![No TDS on Discounts extended to Pre-paid SIM distributors on Transfer of pre-paid SIM Cards/Talk Time: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/TDS-Discounts-Pre-paid-SIM-pre-paid-SIM-cards-talk-time-ITAT-taxscan.jpeg "No TDS on Discounts extended to Pre-paid SIM distributors on Transfer of pre-paid SIM Cards/Talk Time: ITAT [Read Order]")
No TDS on Discounts extended to Pre-paid SIM distributors on Transfer of pre-paid SIM Cards/Talk Time: ITAT [Read Order]
Income Tax Appellate Tribunal (ITAT), Raipur bench consisting ofRavish Sood, Judicial Member and Jamlappa D Battull, Accountant Member held that no...
![No Deliberate Attempt on part of Assessee to take Advantage of Delay in filing Appeal: ITAT condones Delay [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Assessee-Appeal-ITAT-taxscan.jpeg "No Deliberate Attempt on part of Assessee to take Advantage of Delay in filing Appeal: ITAT condones Delay [Read Order]")
![Investments Converted into Stock-in-Trade can avail exemption u/s 10(38): ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Investments-Stock-in-Trade-exemption-ITAT-taxscan-1.jpg "Investments Converted into Stock-in-Trade can avail exemption u/s 10(38): ITAT [Read Order]")
![Disallowance of Excess Remuneration to Directors: ITAT holds Section 40 A(2)(b) can’t be invoked without Corroborative Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Disallowance-Excess-Remuneration-ITAT-corroborative-evidence-Taxscan.jpeg "Disallowance of Excess Remuneration to Directors: ITAT holds Section 40 A(2)(b) can’t be invoked without Corroborative Evidence [Read Order]")
![When there is No Clear Documentary Evidence to Prove Identity of Assessee, the Burden of Proof lies on him claiming the benefit: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Documentary-Evidence-ProveIdentity-of-Assessee-Burden-Proof-lies-claiming-benefit-ITAT-Taxscan.jpg "When there is No Clear Documentary Evidence to Prove Identity of Assessee, the Burden of Proof lies on him claiming the benefit: ITAT [Read Order]")
No bar for Registration of Society merely on ground of receiving Fund from Foreign Entity: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT) Hyderabad held that there is no bar for registration of a society even though it receives fund from foreign entity. The Bench consisted of K. Narsimha Chary,...
![No bar for Registration of Society merely on ground of receiving Fund from Foreign Entity: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/No-bar-Registration-of-Society-receiving-Fund-Foreign-Entity-ITAT-Taxscan.jpg "No bar for Registration of Society merely on ground of receiving Fund from Foreign Entity: ITAT [Read Order]")
Nature of Trust cannot be treated as 'Religious' when There is No distinction between Caste, Creed, Race, or Religion: ITAT [Read Order]
The Bangalore bench of the Income Tax Appellate Tribunal (ITAT) has held that the object of the Trust cannot be characterized as religious object especially when it does not make a distinction...
![Nature of Trust cannot be treated as Religious when There is No distinction between Caste, Creed, Race, or Religion: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Religious-Caste-Creed-Race-Religion-ITAT-taxscan.jpg "Nature of Trust cannot be treated as Religious when There is No distinction between Caste, Creed, Race, or Religion: ITAT [Read Order]")
Writ Petition challenging Income Tax Notice: Calcutta HC Imposes Cost of Rs. 10,000 on Advocate for Rude and Disrespectful Behavior in Court [Read Order]
The Calcutta High Court, while considering a writ petition challenging an income tax notice, has imposed a cost of Rs. 10,000 on the Advocate appeared for the assessee-petitioner for his rude...
![Writ Petition challenging Income Tax Notice: Calcutta HC Imposes Cost of Rs. 10,000 on Advocate for Rude and Disrespectful Behavior in Court [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Writ-Petition-Income-Tax-Notice-Calcutta-High-Court-Advocate-Disrespectful-Behavior-Rude-Court-Taxscan.jpg "Writ Petition challenging Income Tax Notice: Calcutta HC Imposes Cost of Rs. 10,000 on Advocate for Rude and Disrespectful Behavior in Court [Read Order]")
Income earned by NGO from charging Service Charges from its donor is Charitable in Nature: Delhi High Court [Read Order]
The Delhi High Court has held that, Income earned by NGO from charging Service Charges from its donor is Charitable in Nature. The Assessee, NGO India HIV AIDS Alliance has submitted that, the...
![Income earned by NGO from charging Service Charges from its donor is Charitable in Nature: Delhi High Court [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Income-Service-Charge-Charitable-Delhi-High-Court-taxscan.jpg "Income earned by NGO from charging Service Charges from its donor is Charitable in Nature: Delhi High Court [Read Order]")
Relief to Tata Teleservices: Payment of 20% of Disputed Tax Demand is not a Pre-requisite for Granting Stay, Can be Relaxed, rules Delhi HC [Read Order]
In a major relief to M/s Tata Teleservices, the Delhi High Court has held that the payment of 20% of disputed tax demand cannot be a condition for granting stay on recovery proceedings and the rule...
![Relief to Tata Teleservices: Payment of 20% of Disputed Tax Demand is not a Pre-requisite for Granting Stay, Can be Relaxed, rules Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Tata-Teleservices-Payment-Disputed-Tax-Demand-Delhi-HC-taxscan.jpg "Relief to Tata Teleservices: Payment of 20% of Disputed Tax Demand is not a Pre-requisite for Granting Stay, Can be Relaxed, rules Delhi HC [Read Order]")
Foreign Company not Taxable in India for Interest on Income Tax Refund not Connected to PE Under DTAA: ITAT [Read Order]
The Dehradun Bench of ITAT has held that interest on income tax refund received by a foreign enterprise is not effectively connected to its Permanent Establishment in India and therefore it cannot be...
![Foreign Company not Taxable in India for Interest on Income Tax Refund not Connected to PE Under DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Foreign-Company-Interest-On-Income-Tax-Refund-DTAA-ITAT-TAXSCAN.jpg "Foreign Company not Taxable in India for Interest on Income Tax Refund not Connected to PE Under DTAA: ITAT [Read Order]")
![No TDS u/s 194A on Interest Payments to Agra Development Authority: Supreme Court [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/No-TDS-Interest-Payments-Agra-Development-Authority-Supreme-Court-Taxscan.jpeg "No TDS u/s 194A on Interest Payments to Agra Development Authority: Supreme Court [Read Order]")