![Appellate Authorities Should Not Cite Procedure as A Tool/Ruse to Deny the Just Claim of An Assessee: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Appellate-Authorities-Claim-ITAT-Income-Tax-taxscan.jpg "Appellate Authorities Should Not Cite Procedure as A Tool/Ruse to Deny the Just Claim of An Assessee: ITAT [Read Order]")
Appellate Authorities Should Not Cite Procedure as A Tool/Ruse to Deny the Just Claim of An Assessee: ITAT [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal ( ITAT ) has held that the appellate authority should not cite procedure as a tool or ruse to deny...
![Rule 37BA under IT Rules applicable both TDS and TCS claim: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/IT-Rules-TDS-TCS-claim-TCS-claim-ITAT-Income-Tax-Tax-Taxscan.jpg "Rule 37BA under IT Rules applicable both TDS and TCS claim: ITAT [Read Order]")
![Replacement Expenditure cannot be treated as “Current Repairs”: ITAT denies Revenue Expenditure Claim [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Replacement-Current-Repairs-ITAT-Revenue-Expenditure-Claim-TAXSCAN.jpg "Replacement Expenditure cannot be treated as “Current Repairs”: ITAT denies Revenue Expenditure Claim [Read Order]")
![Remarks “Risky Exporters” for Grant of IGST Refund and Falsely Withhold the Claim: Gujarat HC directs to refund [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Risky-Exporters-Grant-of-IGST-IGST-Refund-Claim-Gujarat-High-Court-refund-Taxscan.jpg "Remarks “Risky Exporters” for Grant of IGST Refund and Falsely Withhold the Claim: Gujarat HC directs to refund [Read Order]")
![Rejecting Claim of Duty Drawback Without Stating any Reason is not Valid: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Claim-Duty-Drawback-Madras-High-Court-taxscan.jpg "Rejecting Claim of Duty Drawback Without Stating any Reason is not Valid: Madras HC [Read Order]")
![CSR Expenses cannot be Claimed as ITC: Important GST Amendment in Budget 2023 [Read Finance Bill]](https://www.taxscan.in/wp-content/uploads/2023/02/CSR-Expenses-CSR-Claim-ITC-GST-Amendment-GST-Budget-2023-budget-2023-budget-2023-live-union-budget-2023-nirmala-sitharaman-budget-nirmala-sitharaman-union-budget-taxscan.jpg "CSR Expenses cannot be Claimed as ITC: Important GST Amendment in Budget 2023 [Read Finance Bill]")
Inability to Generate Income from Software Not a Ground to Deny Depreciation Claim: ITAT rules in favour of Rapipay [Read Order]
Infavour of RapipayFinvest, the Delhi bench of the Income Tax Appellate Tribunal (ITAT) ruled that the inability to generate income from software is not a ground to deny a depreciation claim. The...
![Inability to Generate Income from Software Not a Ground to Deny Depreciation Claim: ITAT rules in favour of Rapipay [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Income-Software-Depreciation-Claim-ITAT-Rapipay-TAXSCAN.jpg "Inability to Generate Income from Software Not a Ground to Deny Depreciation Claim: ITAT rules in favour of Rapipay [Read Order]")
![Genuine Claim of Loss of Documents due to Flood: ITAT Allows TDS Credit [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Genuine-Claim-Loss-of-Documents-Flood-ITAT-TDS-Credit-TDS-taxscan-.jpg "Genuine Claim of Loss of Documents due to Flood: ITAT Allows TDS Credit [Read Order]")
Nadiadwala Entertainment cannot Claim Loss in respect of Expenses Incurred on Film 'Aarakshan': ITAT [Read Order]
While holding that the investment for the purchase of distribution of a film is “intangible right,” the Mumbai bench of the Income Tax Appellate Tribunal ( ITAT ) has disallowed the claim of M/s...
![Nadiadwala Entertainment cannot Claim Loss in respect of Expenses Incurred on Film Aarakshan: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Nadiadwala-Entertainment-Entertainment-Claim-Loss-Claim-Film-Aarakshan-ITAT-taxscan.jpg "Nadiadwala Entertainment cannot Claim Loss in respect of Expenses Incurred on Film Aarakshan: ITAT [Read Order]")
Failure to pay within due date under PF Act will be Negating Employer's claim for Deduction permanently forever u/s.36(1)(va): ITAT [Read Order]
The Bangalore bench of the Income Tax Appellate Tribunal ( ITAT ) has held that failure to pay within due date under Provident Fund (PF) Act will be negating the employer's claim for deduction...
![Failure to pay within due date under PF Act will be Negating Employers claim for Deduction permanently forever u/s.36(1)(va): ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/PF-Act-PF-Employer-claim-Deduction-ITAT-Taxscan.jpg "Failure to pay within due date under PF Act will be Negating Employers claim for Deduction permanently forever u/s.36(1)(va): ITAT [Read Order]")
Limitation Period Extension due to Covid: Bombay HC remands time-barred GST Refund Claim [Read Order]
The Bombay High Court, in a recent ruling has remanded a time-barred Goods and Services Tax (GST) refund claim of the petitioner, owing to the extended limitation period as per various Supreme Court...
![Limitation Period Extension due to Covid: Bombay HC remands time-barred GST Refund Claim [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Covid-Bombay-High-Court-remands-time-GST-Refund-GST-Claim-taxscan.jpg "Limitation Period Extension due to Covid: Bombay HC remands time-barred GST Refund Claim [Read Order]")
Excess Claim of Expenditure not be proved by relevant Bills: ITAT confirms Income Tax Addition. [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT), confirmed addition as the excess claim of expenditure not be proved by relevant bills. The AO noticed from perusal of Tax Audit Report...
![Excess Claim of Expenditure not be proved by relevant Bills: ITAT confirms Income Tax Addition. [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Claim-of-Expenditure-Bills-ITAT-Income-Tax-Addition-TAXSCAN.jpg "Excess Claim of Expenditure not be proved by relevant Bills: ITAT confirms Income Tax Addition. [Read Order]")