![Statement Recorded u/s 133A of the Act without Considering Documents and Evidence produced: ITAT directs de novo Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Statement-Recorded-Act-Considering-Documents-Evidence-ITAT-Adjudication-TAXSCAN.jpg "Statement Recorded u/s 133A of the Act without Considering Documents and Evidence produced: ITAT directs de novo Adjudication [Read Order]")
Statement Recorded u/s 133A of the Act without Considering Documents and Evidence produced: ITAT directs de novo Adjudication [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has directed for de novo adjudication finding the statement recorder under Section 133A of...
![CAM Charges subject to TDS u/s 194C of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/CAM-TDS-Income-Tax-Act-ITAT-TAXSCAN.jpg "CAM Charges subject to TDS u/s 194C of Income Tax Act: ITAT [Read Order]")
![Interim Relief to AWS: ITAT Stays Recovery of Rs. 549 Crores towards Addition of Income from Cloud Computing Services [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/AWS-ITAT-Addition-Income-Computing-Services-TAXSCAN.jpg "Interim Relief to AWS: ITAT Stays Recovery of Rs. 549 Crores towards Addition of Income from Cloud Computing Services [Read Order]")
![Receipts from Leasing/Hiring of RIGs Taxable as Business Profits u/s 44BB of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Receipts-Leasing-Hiring-of-RIGs-Taxable-Business-Profits-Income-Tax-Act-ITAT-Taxscan.jpg "Receipts from Leasing/Hiring of RIGs Taxable as Business Profits u/s 44BB of Income Tax Act: ITAT [Read Order]")
![Cairn Energy Hydrocarbon Ltd gets Partial Relief from ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Cairn-Energy-Hydrocarbon-Ltd-ITAT-TAXSCAN.jpg "Cairn Energy Hydrocarbon Ltd gets Partial Relief from ITAT [Read Order]")
![Common Area Maintenance Charges subject to TDS u/s 194C: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Common-Area-Maintenance-Charges-TDS-ITAT-TAXSCAN.jpg "Common Area Maintenance Charges subject to TDS u/s 194C: ITAT [Read Order]")
Training and Related Activities concerned with Utilization and Installation of Software Not FTS: ITAT [Read Order]
The Delhi bench of Income Tax Appellate Tribunal (ITAT) held that the training and related activities concerned with utilization and installation of software not FTS. The assessee M/s TSYS Card...
![Training and Related Activities concerned with Utilization and Installation of Software Not FTS: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Training-and-Related-Activities-Installation-of-Software-FTS-ITAT-TAXSCAN.jpg "Training and Related Activities concerned with Utilization and Installation of Software Not FTS: ITAT [Read Order]")
Microsoft Regional Sales cannot be Taxed Instead of Mol: ITAT says “Such Flip Flop Cannot Be Legally Supported” [Read Order]
The Division Bench of Delhi Income Tax Appellate Tribunal (ITAT) has held that Microsoft regional sales could not be taxed instead of Mol observing that, “such flip flops could not be legally...
![Microsoft Regional Sales cannot be Taxed Instead of Mol: ITAT says “Such Flip Flop Cannot Be Legally Supported” [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Microsoft-Regional-Sales-Mol-ITAT-Flip-Flop-Legally-Supported-Tax-Income-Income-Tax-taxscan.jpg "Microsoft Regional Sales cannot be Taxed Instead of Mol: ITAT says “Such Flip Flop Cannot Be Legally Supported” [Read Order]")
Payment towards Social Security Schemes outside India for Expat Employees Not “Salary”, No TDS: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal has held that the payment towards social security schemes outside India for Expat employees would not come under salary and no Tax Deduction at Source...
![Payment towards Social Security Schemes outside India for Expat Employees Not “Salary”, No TDS: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Payment-Social-Security-Schemes-Expat-Employees-Salary-TDS-ITAT-TAXSCAN.jpg "Payment towards Social Security Schemes outside India for Expat Employees Not “Salary”, No TDS: ITAT [Read Order]")
Assessee shall file Rectification Application to Rectify Typographical Errors in ITR, Not Appeal: ITAT [Read Order]
The Income Tax Appellate Tribunal Recently held that assessee should file a rectification application to rectify typographical errors in Income Tax Return hence the assessee could not prefer appeal...
![Assessee shall file Rectification Application to Rectify Typographical Errors in ITR, Not Appeal: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Rectification-Application-to-Rectify-Typographical-Errors-ITR-ITAT-TAXSCAN.jpg "Assessee shall file Rectification Application to Rectify Typographical Errors in ITR, Not Appeal: ITAT [Read Order]")
![Mere Entry in Books Not a Ground to Delete Addition If Source Not Explained: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Entry-in-Books-Not-Addition-ITAT-TAXSCAN.jpg "Mere Entry in Books Not a Ground to Delete Addition If Source Not Explained: ITAT [Read Order]")
