![ITAT imposes Penalty for failure to maintain Transfer Pricing Documents [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/10/ITAT-Penalty-failure-maintain-Transfer-Pricing-Documents-taxscan.jpg "ITAT imposes Penalty for failure to maintain Transfer Pricing Documents [Read Order]")
ITAT imposes Penalty for failure to maintain Transfer Pricing Documents [Read Order]
The Income Tax Appellate Tribunal (ITAT), New Delhi Bench imposed the penalty for failure to maintain Transfer Pricing Documents under and Section...
![No TDS on Rent If Accommodation Services were taken on Casual Basis: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/10/ITAT-TDS-accommodation-services-rent-Taxscan-1.jpg "No TDS on Rent If Accommodation Services were taken on Casual Basis: ITAT [Read Order]")
![Expenditure on Lease premises towards Civil Works, Furniture, etc. can’t be Capital Expenditure: Madras High Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2020/10/Expenditure-Lease-premises-Civil-Works-Furniture-Capital-Expenditure-Madras-High-Court-Taxscan.jpg "Expenditure on Lease premises towards Civil Works, Furniture, etc. can’t be Capital Expenditure: Madras High Court [Read Judgment]")
![Madras High Court disallows Interest and Additional Expenditure incurred on account of Exchange Fluctuation [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2020/10/Madras-High-Court-disallows-Interest-Additional-Expenditure-incurred-account-Exchange-Fluctuation-Taxscan-1.jpeg "Madras High Court disallows Interest and Additional Expenditure incurred on account of Exchange Fluctuation [Read Judgment]")
Roaming charges paid by Reliance Communications aren’t in the nature of ‘fee for technical services’, TDS not liable to be paid: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Mumbai Bench held that roaming charges paid by Reliance Communications are not in the nature of ‘fee for technical services’, tax deducted at source (TDS)...
![Roaming charges paid by Reliance Communications aren’t in the nature of ‘fee for technical services’, TDS not liable to be paid: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/10/ITAT-Reliance-Communications-ITAT-Mumbai-fee-technical-services-TDS-Taxscan.jpg "Roaming charges paid by Reliance Communications aren’t in the nature of ‘fee for technical services’, TDS not liable to be paid: ITAT [Read Order]")
Acer India can’t be fastened with liability to TDS retrospectively in respect of payments made for purchase of Licensed Software: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Bangalore Bench held that Acer India can not be fastened with liability to Tax Deducted at Source (TDS) retrospectively in respect of payments made for...
![Acer India can’t be fastened with liability to TDS retrospectively in respect of payments made for purchase of Licensed Software: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/10/ITAT-Acer-India-liability-TDS-Licensed-Software-payments-Purchase-Taxscan.jpeg "Acer India can’t be fastened with liability to TDS retrospectively in respect of payments made for purchase of Licensed Software: ITAT [Read Order]")
![TDS on LTA to Employees: ITAT deletes penalty for failure to deduct TDS against Canara Bank [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/10/ITAT-deletes-LTA-Employees-Penalty-failure-deduct-TDS-Syndicate-Bank-Canara-Bank-Taxscan.jpg "TDS on LTA to Employees: ITAT deletes penalty for failure to deduct TDS against Canara Bank [Read Order]")
![ITAT deletes disallowance made by Assessing Officer against Coffeeday [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/10/ITAT-deletes-disallowance-Assessing-Officer-Coffeeday-Taxscan.jpg "ITAT deletes disallowance made by Assessing Officer against Coffeeday [Read Order]")
Income already Disclosed under Pradhan Mantri Garib Kalyan Yojana, 2016 can’t be treated as Unexplained Income: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Jaipur Bench held that income already disclosed under Pradhan Mantri Garib Kalyan Yojana (PMGKY), 2016 can not be treated as unexplained income under section...
![Income already Disclosed under Pradhan Mantri Garib Kalyan Yojana, 2016 can’t be treated as Unexplained Income: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/10/ITAT-Pradhan-Mantri-Garib-Kalyan-Yojana-income-unexplained-income-Taxscan.jpg "Income already Disclosed under Pradhan Mantri Garib Kalyan Yojana, 2016 can’t be treated as Unexplained Income: ITAT [Read Order]")
Madras HC affirms Deemed Dividend to be assessed in the hands of the Shareholder and not in the hands of the Firm [Read Judgment]
The Madras High Court while upholding the order passed by the Tribunal held that the deemed dividend under Section 2(22) (e) is to be assessed in the hands of the shareholder and not in the hands of...
![Madras HC affirms Deemed Dividend to be assessed in the hands of the Shareholder and not in the hands of the Firm [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2020/10/deemed-dividend-assessed-Taxscan.jpg "Madras HC affirms Deemed Dividend to be assessed in the hands of the Shareholder and not in the hands of the Firm [Read Judgment]")
ITAT allows the Deduction of Rs. 1.78 Billion on Profit and Gains in development of SEZ to DLF Limited [Read Order]
The Income Tax Appellate Tribunal (ITAT), New Delhi Bench allowed the deduction of Rs. 1.78 Billion in respect of profit and gains in the development of the Special Economic Zone (SEZ) under section...
![ITAT allows the Deduction of Rs. 1.78 Billion on Profit and Gains in development of SEZ to DLF Limited [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/10/DLF-development-SEZ-ITAT-Taxscan.jpg "ITAT allows the Deduction of Rs. 1.78 Billion on Profit and Gains in development of SEZ to DLF Limited [Read Order]")