![Courts shall not go strictly by the Rulebook to deny Justice to Deserving Litigant as it would lead to Miscarriage of Justice: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/ITAT-Supreme-Court-CITA-Courts-taxscan.jpg "Courts shall not go strictly by the Rulebook to deny Justice to Deserving Litigant as it would lead to Miscarriage of Justice: ITAT [Read Order]")
Courts shall not go strictly by the Rulebook to deny Justice to Deserving Litigant as it would lead to Miscarriage of Justice: ITAT [Read Order]
The Jaipur bench of Income Tax Appellate Tribunal (ITAT), recently by observing the decision of Supreme Court, held that courts should not go...
![CIT(A) failed to Admit Additional Evidence as Stipulated under Rule 46A: ITAT directs Fresh Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/CITA-Additional-Evidence-Admit-Additional-Evidence-ITAT-Fresh-Adjudication-taxscan.jpg "CIT(A) failed to Admit Additional Evidence as Stipulated under Rule 46A: ITAT directs Fresh Adjudication [Read Order]")
![Litigation Expenses incurred by Assesee Company for Recovery of Money from Debtors cannot be Disallowed: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/ITAT-Mumbai-Litigation-Expenses-CITA-Assessee-Section-40aia-Income-Tax-Act-taxsan.jpg "Litigation Expenses incurred by Assesee Company for Recovery of Money from Debtors cannot be Disallowed: ITAT [Read Order]")
![Notices Issued by the AO Turned Bad in Law Being Vague: ITAT Holds Penalty Proceedings Initiated u/s 271(1)(c) as unsustainable [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Notice-Turned-Vague-ITAT-Penalty-non-sustainable-TAXSCAN.jpg "Notices Issued by the AO Turned Bad in Law Being Vague: ITAT Holds Penalty Proceedings Initiated u/s 271(1)(c) as unsustainable [Read Order]")
No Penalty u/s 271(1)(c) When Income Tax is Payable based on Book Profit: ITAT Grants Relief to Havells India [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has recently held that the penalty under section 271(1)(c) is not attracted when income tax is payable based on book profit hence the bench...
![No Penalty u/s 271(1)(c) When Income Tax is Payable based on Book Profit: ITAT Grants Relief to Havells India [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Penalty-Income-Tax-Payable-Book-Profit-ITAT-Havells-India-TAXSCAN.jpg "No Penalty u/s 271(1)(c) When Income Tax is Payable based on Book Profit: ITAT Grants Relief to Havells India [Read Order]")
![Software Insurance Charges Excludable from Export Turnover u/s 10AA of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Software-Insurance-Charges-Export-Turnover-Income-Tax-Act-ITAT-TAXSCAN.jpg "Software Insurance Charges Excludable from Export Turnover u/s 10AA of Income Tax Act: ITAT [Read Order]")
Deduction u/s 80(1C) Allowable If Form 10CB filed before Final Assessment Order: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), New Delhi Bench, has recently, in an appeal filed before it, held that deduction u/s 80(1C) is allowable,if form 10CB is filed before final assessment order....
![Deduction u/s 80(1C) Allowable If Form 10CB filed before Final Assessment Order: ITAT [Read Order]](/images/placeholder.jpg "Deduction u/s 80(1C) Allowable If Form 10CB filed before Final Assessment Order: ITAT [Read Order]")
Addition can't be deleted in absence of Incriminating Material showing the Purchase of Furniture and Fixtures including Decoration: ITAT [Read Order]
In a significant ruling, the Income Tax Appellate Tribunal (ITAT) of Varanasi Bench has held that an addition can't be deleted in absence of incriminating material showing the purchase of furniture...
![Addition cant be deleted in absence of Incriminating Material showing the Purchase of Furniture and Fixtures including Decoration: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Addition-Incriminating-Material-Furniture-and-Fixtures-ITAT-TAXSCAN.jpg "Addition cant be deleted in absence of Incriminating Material showing the Purchase of Furniture and Fixtures including Decoration: ITAT [Read Order]")
Incriminating Material found during Surveys when relied by CIT(A), copies should be provided to assessee in adherence to Principles of Natural Justice: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT) of Varanasi Bench has held that when the department relies on the incriminating material found during surveyscopies of the same should be provided to assessee...
![Incriminating Material found during Surveys when relied by CIT(A), copies should be provided to assessee in adherence to Principles of Natural Justice: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Material-CITA-Principles-Natural-Justice-ITAT-TAXSCAN.jpg "Incriminating Material found during Surveys when relied by CIT(A), copies should be provided to assessee in adherence to Principles of Natural Justice: ITAT [Read Order]")
Delay in seeking Permission from head office is “Reasonable Cause” for Delay in filing Appeal: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Amritsar Bench, has recently, in an appeal filed before it, held thatdelay in seeking permission from head office is “reasonable cause” for delay in filing...
![Delay in seeking Permission from head office is “Reasonable Cause” for Delay in filing Appeal: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Reasonable-Cause-Appeal-ITAT-TAXSCAN.jpg "Delay in seeking Permission from head office is “Reasonable Cause” for Delay in filing Appeal: ITAT [Read Order]")
Income Tax Penalty cannot be Levied If Tax Audit was not done for a Reasonable Cause but Filed before Completion of Assessment [Read Order]
The Chennai Bench of Income Tax Appellate Tribunal (ITAT) recently held that the income tax penalty cannot be levied if tax audit was not done for a reasonable cause but filed before completion of...
![Income Tax Penalty cannot be Levied If Tax Audit was not done for a Reasonable Cause but Filed before Completion of Assessment [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Income-Tax-Penalty-Tax-Audit-Reasonable-Cause-Assessment-TAXSCAN.jpg "Income Tax Penalty cannot be Levied If Tax Audit was not done for a Reasonable Cause but Filed before Completion of Assessment [Read Order]")