![No Opportunity for Cross Examination Provided: ITAT deletes Addition for Payment of Capitation Fee to Medical College [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Cross-Examination-ITAT-Payment-of-Capitation-Fee-to-Medical-College-Payment-of-Capitation-Fee-Medical-College-Capitation-Fee-to-Medical-College-taxscan.jpg "No Opportunity for Cross Examination Provided: ITAT deletes Addition for Payment of Capitation Fee to Medical College [Read Order]")
No Opportunity for Cross Examination Provided: ITAT deletes Addition for Payment of Capitation Fee to Medical College [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi Bench, has recently, in an appeal filed before it, while deleting the addition for payment of...
![Disallowance cannot be Made on Ad-Hoc Basis Without Any Specific Allegation Merely on the basis of General Remarks and Observations: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Disallowance-ITAT-taxscan.jpg "Disallowance cannot be Made on Ad-Hoc Basis Without Any Specific Allegation Merely on the basis of General Remarks and Observations: ITAT [Read Order]")
![Profit Sharing as per MoU cannot be treated as “Deemed Dividend”: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Profit-Sharing-MoU-Deemed-Dividend-ITAT-TAXSCAN.jpg "Profit Sharing as per MoU cannot be treated as “Deemed Dividend”: ITAT [Read Order]")
![Section 43B of Income Tax Act Not applicable to Service Tax Liability: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Income-Tax-Act-Income-Tax-service-Tax-Service-Tax-Liability-ITAT-Income-Tax-Taxscan.jpg "Section 43B of Income Tax Act Not applicable to Service Tax Liability: ITAT [Read Order]")
![CAM Charges subject to 2% TDS u/s 194C of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/CAM-Charges-TDS-Income-Tax-Act-ITAT-TAXSCAN.jpg "CAM Charges subject to 2% TDS u/s 194C of Income Tax Act: ITAT [Read Order]")
No Interest Leviable on Joint Venture Company for filing ITR and Form 3CEB on Last Date of Return filing: ITAT [Read Order]
The Income Tax appellate tribunal in a case recently held that no interest was levied on joint Venture companies for filing Income Tax Return and Form 3CEB on the last date of return filing. ...
![No Interest Leviable on Joint Venture Company for filing ITR and Form 3CEB on Last Date of Return filing: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/No-Interest-ITR-Form-3CEB-Return-ITAT-TAXSCAN.jpg "No Interest Leviable on Joint Venture Company for filing ITR and Form 3CEB on Last Date of Return filing: ITAT [Read Order]")
Circuitous Rotation of Unaccounted Money is not a Genuine Loan Transaction: ITAT upholds Addition u/s 68 [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT), has held thatcircuitous rotation of unaccounted money is not a genuine loan transaction and upholds addition u/s 68. The appellant, M/s...
![Circuitous Rotation of Unaccounted Money is not a Genuine Loan Transaction: ITAT upholds Addition u/s 68 [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Unaccounted-Money-Loan-Transaction-ITAT-taxscan.jpg "Circuitous Rotation of Unaccounted Money is not a Genuine Loan Transaction: ITAT upholds Addition u/s 68 [Read Order]")
![Penalty u/s 271(1)(c) not leviable on Bonafide Mistake: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Penalty-ITAT-taxscan.jpg "Penalty u/s 271(1)(c) not leviable on Bonafide Mistake: ITAT [Read Order]")
![No Evidence to justify delay in Filing Appeal: ITAT refuses to Condone Delay [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/evidence-appeal-ITAT-taxscan.jpeg "No Evidence to justify delay in Filing Appeal: ITAT refuses to Condone Delay [Read Order]")
CAM charges which are Contractual Payments made for availing Services are subject to TDS u/s 194C: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi bench held that Common Maintenance Charges (CAM) which are contractual payments made for availing services are subject to Tax Deduction at Source (TDS)...
![CAM charges which are Contractual Payments made for availing Services are subject to TDS u/s 194C: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/CAM-charges-contractual-payments-services-TDS-ITAT-Taxscan.jpeg "CAM charges which are Contractual Payments made for availing Services are subject to TDS u/s 194C: ITAT [Read Order]")
Lower Authorities not properly Appreciated or Verified Documents adduced by Assessee: ITAT Restores matter to CIT(A) for Fresh Consideration [Read Order]
The Delhi bench of Income Tax Appellate Tribunal has held that lower authorities not properly appreciated or verified documents adduced by assessee and restores matter to CIT(A) for fresh...
![Lower Authorities not properly Appreciated or Verified Documents adduced by Assessee: ITAT Restores matter to CIT(A) for Fresh Consideration [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Lower-Authorities-Verified-Documents-Assessee-ITAT-CITA-Fresh-Consideration-Taxscan.jpg "Lower Authorities not properly Appreciated or Verified Documents adduced by Assessee: ITAT Restores matter to CIT(A) for Fresh Consideration [Read Order]")
No Addition for Deposits up to Rs. 250,000 during Demonetization by Salaried Person: ITAT deletes Addition against Cost Accountant [Read Order]
While deleting an addition against a Cost Accountant, the Delhi bench of the Income Tax Appellate Tribunal (ITAT) has held that the same cannot be made against an Individual who is earning income...
![No Addition for Deposits up to Rs. 250,000 during Demonetization by Salaried Person: ITAT deletes Addition against Cost Accountant [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Demonetization-Salaried-Person-ITAT-Cost-Accountant-taxscan.jpg "No Addition for Deposits up to Rs. 250,000 during Demonetization by Salaried Person: ITAT deletes Addition against Cost Accountant [Read Order]")