![Deduction of TDS by Donor on Grants does not Disentitle NGO from exemption u/s 11 of Income Tax Act: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Delhi-High-Court-TDS-Deduction-of-TDS-Income-Tax-NGO-taxscan.png "Deduction of TDS by Donor on Grants does not Disentitle NGO from exemption u/s 11 of Income Tax Act: Delhi HC [Read Order]")
Deduction of TDS by Donor on Grants does not Disentitle NGO from exemption u/s 11 of Income Tax Act: Delhi HC [Read Order]
The Delhi High Court ruled that the deduction of TDS by donor on grants does not disentitle NGO from exemption under Section 11 of the Income Tax...
![No bar for Assessing Authority to issue more than one notice under Income Tax Act: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Income-Tax-Kerala-High-Court-Assessing-Authority-taxscan.jpg "No bar for Assessing Authority to issue more than one notice under Income Tax Act: Kerala HC [Read Order]")
![Gujarat HC dismisses Writ Petition as on Failure to Prove no Satisfaction Note recorded by AO prior to Issuance of Notice u/s 153C of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Gujarat-High-Court-Writ-Petition-Income-Tax-Satisfaction-Note-Failure-to-Prove-taxscan.jpg "Gujarat HC dismisses Writ Petition as on Failure to Prove no Satisfaction Note recorded by AO prior to Issuance of Notice u/s 153C of Income Tax Act [Read Order]")
![Profit Element in Unexplained Sales is to be treated under undisclosed Income: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/ITAT-ITAT-Rajkot-Income-Tax-Unexplained-Sales-TAXSCAN.jpg "Profit Element in Unexplained Sales is to be treated under undisclosed Income: ITAT [Read Order]")
AO cannot Re-open Assessment to Remedy Error Resulting from Oversight in Assessment Proceeding: Bombay HC [Read Order]
In a recent decision, the Bombay High Court observed that the Assessing Officer ( AO ) cannot re-open assessment to remedy error resulting from oversight in assessment proceeding. The petitioner...
No Enquiries made AO in Respect of genuineness of Receipts of donation issued to Political party for Confirming Deduction Claimed u/s 80GGC of IT Act: ITAT Upholds Revision Order [Read Order]
The Ahmedabad bench of Income Tax Appellate Tribunal ( ITAT ), upheld the revision order and held that no enquiries was made by AO in respect of genuineness of receipts of the donation...
![No Enquiries made AO in Respect of genuineness of Receipts of donation issued to Political party for Confirming Deduction Claimed u/s 80GGC of IT Act: ITAT Upholds Revision Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/ITAT-Ahmedabad-Income-Tax-receipts-of-donation-taxscan.jpg "No Enquiries made AO in Respect of genuineness of Receipts of donation issued to Political party for Confirming Deduction Claimed u/s 80GGC of IT Act: ITAT Upholds Revision Order [Read Order]")
Issue in Calculation of Income Tax Refund: Delhi HC directs to Re Compute Refund Payable [Read Order]
The Delhi High Court directed to recompute the Income Tax refund payable. The period prescribed under Section 153(3) of the Income Tax Act,1961 would thus have to necessarily be computed from the...
![Issue in Calculation of Income Tax Refund: Delhi HC directs to Re Compute Refund Payable [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Delhi-High-Court-Income-Tax-Refund-Income-Tax-taxscan.jpg "Issue in Calculation of Income Tax Refund: Delhi HC directs to Re Compute Refund Payable [Read Order]")
No Draft Assessment Order prepared as contemplated u/s 144 B of Income Tax Act and copy of draft Assessment Order not furnished: Kerala HC sets aside Assessment Order [Read Order]
The Kerala High Court has set aside the assessment order as no draft assessment order was prepared as mandated under Section 144B of the Income Tax Act, 1961, and a copy of the draft assessment order...
![No Draft Assessment Order prepared as contemplated u/s 144 B of Income Tax Act and copy of draft Assessment Order not furnished: Kerala HC sets aside Assessment Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Kerala-High-Court-assessment-order-Kerala-High-Court-assessment-order-taxscan.jpg "No Draft Assessment Order prepared as contemplated u/s 144 B of Income Tax Act and copy of draft Assessment Order not furnished: Kerala HC sets aside Assessment Order [Read Order]")
No objection to draft assessment order filed by assessing authority is palpably wrong:Â Kerala HC sets aside assessment order [Read Order]
The Kerala High Court set aside the assessment order as it deemed the assessing authority's failure to file objections to the draft assessment order palpably wrong. The Petitioner was a...
Assessee Failed to respond on Notice issued u/s 25 of KVAT Act: Kerala HC dismisses Writ Petition [Read Order]
The Kerala High Court dismissed the writ petition as the assessee failed to respond on notice issued under section 25 of the Kerala Value Added Tax Act, 2003 ( the KVAT ). The court cannot examine...
