![Violation of Procedural Norm does not Extinguish Substantive Right to Claim FTC: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Violation-of-Procedural-Norm-Claim-FTC-ITAT-taxscan.jpg "Violation of Procedural Norm does not Extinguish Substantive Right to Claim FTC: ITAT [Read Order]")
Violation of Procedural Norm does not Extinguish Substantive Right to Claim FTC: ITAT [Read Order]
The Bangalore Bench of Income Tax Appellate Tribunal (ITAT) has held that the violation of procedural norm would not extinguish the substantive right...
![Depreciation Claim u/s 32 Requires Fixed Assets to be used for Business Purposes: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Depreciation-Claim-Requires-Fixed-Assets-to-be-used-for-Business-Purposes-ITAT-TAXSCAN.jpg "Depreciation Claim u/s 32 Requires Fixed Assets to be used for Business Purposes: ITAT [Read Order]")
![DSIR Registration is Sufficient to Claim Deduction u/s 35 (2AB) for Cases Prior to Clause (b) Rule 6(7A) Amendment: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/DSIR-Registration-is-Sufficient-to-Claim-Deduction-Cases-Prior-to-Clause-b-Rule-67A-Amendment-ITAT-TAXSCAN.jpg "DSIR Registration is Sufficient to Claim Deduction u/s 35 (2AB) for Cases Prior to Clause (b) Rule 6(7A) Amendment: ITAT [Read Order]")
![Motor Vehicles qualify as Self-Propelled Vehicles: ITAT confirms Deletion of Disallowance of Excess Claim of Depreciation [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Motor-Vehicles-Self-Propelled-Vehicles-ITAT-Excess-Claim-Claim-Depreciation-Taxscan.jpg "Motor Vehicles qualify as Self-Propelled Vehicles: ITAT confirms Deletion of Disallowance of Excess Claim of Depreciation [Read Order]")
![Relief to Thomson Press India: ITAT directs to consider Claim in the Year when Actual Payment is made towards Leave Encashment [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Thomson-Press-India-ITAT-Claim-Actual-Payment-Leave-Encashment-TAXSCAN.jpg "Relief to Thomson Press India: ITAT directs to consider Claim in the Year when Actual Payment is made towards Leave Encashment [Read Order]")
Rejection of Inter-state Sales Transaction Claim by Retrospective Cancellation of C-Forms without Notice: Delhi HC remands Matter for Fresh Adjudication
The Delhi High Court has recently remanded a matter to the assessing authority for fresh adjudication on the inter-state sales transaction claim of the assessee. The adjudicating authority had...
Assessee Misguided by Professional in Appellate Proceedings: ITAT remands Farmer's Exemption Claim u/s 54F [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi Bench, has recently, in an appeal filed before it, on finding out that the assesee was misguided by the professional in appellate proceedings, remanded...
![Assessee Misguided by Professional in Appellate Proceedings: ITAT remands Farmers Exemption Claim u/s 54F [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Misguided-by-Professional-in-Appellate-Proceedings-ITAT-Exemption-Claim-TAXSCAN.jpg "Assessee Misguided by Professional in Appellate Proceedings: ITAT remands Farmers Exemption Claim u/s 54F [Read Order]")
![NFAC cannot Deny Deductions Claimed in Appeal for want of Revised Return: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/NFAC-Deductions-Claim-Appeal-Revised-Return-ITAT-Income-Tax-Tax-taxscan.jpg "NFAC cannot Deny Deductions Claimed in Appeal for want of Revised Return: ITAT [Read Order]")
Claim of Deduction u/s 80P of Income Tax Act is Conditional on filing Return within Due Date: Kerala HC [Read Order]
The Kerala High Court has held that the pre-condition for claiming the deduction under Section 80Pof the Income Tax Act has been made more stringent by reducing the time available to an assessee...
![Claim of Deduction u/s 80P of Income Tax Act is Conditional on filing Return within Due Date: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Claim-of-Deduction-Income-Tax-Act-Return-Kerala-HC-TAXSCAN.jpg "Claim of Deduction u/s 80P of Income Tax Act is Conditional on filing Return within Due Date: Kerala HC [Read Order]")
Claim of the Assessee cannot be said to be “Concealment of Particulars of Income” in the Absence of Supporting Evidence: ITAT deletes Penalty Levied u/s 271(1)(c)
The Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench, has recently, in an appeal filed before it, while deleting the penalty levied u/s 271 (1) (c), held that the claim of the assessee cannot be...
Issue Regarding Claim of Depreciation Cannot Decided Until Dispute Regarding Capitalization of Expenses in Assessment Order is decided: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has recently held that Issue regarding claim of depreciation could not be decided until dispute regarding capitalization of expenses in...
![Issue Regarding Claim of Depreciation Cannot Decided Until Dispute Regarding Capitalization of Expenses in Assessment Order is decided: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Claim-Depreciation-Decided-Dispute-Regarding-Capitalization-Assessment-Order-ITAT-TAXSCAN.jpg "Issue Regarding Claim of Depreciation Cannot Decided Until Dispute Regarding Capitalization of Expenses in Assessment Order is decided: ITAT [Read Order]")