![Reasons for Violating Sections 269SS & 269T of Income Tax Act Genuine and Bonafide: ITAT quashes Penalty Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Violating-Sections-269SS-269T-Income-Tax-Act-Genuine-and-Bonafide-ITAT-Penalty-Order-Taxscan.jpg "Reasons for Violating Sections 269SS & 269T of Income Tax Act Genuine and Bonafide: ITAT quashes Penalty Order [Read Order]")
Reasons for Violating Sections 269SS & 269T of Income Tax Act Genuine and Bonafide: ITAT quashes Penalty Order [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) concurred with the contentions of the assessee and found that there was genuine and...
![Cheque Clearance of Payment to Employer Contribution after Due Date: ITAT quashes Addition referring to CBDT Circular [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Cheque-Clearance-of-Payment-Due-Date-ITAT-ITAT-quashes-Addition-CBDT-Circular-taxscan.jpg "Cheque Clearance of Payment to Employer Contribution after Due Date: ITAT quashes Addition referring to CBDT Circular [Read Order]")
![Addition Against Housewife for having Deposit of Rs.2,40,000/- during Demonetization Period is Against CBDT Circular: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Addition-Housewife-Deposit-Demonetization-Period-CBDT-Circular-ITAT-Income-Tax-taxscan.jpg "Addition Against Housewife for having Deposit of Rs.2,40,000/- during Demonetization Period is Against CBDT Circular: ITAT [Read Order]")
![Rectification Application cannot be Rejected in case of Apparent and Obvious Mistakes in ITR: ITAT relies on CBDT Circular [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Application-Rejected-Apparent-Obvious-Mistakes-ITR-ITAT-CBDT-Circular-TAXSCAN.jpg "Rectification Application cannot be Rejected in case of Apparent and Obvious Mistakes in ITR: ITAT relies on CBDT Circular [Read Order]")
AO Exceeding Jurisdiction in Enquiring Issues Beyond Scope of Limited Scrutiny is in Violation of CBDT Circular: ITAT [Read Order]
The Kolkata bench of Income Tax Appellate Tribunal (ITAT) has recently held that the Assessing Officer(AO) has exceeded jurisdiction in enquiring the issues beyond scope of limited scrutiny and is in...
![AO Exceeding Jurisdiction in Enquiring Issues Beyond Scope of Limited Scrutiny is in Violation of CBDT Circular: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/AO-Jurisdiction-Limited-Scrutiny-Scope-of-Limited-Scrutiny-Violation-of-CBDT-Circular-CBDT-Circular-CBDT-ITAT-Income-Tax-taxscan.jpg "AO Exceeding Jurisdiction in Enquiring Issues Beyond Scope of Limited Scrutiny is in Violation of CBDT Circular: ITAT [Read Order]")
Assessment and Rectification Order does not contain DIN and Order number is Invalid: ITAT [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), Pune Bench, has recently, in an appeal filed before it, held that assessment and rectification order does not contain DIN and that order number is invalid....
![Assessment and Rectification Order does not contain DIN and Order number is Invalid: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Assessment-Rectification-Order-DIN-Order-number-ITAT-Taxscan.jpg "Assessment and Rectification Order does not contain DIN and Order number is Invalid: ITAT [Read Order]")
Disputed Income Tax Calculation based on FAQ from CBDT Circular invalid if Specific Provision exists in Act: Bombay HC remands matter [Read Order]
A Division Bench of the Bombay High Court has recently remanded an income tax matter to the Principal Commissioner, while the impugned order was quashed and set aside as the calculations were based...
![Disputed Income Tax Calculation based on FAQ from CBDT Circular invalid if Specific Provision exists in Act: Bombay HC remands matter [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/DIncome-Tax-Calculation-FAQ-CBDT-Circular-Bombay-HC-TAXSCAN.jpg "Disputed Income Tax Calculation based on FAQ from CBDT Circular invalid if Specific Provision exists in Act: Bombay HC remands matter [Read Order]")
Bombay HC rules CBDT Circular disallowing Expenses associated with Doctor Freebies, not applicable to AY 2008-09 [Read Order]
In a major ruling the Bombay High Court ruled that Central Board of Direct Taxes (CBDT) Circular disallowing Expenses associated with Doctor Freebies, not applicable to Assessment Year 2008-09. A...
Statutory Provisions of S. 244A of Income Tax Act cannot be Altered by CBDT Circular: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Pune Bench, has recently, in an appeal filed before it, held that statutory provisions of S. 244A of the Income Tax Act cannot be altered by CBDT circular. ...
![Statutory Provisions of S. 244A of Income Tax Act cannot be Altered by CBDT Circular: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Statutory-Provisions-Income-Tax-Act-CBDT-Circular-CBDT-ITAT-Income-Tax-taxscan-.jpg "Statutory Provisions of S. 244A of Income Tax Act cannot be Altered by CBDT Circular: ITAT [Read Order]")
CBDT Circular Prescribing Limitation to Decide Application for Compounding of Offence Violative of S. 279(2) of Income Tax Act: Bombay HC [Read Order]
The Bombay Bench of High Court has held that the Central Board of Direct Tax (CBDT) circular prescribing limitation to decide application for compounding of offence would be violative of Section...
![CBDT Circular Prescribing Limitation to Decide Application for Compounding of Offence Violative of S. 279(2) of Income Tax Act: Bombay HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/CBDT-Circular-Income-Tax-Act-Bombay-HC-TAXSCAN.jpg "CBDT Circular Prescribing Limitation to Decide Application for Compounding of Offence Violative of S. 279(2) of Income Tax Act: Bombay HC [Read Order]")
![Dividend Income Earned on Shares are Exempted u/s 10(34), No Tax Liability: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Dividend-Income-Dividend-Income-Dividend-Income-Earned-on-Shares-Tax-Liability-Tax-ITAT-Income-Tax-taxscan-.jpg "Dividend Income Earned on Shares are Exempted u/s 10(34), No Tax Liability: ITAT [Read Order]")