![Relief to Google: ITAT allows Deduction of ESI/PF Contributions paid after Due Date [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/WhatsApp-Image-2022-03-24-at-3.25.31-PM.jpeg "Relief to Google: ITAT allows Deduction of ESI/PF Contributions paid after Due Date [Read Order]")
Relief to Google: ITAT allows Deduction of ESI/PF Contributions paid after Due Date [Read Order]
The Bangalore bench of the ITAT has granted relief to Google India by allowing deduction section 43B as well as 36(1)(va) of the Income Tax Act in...
![Assessee entitled to Deduction of Employees’ Contribution of PF, ESI as contribution made was prior to due date of Final Return: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/12/Assessee-Deduction-of-Employees-PF-ESI-Final-Return-ITAT-Taxscan.jpg "Assessee entitled to Deduction of Employees’ Contribution of PF, ESI as contribution made was prior to due date of Final Return: ITAT [Read Order]")
![Penalty can’t be imposed for Non-Deduction of TDS as quantum of Payment not determinable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/06/Penalty-non-deduction-of-TDS-ITAT-Taxscan.jpg "Penalty can’t be imposed for Non-Deduction of TDS as quantum of Payment not determinable: ITAT [Read Order]")
![TDS not applicable on Computer Software affixed onto Hardware, sold as an Integrated Unit: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/06/TDS-computer-software-ITAT-Taxscan.jpg "TDS not applicable on Computer Software affixed onto Hardware, sold as an Integrated Unit: ITAT [Read Order]")
![Mere Transfer of Possession of Land to Developer under MoU not sufficient to prove ‘Sale’: ITAT Quashes Assessment solely based on TDS Statement [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/04/Possession-of-Land-MoU-ITAT-TDS-Statement-Taxscan-1.jpg "Mere Transfer of Possession of Land to Developer under MoU not sufficient to prove ‘Sale’: ITAT Quashes Assessment solely based on TDS Statement [Read Order]")
Owner eligible to Deduct Cost of Construction from Sale Consideration of Flats received under JDA: ITAT [Read Order]
In an assessee-friendly ruling, the Bangalore bench of the Income Tax Appellate Tribunal (ITAT) has held that the assessee, an owner under the Joint development Agreement, shall be entitled to adjust...
![Owner eligible to Deduct Cost of Construction from Sale Consideration of Flats received under JDA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/04/Cost-of-Construction-Sale-Consideration-Flats-JDA-ITAT-taxscan.jpg "Owner eligible to Deduct Cost of Construction from Sale Consideration of Flats received under JDA: ITAT [Read Order]")
![ITAT remits the matter to AO on issue of non-grant of Depreciation on Goodwill [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/03/ITAT-AO-non-grant-depreciation-goodwill-taxscan.jpeg "ITAT remits the matter to AO on issue of non-grant of Depreciation on Goodwill [Read Order]")
Mere Unrecognized Method followed by Assessee to Compute Taxable Income can’t be Estoppel: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Bangalore Bench ruled that a mere unrecognized method followed by the assessee to compute taxable income can not be estoppel. The assessee, M/s Monarch...
![Mere Unrecognized Method followed by Assessee to Compute Taxable Income can’t be Estoppel: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/03/Mere-unrecognized-compute-taxable-income-estoppel-ITAT-Taxscan-opengraph.jpeg "Mere Unrecognized Method followed by Assessee to Compute Taxable Income can’t be Estoppel: ITAT [Read Order]")
Consideration paid to Non-Resident Software Manufactures or Suppliers doesn't give rise to Income Taxable, No TDS deductible: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Bangalore Bench held that consideration paid to non-resident software manufactures or suppliers does not give rise to income taxable in India and was not...
![Consideration paid to Non-Resident Software Manufactures or Suppliers doesnt give rise to Income Taxable, No TDS deductible: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/03/non-resident-software-manufactures-income-taxable-TDS-ITAT-Taxscan.jpeg "Consideration paid to Non-Resident Software Manufactures or Suppliers doesnt give rise to Income Taxable, No TDS deductible: ITAT [Read Order]")
![15% Contribution to SPV retained by Monitoring Committee to be treated as Business Expenditure: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/03/SPV-monitoring-committee-business-expenditure-ITAT.jpg "15% Contribution to SPV retained by Monitoring Committee to be treated as Business Expenditure: ITAT [Read Order]")
Amount Invested in Purchase of House in Daughter’s name eligible for Exemption under Section 54F: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Bangalore Bench ruled that the amount invested in purchase of house in daughter’s name is eligible for exemption under section 54F. The assessee,...
![Amount Invested in Purchase of House in Daughter’s name eligible for Exemption under Section 54F: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/03/Amount-invested-purchase-of-house-daughters-name-eligible-exemption-section-54F-ITAT-Taxscan.jpeg "Amount Invested in Purchase of House in Daughter’s name eligible for Exemption under Section 54F: ITAT [Read Order]")
![Setback for Toyota; ITAT dismisses allowability of Warranty Provisions [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/03/Toyota-ITAT-Warranty-Provisions-Taxscan.jpg "Setback for Toyota; ITAT dismisses allowability of Warranty Provisions [Read Order]")