of the Income Tax Appellate Tribunal (ITAT) held that the reopening of the assessment under Section 147 of the Income Tax Act, 1961 cannot be initiated after the expiry of 4 years...
![Reopening of Assessment u/s 147 cant be initiated after Expiry of 4 years on basis of failure of assessee in deducting TDS on Interest Payment: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/TDS-ITAT-Interest-Assessment-TAXSCAN.jpg "Reopening of Assessment u/s 147 cant be initiated after Expiry of 4 years on basis of failure of assessee in deducting TDS on Interest Payment: ITAT [Read Order]")
Failure to produce supporting documents: ITAT upholds disallowance of expenditure towards helper allowance claimed as deduction u/s 10(14)(i) of Income Tax Act [Read Order]
The Income Tax Appellate Tribunal (ITAT), Chennai bench upheld the disallowance made by the Income Tax Department, stating that the assessee failed to produce supporting documents for the helper...
![Failure to produce supporting documents: ITAT upholds disallowance of expenditure towards helper allowance claimed as deduction u/s 10(14)(i) of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/expenditure-deduction-Income-Tax-Act-ITAT-disallowance-TAXSCAN-1.jpg "Failure to produce supporting documents: ITAT upholds disallowance of expenditure towards helper allowance claimed as deduction u/s 10(14)(i) of Income Tax Act [Read Order]")
![Addition u/s 69A of Income Tax Act when Specific Notes form a part of Gross Sale: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Income-Tax-Act-Specific-Notes-Gross-Sale-ITAT-TAXSCAN.jpg "Addition u/s 69A of Income Tax Act when Specific Notes form a part of Gross Sale: ITAT [Read Order]")