![Reasonable Opportunity of Hearing shall be extended to assessee in Rectification Proceedings before making Addition u/s 40A (7) of Income Tax Act: ITAT directs readjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Reasonable-Opportunity-of-Hearing-Opportunity-Rectification-Proceedings-income-tax-income-tax-act-taxscan.jpeg "Reasonable Opportunity of Hearing shall be extended to assessee in Rectification Proceedings before making Addition u/s 40A (7) of Income Tax Act: ITAT directs readjudication [Read Order]")
Reasonable Opportunity of Hearing shall be extended to assessee in Rectification Proceedings before making Addition u/s 40A (7) of Income Tax Act: ITAT directs readjudication [Read Order]
The Amritsar Bench of Income Tax Appellate Tribunal (ITAT) ruled before going for addition under Section 40A(7) of the income Tax Act, the assessee...
![ITAT deletes Additions made towards Disallowance of Proportionate Expenses relatable to Exempt Income [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/ITAT-Additions-Disallowance-Proportionate-Expenses-Exempt-Income-TAXSCAN.jpg "ITAT deletes Additions made towards Disallowance of Proportionate Expenses relatable to Exempt Income [Read Order]")
![No disallowance on payment towards obtaining Club Membership: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/No-disallowance-payment-obtaining-Club-Membership-ITAT-TAXSCAN.jpg "No disallowance on payment towards obtaining Club Membership: ITAT [Read Order]")
![No disallowance can be on GST paid before due date of Filing ROI: ITAT Restores matter to FAA [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/No-disallowance-GST-Filing-ROI-ITAT-Restores-FAA-TAXSCAN-1.jpg "No disallowance can be on GST paid before due date of Filing ROI: ITAT Restores matter to FAA [Read Order]")
![Rejection of Appeal by CIT(A) on ground of Delay in Filing Appeal by Assessee : ITAT Directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Rejection-Appeal-CITA-ground-Delay-Filing-Appeal-Assessee-ITAT-Directs-Re-adjudication-TAXSCAN.jpg "Rejection of Appeal by CIT(A) on ground of Delay in Filing Appeal by Assessee : ITAT Directs Re-adjudication [Read Order]")
Ex Parte Order of CIT(A) Sent to email address of former Chartered Accountant of assessee: ITAT Condones Delay and directs Re adjudication [Read Order]
The Chennai Bench of Income Tax Appellate Tribunal (ITAT) while condone delay in filing appeal observed that ex parte order of Commissioner of Income Tax (Appeals)[CIT(A)]...
![Ex Parte Order of CIT(A) Sent to email address of former Chartered Accountant of assessee: ITAT Condones Delay and directs Re adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Ex-Parte-Order-CITA-email-address-Chartered-Accountant-assessee-ITAT-Readjudication-TAXSCAN-.jpg "Ex Parte Order of CIT(A) Sent to email address of former Chartered Accountant of assessee: ITAT Condones Delay and directs Re adjudication [Read Order]")
No Penalty shall be Levied on Grounds of Non-Auditing of Accounts if Bonafidely Claims Exemption u/s 11 of Income Tax Act: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) held that no penalty should be levied on the grounds of non-auditing of accounts if bonafidely claims exemption under Section 11 of Income...
![No Penalty shall be Levied on Grounds of Non-Auditing of Accounts if Bonafidely Claims Exemption u/s 11 of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/No-Penalty-shall-be-Levied-on-Grounds-of-Non-Auditing-of-Accounts-if-Bonafidely-Claims-Exemption-Income-Tax-Act-ITAT-TAXSCAN.jpg "No Penalty shall be Levied on Grounds of Non-Auditing of Accounts if Bonafidely Claims Exemption u/s 11 of Income Tax Act: ITAT [Read Order]")
ITAT quashes disallowance of Payment made to Subcontractors Workers on basis of Admissions or Confessions made during Survey Proceedings [Read Order]
The Pune Bench of Income Tax Appellate Tribunal (ITAT) has quashed disallowance of payment made to subcontractors workers on basis of admissions or confessions made during survey proceedings . The...
![ITAT quashes disallowance of Payment made to Subcontractors Workers on basis of Admissions or Confessions made during Survey Proceedings [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/ITAT-disallowance-Payment-Subcontractors-Workers-Admissions-or-Confessions-during-Survey-Proceedings-TAXSCAN.jpg "ITAT quashes disallowance of Payment made to Subcontractors Workers on basis of Admissions or Confessions made during Survey Proceedings [Read Order]")
Employees Contribution to PF/ESI Deposited after Due Date is not Allowable as Deduction u/s 36(1)(va) of Income Tax Act: ITAT [Read Order]
The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) held that Employees contribution to PF/ESI deposited after due date under the Income Tax Act is not allowable as deduction under Section...
![Employees Contribution to PF/ESI Deposited after Due Date is not Allowable as Deduction u/s 36(1)(va) of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Employees-Contribution-PF-ESI-Deposited-after-Due-Date-not-Allowable-Deduction-Income-Tax-Act-ITAT-TAXSCAN.jpg "Employees Contribution to PF/ESI Deposited after Due Date is not Allowable as Deduction u/s 36(1)(va) of Income Tax Act: ITAT [Read Order]")
![ITAT Upholds addition made on account of Trading in Penny Stock Shares of Shell Company [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Stock-share-addition-made-account-of-Trading-Penny-Stock-Shares-Shell-Company-ITAT-TAXSCAN.jpg "ITAT Upholds addition made on account of Trading in Penny Stock Shares of Shell Company [Read Order]")
CIT(A)’s Direction to take Appropriate action on Tax Perquisites u/s. 17 of Income Tax Act exceeds exceeds Jurisdiction confer by S.251: ITAT [Read Order]
The Delhi bench of Income Tax Appellate Tribunal (ITAT) held that the direction by Commissioner of Income Tax (Appeals) [CIT(A)] to take appropriate action on tax perquisites under Section 17 of the...
![CIT(A)’s Direction to take Appropriate action on Tax Perquisites u/s. 17 of Income Tax Act exceeds exceeds Jurisdiction confer by S.251: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/CITAs-Direction-take-Appropriate-action-Tax-Income-Tax-Act-exceeds-Jurisdiction-confer-ITAT-TAXSCAN.jpg "CIT(A)’s Direction to take Appropriate action on Tax Perquisites u/s. 17 of Income Tax Act exceeds exceeds Jurisdiction confer by S.251: ITAT [Read Order]")
No addition can be made on Sponsorship Contributions received from Friends and Relatives: ITAT [Read Order]
The Mumbai bench of Income Tax Appellate Tribunal (ITAT) has recently held that no addition could be made on sponsorship contributions received from friends and relatives. Assessee Bhagyashree...
![No addition can be made on Sponsorship Contributions received from Friends and Relatives: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/No-addition-can-be-made-Sponsorship-Contributions-received-from-Friends-and-Relatives-ITAT-TAXSCAN.jpg "No addition can be made on Sponsorship Contributions received from Friends and Relatives: ITAT [Read Order]")