![Deduction u/s 35 (2AB) can invoke only for expenditure incurred R&D facility inside India: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Deduction-expenditure-RD-facility-inside-India-ITAT-Taxscan.jpeg "Deduction u/s 35 (2AB) can invoke only for expenditure incurred R&D facility inside India: ITAT [Read Order]")
Deduction u/s 35 (2AB) can invoke only for expenditure incurred R&D facility inside India: ITAT [Read Order]
The Pune bench Income Tax Appellate Tribunal (ITAT) has held that deduction u/s 35(2AB) can allow only for expenditure incurred R&D facility in...
![Deduction u/s 801A claimed in Revised Income Tax Return shall be allowed: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Deduction-Return-ITAT-taxscan.jpeg "Deduction u/s 801A claimed in Revised Income Tax Return shall be allowed: ITAT [Read Order]")
![Insurance Subsidy received from Government Eligible for Deduction u/s 80IC: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Insurance-subsidy-Government-Eligible-deduction-ITAT-taxscan-.jpeg "Insurance Subsidy received from Government Eligible for Deduction u/s 80IC: ITAT [Read Order]")
![CAM Charges included in Rent allowable as Income Tax Deduction: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/CAM-Rent-allowable-Deduction-ITAT-taxscan.jpeg "CAM Charges included in Rent allowable as Income Tax Deduction: ITAT [Read Order]")
Drawings made for Non-Business purposes are not allowable as Income Tax Deduction: ITAT [Read Order]
The Visakhapatnam bench of the Income Tax Appellate Tribunal (ITAT) has held that drawings made for non-business purposes are not allowable as a deduction under section 36(1)(iii) of the Income Tax...
![Drawings made for Non-Business purposes are not allowable as Income Tax Deduction: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Drawings-non-business-Deduction-ITAT-Taxscan.jpeg "Drawings made for Non-Business purposes are not allowable as Income Tax Deduction: ITAT [Read Order]")
No Deduction of Profits and Gains from Industrial undertakings u/s 80IA (4) without Notification issued by the Competent Authority: ITAT [Read Order]
The Kolkata Bench of Income Tax Appellate Tribunal has held that no deduction of profits and gains from industrial undertakings u/s 80IA(4) without notification issued by the competent authority. ...
![No Deduction of Profits and Gains from Industrial undertakings u/s 80IA (4) without Notification issued by the Competent Authority: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Deduction-Profits-and-Gains-Competent-Authority-taxscan.jpeg "No Deduction of Profits and Gains from Industrial undertakings u/s 80IA (4) without Notification issued by the Competent Authority: ITAT [Read Order]")
![Gujarat HC Strikes Down Portion of GST Notification mandating 1/3rd Deduction of Land [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Gujarat-HC-Down-Portion-GST-Notification-Deduction-of-Land-Taxscan.jpeg "Gujarat HC Strikes Down Portion of GST Notification mandating 1/3rd Deduction of Land [Read Order]")
![Relief to Google: ITAT allows Deduction of ESI/PF Contributions paid after Due Date [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/WhatsApp-Image-2022-03-24-at-3.25.31-PM.jpeg "Relief to Google: ITAT allows Deduction of ESI/PF Contributions paid after Due Date [Read Order]")
Finance Act Amendment denying Deduction towards ESI/PF Contributions beyond Due Date not applicable prior to 2021: ITAT allows 47 Appeals [Read Order]
While disposing of 47 appeals, the Agra ITAT, on Monday ruled that the amendment in provision 43B of the Income Tax Act, 1961 vide Finance Act, 2021 whereby the Government denied the deduction of...
![Finance Act Amendment denying Deduction towards ESI/PF Contributions beyond Due Date not applicable prior to 2021: ITAT allows 47 Appeals [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Finance-Act-Amendment-Deduction-Contribution-ITAT-Appeals-taxscan.jpeg "Finance Act Amendment denying Deduction towards ESI/PF Contributions beyond Due Date not applicable prior to 2021: ITAT allows 47 Appeals [Read Order]")
Relief to Deloitte: ESI & PF Contributions made after Due Date allowable as Deduction, rules ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Kolkata bench, while allowing relief to Deloitte Haskins & Sells, has held thatthe contributions made after the statutory due date shall be allowable as...
![Relief to Deloitte: ESI & PF Contributions made after Due Date allowable as Deduction, rules ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/ITAT-Delhi-Deloitte-ESI-PF-Contributions-Deduction-ITAT-taxscan.jpeg "Relief to Deloitte: ESI & PF Contributions made after Due Date allowable as Deduction, rules ITAT [Read Order]")