Payment of TDS would relate back to the date of presentation of cheques to the banker: ITAT directes TDS-CPC to re-compute interest payable by Standard Chartered Bank
The Income Tax Appellate Tribunal (ITAT), Mumbai Bench held that payment of TDS would relate back to the date of presentation of cheques to the...
![Architectural Services provided to Singapore Entity taxable at 10% as per India Singapore DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/08/ITAT-DTAA-Tax-Deduction-Architectural-Services-Taxscan..jpeg "Architectural Services provided to Singapore Entity taxable at 10% as per India Singapore DTAA: ITAT [Read Order]")
![Unutilized CENVAT in respect of credit inputs/capital goods purchased can be availed for set off against the liability of Excise Duty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/08/ITAT-CENVAT-credit-inputs-capital-goods-Excise-Duty-Taxscan.jpg "Unutilized CENVAT in respect of credit inputs/capital goods purchased can be availed for set off against the liability of Excise Duty: ITAT [Read Order]")
No second innings should be given to appreciate the same set of facts already before the AO: ITAT grants relief to Volvo
The Income Tax Appellate Tribunal (ITAT), Delhi Bench held that no second innings should be given to appreciate the same set of facts which were already before the Assessing Officer. The assessee,...
CIT(A) justified in deleting addition of Rs.10 lacs incurred on account of Undisclosed Expenses, not reflected in Books of Account: ITAT
The Income Tax Appellate Tribunal (ITAT), Kolkata Bench held that CIT(A) was justified in deleting the addition of Rs.10 lacs incurred on account of undisclosed expenses, not reflected in the books...
Next Gen Films isn’t the PE of a UK based non-resident Corporate entity, No demand of Interest can be made for delay in payment of TDS/TCS: ITAT
The Income Tax Appellate Tribunal (ITAT), Mumbai Bench held that the Assessee, Next Gen Films Pvt. Ltd. is not the Permanent Establishment (PE) of a UK based non-resident corporate entity and so no...
Activity of sieving to separate dust particles is ‘manufacture’ under the SEZ Act, 2005: Madras HC [Read Order]
The Madras High Court while upholding the decision of the CIT(A) and Tribunal held that the Activity of sieving to separate dust particles is ‘manufacture’ under the SEZ Act, 2005. The Assessee,...
ITAT deletes Disallowance by AO against Max Medical Services on the revised basis of rate of charging Lease Rental and Maintenance Charge
The Income Tax Appellate Tribunal (ITAT), Delhi Bench deleted the disallowance against Max Medical Services Limited on the basis of the rate of charging lease rental and maintenance charge. The...
![Relief to Flemingo Travel Retail Limited: ITAT quashes Penalty of Rs.2.26 Cr [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/08/Flemingo-Travel-ITAT-Penalty-Taxscan.jpg "Relief to Flemingo Travel Retail Limited: ITAT quashes Penalty of Rs.2.26 Cr [Read Order]")