![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]")
Relief to Google: ITAT allows Deduction of ESI/PF Contributions paid after Due Date [Read Order]
The Bangalore bench of the ITAT has granted relief to Google India by allowing deduction section 43B as well as 36(1)(va) of the Income Tax Act in...
![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]](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]")
![CENVAT Credit receivables which couldn’t be Set Off can be allowable as Income Tax Deduction: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Income-Tax-Deduction-CENVAT-Credit-Deduction-ITAT-Taxscan.jpeg "CENVAT Credit receivables which couldn’t be Set Off can be allowable as Income Tax Deduction: ITAT [Read Order]")
![Amended Provisions relating to Income Tax Deduction towards Contribution towards ESI and PF not applicable to AY 2018-19: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Amended-Provisions-Deduction-Contribution-ESI-and-PF-AY-ITAT-Taxscan.jpeg "Amended Provisions relating to Income Tax Deduction towards Contribution towards ESI and PF not applicable to AY 2018-19: ITAT [Read Order]")
Deduction of Employees Contribution to ESI and PF: Amendment in Finance Act, 2021 does not applicable to AY 2018-19 and AY 2019-2020, rules ITAT
The Income Tax Appellate Tribunal (ITAT), Bangalore bench has held that the amendment under the Finance Act, 2021 relating to deduction of employees’ contribution to ESI and PF would not be...
Claim of Deduction of Contribution to ESI and Provident Fund cannot be denied to Assessee for Period prior to Finance Act Amendment in 2021: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi bench has held that the claim of deduction of contribution to Employee’s State Insurance Scheme (ESI) and Provident Fund u/s.36(1)(va) could not be...
![Claim of Deduction of Contribution to ESI and Provident Fund cannot be denied to Assessee for Period prior to Finance Act Amendment in 2021: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/Claim-of-Deduction-ESI-Provident-Fund-Finance-Act-Amendment-ITAT-Taxscan.jpg "Claim of Deduction of Contribution to ESI and Provident Fund cannot be denied to Assessee for Period prior to Finance Act Amendment in 2021: ITAT [Read Order]")
![Deduction allowable to Loss on Investment in Subsidiary made to Boost Sales: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/Deduction-Loss-on-Investment-Boost-Sales-ITAT-taxscan.jpg "Deduction allowable to Loss on Investment in Subsidiary made to Boost Sales: ITAT [Read Order]")
![R&D Activity in Biotechnology Services would be treated as ‘Computer Software’: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/Computer-Software-ITAT.jpg "R&D Activity in Biotechnology Services would be treated as ‘Computer Software’: ITAT [Read Order]")
ITAT upholds Order denying Income Tax Deduction of sum paid to Real Estate Broker for want of Proof of Payment [Read Order]
The Income Tax Appellate Tribunal (ITAT), Pune bench has held that the Income Tax deduction cannot be allowed to the payment of brokerage at the time of purchasing the property on the ground that the...
![ITAT upholds Order denying Income Tax Deduction of sum paid to Real Estate Broker for want of Proof of Payment [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/11/Finance-Minister-Income-Tax-Relief-Developers-Home-Buyers-Boost-Real-Estate-Demand-Taxscan.jpeg "ITAT upholds Order denying Income Tax Deduction of sum paid to Real Estate Broker for want of Proof of Payment [Read Order]")
SC upholds Deduction of Gains derived by 100% Export-oriented undertaking as Assessee set up only an expansion of Old Unit and not a New Unit [Read Order]
The Supreme Court has upheld the deduction of gains derived by 100% export-oriented undertaking as assessee set up only an expansion of old units and not a new unit. In arriving at the conclusion...
![SC upholds Deduction of Gains derived by 100% Export-oriented undertaking as Assessee set up only an expansion of Old Unit and not a New Unit [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/Supreme-Court-Taxscan.jpg "SC upholds Deduction of Gains derived by 100% Export-oriented undertaking as Assessee set up only an expansion of Old Unit and not a New Unit [Read Order]")
Form No. 56FF to be furnished along with Income Tax Return for claiming Section 10A(1B)(b) Deduction: CBDT [Read Notification]
The Central Board of Direct Taxes (CBDT) has notified Form No. 56FF to be furnished along with the Income Tax Return for claiming section 10A(1B)(b) deduction. The notification shall come into...
![Form No. 56FF to be furnished along with Income Tax Return for claiming Section 10A(1B)(b) Deduction: CBDT [Read Notification]](https://www.taxscan.in/wp-content/uploads/2021/12/Form-No.-56FF-Income-Tax-Return-Income-Tax-Deduction-CBDT-Section-10A1Bb-of-the-Income-Tax-Act-Taxscan.jpg "Form No. 56FF to be furnished along with Income Tax Return for claiming Section 10A(1B)(b) Deduction: CBDT [Read Notification]")