![Non-Compliance of Notice issued by CIT(A) during appeal proceedings: ITAT directs to Deposit Cost of Rs. 20,000 in PM Relief Fund [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Non-Compliance-Notice-appeal-proceedings-ITAT-Deposit-Cost-PM-Relief-Fund-TAXSCAN-.jpg "Non-Compliance of Notice issued by CIT(A) during appeal proceedings: ITAT directs to Deposit Cost of Rs. 20,000 in PM Relief Fund [Read Order]")
Non-Compliance of Notice issued by CIT(A) during appeal proceedings: ITAT directs to Deposit Cost of Rs. 20,000 in PM Relief Fund [Read Order]
The Income Tax Appellate Tribunal (ITAT) Mumbai Bench directed the deposit cost of Rs. 20,000/ in Prime Minister Relief Fund due to...
![No Addition can be Made on Different Rates Booked By Real Estate Broker for Selling Property between Different Buyers: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/No-Addition-can-be-Made-on-Different-Rates-Booked-By-Real-Estate-Broker-Addition-Real-Estate-Broker-Selling-Property-between-Different-Buyers-ITAT-Taxscan.jpg "No Addition can be Made on Different Rates Booked By Real Estate Broker for Selling Property between Different Buyers: ITAT [Read Order]")
![ITAT deletes 5% disallowance out of repair and maintenance expenses claimed under Sanitation Segment [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/ITAT-disallowance-repair-maintenance-expenses-Sanitation-Segment-taxscan.jpg "ITAT deletes 5% disallowance out of repair and maintenance expenses claimed under Sanitation Segment [Read Order]")
![Relief to CCTEB India: Delhi HC Releases Provisionally Attached Rs 42 Crores Available as Fixed Deposit [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/CCTEB-CCTEB-India-Relief-to-CCTEB-India-Delhi-HC-Delhi-HC-Releases-Provisionally-Attached-Rs-42-Crores-taxscan.jpg "Relief to CCTEB India: Delhi HC Releases Provisionally Attached Rs 42 Crores Available as Fixed Deposit [Read Order]")
TDS Benefit shall be Allowed in Year under Consideration for which such Income is Assessable: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT) Mumbai Bench Ruled that the Tax Deduction at Source should be allowed in a year under consideration for which such income is assessable. Ignitive Digitech...
![TDS Benefit shall be Allowed in Year under Consideration for which such Income is Assessable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/TDS-TDS-Benefit-shall-be-Allowed-in-Year-under-Consideration-Consideration-Income-Assessable-ITAT-Taxscan.jpg "TDS Benefit shall be Allowed in Year under Consideration for which such Income is Assessable: ITAT [Read Order]")
AO fails to Show Conclusive Proof of Assessee being Benamidar of Registered Society: ITAT deletes Addition [Read Order]
The Raipur bench of the Income Tax Appellate Tribunal (ITAT) deleted the addition on grounds of Assessing Officer (AO) failed to show conclusive proof that the assessee being a benamidar of...
![AO fails to Show Conclusive Proof of Assessee being Benamidar of Registered Society: ITAT deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/AO-AO-fails-to-Show-Conclusive-Proof-of-Assessee-Conclusive-Proof-Conclusive-Proof-of-Assessee-taxscan.jpg "AO fails to Show Conclusive Proof of Assessee being Benamidar of Registered Society: ITAT deletes Addition [Read Order]")
![Penalty u/s 271(1)(c) of Income Tax Act is not Leviable on Estimated Addition: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Penalty-Income-Tax-Act-Estimated-Addition-Addition-ITAT-Taxscan.jpg "Penalty u/s 271(1)(c) of Income Tax Act is not Leviable on Estimated Addition: ITAT [Read Order]")
Creation of Cadre of Officers for CIT(A) not Mandatory Scheme of Income Tax Act: Allahabad HC Dismisses Challenge on Appointment of CIT(A) [Read Order]
In a recent decision the Allahabad High Court observed that the Creation of cadre of officers for Commissioner of Income Tax (Appeals) (CIT (A)) not mandatory scheme of the Income Tax Act, 1961 and...
![Creation of Cadre of Officers for CIT(A) not Mandatory Scheme of Income Tax Act: Allahabad HC Dismisses Challenge on Appointment of CIT(A) [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Creation-of-Cadre-of-Officers-for-CIT-A-Mandatory-Scheme-of-Income-Tax-Act-Allahabad-HC-Dismisses-Challenge-on-Appointment-of-CITA-TAXSCAN.jpg "Creation of Cadre of Officers for CIT(A) not Mandatory Scheme of Income Tax Act: Allahabad HC Dismisses Challenge on Appointment of CIT(A) [Read Order]")
![Investment made from Interest Free Own Funds: ITAT deletes Disallowance of Interest [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Investment-Interest-Free-Funds-ITAT-Disallowance-Interest-taxscan.jpg "Investment made from Interest Free Own Funds: ITAT deletes Disallowance of Interest [Read Order]")
CIT(A) may Suo moto initiates Enhancement Proceedings if necessary; Not out of Jurisdiction: ITAT [Read Order]
The Chennai bench of the Income Tax Appellate Tribunal (ITAT) has made a ruling stating that the Commissioner of Income Tax (Appeals) [CIT(A)] has the authority to initiate enhancement proceedings on...
![CIT(A) may Suo moto initiates Enhancement Proceedings if necessary; Not out of Jurisdiction: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/CITA-moto-initiates-Enhancement-Not-Jurisdiction-ITAT-TAXSCAN.jpg "CIT(A) may Suo moto initiates Enhancement Proceedings if necessary; Not out of Jurisdiction: ITAT [Read Order]")
Special Auditor rightly follows SA-505 Prescribed by ICAI and such Report cannot be merely rejected by AO if it is Contrary to Appraisal Report Submitted by Investigation Wing: ITAT [Read Order]
The Chennai bench of Income Tax Appellate Tribunal (ITAT) observed that the special auditor highly followed the procedures prescribed by the Institute of Chartered Accountants of India while auditing...
![Special Auditor rightly follows SA-505 Prescribed by ICAI and such Report cannot be merely rejected by AO if it is Contrary to Appraisal Report Submitted by Investigation Wing: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Special-Auditor-ITAT-Special-Auditor-rightly-follows-SA-505-ICAI-Appraisal-Report-Investigation-Wing-taxscan.jpg "Special Auditor rightly follows SA-505 Prescribed by ICAI and such Report cannot be merely rejected by AO if it is Contrary to Appraisal Report Submitted by Investigation Wing: ITAT [Read Order]")