![Income Tax Deduction to Manufacturing Unit cannot be Disallowed Even If Part of Activities are done Outside Unit: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Income-Tax-Deduction-Income-Tax-Deduction-Tax-Manufacturing-Unit-Outside-Unit-ITAT-Taxscan.jpg "Income Tax Deduction to Manufacturing Unit cannot be Disallowed Even If Part of Activities are done Outside Unit: ITAT [Read Order]")
Income Tax Deduction to Manufacturing Unit cannot be Disallowed Even If Part of Activities are done Outside Unit: ITAT [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), Mumbai bench has held that the income tax deduction under section 80IB of the Income Tax Act, 1961 cannot...
![Secret Commission paid to Middlemen in Cheque Discounting Business Eligible for 50% Deduction: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Commission-Cheque-Discounting-Business-Eligible-Deduction-ITAT-TAXSCAN.jpg "Secret Commission paid to Middlemen in Cheque Discounting Business Eligible for 50% Deduction: ITAT [Read Order]")
![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]")
![Expenses to Musical Programme and Garba Event are Personal in Nature, No Income Tax deduction: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Expenses-Musical-Programme-Garba-Event-Personal-in-Nature-Income-Tax-deduction-Income-Tax-deduction-ITAT-taxscan.jpg "Expenses to Musical Programme and Garba Event are Personal in Nature, No Income Tax deduction: ITAT [Read Order]")
![Marketing and Survey Expenses are allowable as Deduction u/s 37(1) of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Marketing-and-Survey-Expenses-Marketing-Survey-Expenses-Deduction-Income-Tax-Act-Income-Tax-ITAT-Tax-Taxscan.jpg "Marketing and Survey Expenses are allowable as Deduction u/s 37(1) of Income Tax Act: ITAT [Read Order]")
Brand Promotion Expenditure to Force India are Revenue in Nature, allowable as Deduction: ITAT rules in favour of United Breweries [Read Order]
In a significant ruling in favour of United Breweries, the Bangalore bench of the Income Tax Appellate Tribunal ( ITAT ) has held that advertisement expenses for brand promotion are revenue in nature...
![Brand Promotion Expenditure to Force India are Revenue in Nature, allowable as Deduction: ITAT rules in favour of United Breweries [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Brand-Promotion-Expenditure-Brand-Promotion-Revenue-in-Nature-Deduction-ITAT-United-Breweries-Taxscan.jpg "Brand Promotion Expenditure to Force India are Revenue in Nature, allowable as Deduction: ITAT rules in favour of United Breweries [Read Order]")
Deduction u/s 36(1)(va) not allowable When Assessee failed to Deposit Employee's Contribution to PF within due date: ITAT
The Pune bench of the Income Tax Appellate Tribunal (ITAT) has held that deduction under section 36(1)(va) of the Income Tax Act,1961 is not allowable when the assessee failed to deposit employee's...
IT Deduction for Affordable Houses cannot be Denied to Builder on ground of Subsequent Changes in Building on Completion of Statutory Conditions: Bombay HC
A Division Bench of the Bombay High Court has recently set aside the denial of income tax deduction under Section 80-IB(10) of the Income Tax Act, 1961 merely on ground of subsequent changes in...
Education Cess including Secondary and Higher Secondary Education Cess is not allowable as a Deduction: ITAT [Read Order]
The Pune bench of the Income Tax Appellate Tribunal (ITAT) has held that the education Cess including secondary and higher secondary education cess is not allowable as deduction. CC Engineers Pvt....
![Education Cess including Secondary and Higher Secondary Education Cess is not allowable as a Deduction: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Education-Cess-Secondary-Education-Cess-Higher-Secondary-Education-Cess-Deduction-ITAT-taxscan.jpg "Education Cess including Secondary and Higher Secondary Education Cess is not allowable as a Deduction: ITAT [Read Order]")
Additional Income offered as part of Business Income, entitled to Income Tax Deduction u/s 40(b)(v): ITAT [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), Bangalore Bench held that Additional income offered as part of business income, entitled to deduction under Section 40(b)(v) of the Income Tax Act, 1961. ...
![Additional Income offered as part of Business Income, entitled to Income Tax Deduction u/s 40(b)(v): ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Income-Additional-Income-Business-Income-Income-Tax-Deduction-Income-Tax-Deduction-Tax-ITAT-taxscan.jpg "Additional Income offered as part of Business Income, entitled to Income Tax Deduction u/s 40(b)(v): ITAT [Read Order]")
Income from Design Charges are business income to compute deduction u/s 10A of Income Tax Act: ITAT [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal ( ITAT ), held that Income from Design Charges are business income to compute deduction under Section 10A of the Income Tax Act, 1961. The...
![Income from Design Charges are business income to compute deduction u/s 10A of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Income-Design-Charges-business-income-business-income-deduction-Income-Tax-Act-Income-Tax-Tax-ITAT-taxscan.jpg "Income from Design Charges are business income to compute deduction u/s 10A of Income Tax Act: ITAT [Read Order]")