![Disallowance u/s 37 cant be made when Details have been furnished by Assessee for Business Promotion Expenditure: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Disallowance-Details-furnished-by-Assessee-Business-Promotion-Expenditure-ITAT-TAXSCAN.jpg "Disallowance u/s 37 cant be made when Details have been furnished by Assessee for Business Promotion Expenditure: ITAT [Read Order]")
Disallowance u/s 37 can't be made when Details have been furnished by Assessee for Business Promotion Expenditure: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) held that the disallowance under Section 37 of the Income Tax Act, 1961 cannot be made...
![Failure to produce Book of accounts during Assessment Proceedings due to communication gap between Assessees Representative and Company: ITAT directs Re adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Failure-to-produce-Book-accounts-Assessment-Proceedings-communication-between-Assessees-Representative-Company-ITAT-directs-Re-adjudication-TAXSCAN.jpg "Failure to produce Book of accounts during Assessment Proceedings due to communication gap between Assessees Representative and Company: ITAT directs Re adjudication [Read Order]")
GST Applicable on Supervision Charges Collected by Electricity Distribution Company for Electricity Line Installation, Material Costs Exempt When Borne by Recipient: AAR [Read Order]
The Authority for Advance Ruling (AAR), Uttar Pradesh has held that Goods and Services Tax (GST) is applicable on the Supervision Charges collected by the Electricity Distribution Company for...
![GST Applicable on Supervision Charges Collected by Electricity Distribution Company for Electricity Line Installation, Material Costs Exempt When Borne by Recipient: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/GST-Supervision-Charges-Company-Electricity-Installation-Material-Exempt-Borne-Recipient-AAR-TAXSCAN.jpg "GST Applicable on Supervision Charges Collected by Electricity Distribution Company for Electricity Line Installation, Material Costs Exempt When Borne by Recipient: AAR [Read Order]")
ICAI Finds CA not Guilty of Professional Misconduct on alleged Certification of Form INC-22A to Non-Existent Company
The Institute of Chartered Accountants (ICAI) has determined that the Chartered Accountant (CA) accused of providing Form INC-22A to a non-existent company is not guilty of professional misconduct. ...
Tax Auditor Holding Interests and Business Relations with Entities having Business Connections with Company Guilty of Misconduct: ICAI [Read Order]
The Institute of Chartered Accountants of India (ICAI) observed that Tax Auditor holding interests and business relations with entities having business connections with company is guilty of...
ITAT upholds Disallowance on Account of Failure to prove Long Term Capital Loss arises from Sale of Share Of Company [Read Order]
The Income Tax Appellate Tribunal (ITAT) Ahmedabad Bench upheld the disallowance made by the assessing officer on account of failure to prove long term capital loss arises from the sale of...
![ITAT upholds Disallowance on Account of Failure to prove Long Term Capital Loss arises from Sale of Share Of Company [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/ITAT-disallowance-account-Failure-prove-Long-Term-Capital-Loss-Sale-Share-Company-taxscan.jpg "ITAT upholds Disallowance on Account of Failure to prove Long Term Capital Loss arises from Sale of Share Of Company [Read Order]")
Payment for architectural design could not be classified as royalty under Article 12(3) of India Singapore DTAA: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal held that Payments made in consideration of architectural design could not be classified as royalty under Article 12(3) of India Singapore Double...
![Payment for architectural design could not be classified as royalty under Article 12(3) of India Singapore DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Payment-architectural-classified-royalty-Article-India-Singapore-DTAA-ITAT-taxscan.jpg "Payment for architectural design could not be classified as royalty under Article 12(3) of India Singapore DTAA: ITAT [Read Order]")
