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Denial of TDS Credit on Mistake or Misconception of Assessee is Impermissible: ITAT [Read Order]

Yogitha S. Yogesh

The Ahmedabad Bench of Income Tax Appellate Tribunal (ITAT) has held that denial of Tax Deducted at Source (TDS) credit on mistake or misconception...

Admissibility of Employees' Contribution Payment of ESIc/PF Beyond the Due Date: ITAT remands the...

Rectification of Defects and Filing of Audit Report before Completion of Assessment: ITAT Allows Tax...

CPC not Authorized to Carry Out Adjustment for Disallowance of Deduction u/s 80P Income Tax Act:...

TDS on Interest on Bank Deposit cannot be denied due to Non-Submission of Statement by Wife while...

CPC cannot go beyond Income Tax Return: ITAT [Read Order]

The Income Tax Appellate Tribunal (ITAT), Pune Bench, has recently, in an appeal filed before it, held that CPC cannot go beyond return of income. The aforesaid observation was made by the Pune...

“A Right Tax has to be Collected from Right Person”, CPC bound to Correct Wrong Adjustment made through Automated Process: ITAT [Read Order]

The Delhi bench of the Income Tax Appellate Tribunal (ITAT) observed that “ a right tax has to be collected from right person” and held that Centralised Processing Centre (CPC) is bound to correct...

Establishment of Identity and Genuine Export of CPC: CESTAT allows Free Import under FTP [Read Order]

The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) allowed free import under Foreign Trade Policy (FTP) on establishment of identity and genuine export of Calcined...

Assessee claimed Deduction under Wrong Section,Tax Department can't take advantage on the Right of Assessee: ITAT [Read Order]

The Rajkot bench of the Income Tax Appellate Tribunal(ITAT) has held that the tax Department can't take advantage of the right of assessee when claiminga deduction under the wrong section. M/s. J....

TDS Credit cannot be Denied on Ground of Technical/Typographical Errors: ITAT [Read Order]

The Income Tax Appellate Tribunal (ITAT), Delhi bench has held that the TDS credit cannot be denied to the assesseeon ground of technical or typographical errors. The assessee, Seji Miyazono is an...

Late Fee for TDS Default u/s 234 E of Income Tax Act Post 01-06-2015 Valid: ITAT [Read Order]

The Income Tax Appellate Tribunal, ( ITAT ) Pune Bench, has recently, in an appeal filed before it, held the levy of late fee for TDS default u/s 234E of Income Tax Act, post 01-06-2015, to be valid....

Denial of Deduction u/s 80-IA not justified on grounds of delay in filing revised IT Return: ITAT allows Income Tax Deduction [Read Order]

The Chennai Bench of the Income Tax Appellate Tribunal (ITAT) comprising Mahavir Singh and Manoj Kumar Aggarwal held that, the assessee was eligible to claim the deduction u/s 80-IA in favour of...

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