![No Disallowance shall be made u/s 37(1) of Income Tax Act on Site Expenses Incurred for Railway Business: ITAT deletes Ad-Hoc Disallowance [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/disallowance-Income-Tax-Act-Site-Expenses-Railway-Business-ITAT-deletes-Ad-Hoc-taxscan.jpg "No Disallowance shall be made u/s 37(1) of Income Tax Act on Site Expenses Incurred for Railway Business: ITAT deletes Ad-Hoc Disallowance [Read Order]")
No Disallowance shall be made u/s 37(1) of Income Tax Act on Site Expenses Incurred for Railway Business: ITAT deletes Ad-Hoc Disallowance [Read Order]
The Income Tax Appellate Tribunal (ITAT) Kolkata Bench while deleting the ad-hoc disallowance held that no disallowance should be made under...
![No Disallowance u/s. 40(a)(ia) of Income Tax Act can be Made for Short Deduction of Tax: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Disallowance-No-Disallowance-ITAT-short-deduction-section-40aia-of-Income-Tax-Act-taxscan.jpg "No Disallowance u/s. 40(a)(ia) of Income Tax Act can be Made for Short Deduction of Tax: ITAT [Read Order]")
![Payment Made for Employees Contribution after Due Date cannot be Allowed as Deduction : ITAT Directs to Restrict Disallowance [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Payment-Made-for-Employees-Contribution-after-Due-Date-cannot-be-Allowed-as-Deduction-ITAT-Directs-to-Restrict-Disallowance-.jpg "Payment Made for Employees Contribution after Due Date cannot be Allowed as Deduction : ITAT Directs to Restrict Disallowance [Read Order]")
![Due date for Payment of PF/ESI on Public Holiday shall not result in Disallowance: ITAT sets aside Order of CIT(A) [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Due-date-for-Payment-Payment-of-PF-ESI-Payment-PF-Public-Holiday-Payment-of-PF-ESI-on-Public-Holiday-disallowance-ITAT-taxscan.jpg "Due date for Payment of PF/ESI on Public Holiday shall not result in Disallowance: ITAT sets aside Order of CIT(A) [Read Order]")
![Disallowance u/s 14A of Income Tax Act should not Exceed Exempt Income of Assessment Year: ITAT Upholds Deletion of Disallowance [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Disallowance-Income-Tax-Act-Exempt-Income-of-Assessment-Year-Income-of-Assessment-Year-ITAT-Upholds-Deletion-of-Disallowance-taxscan.jpg "Disallowance u/s 14A of Income Tax Act should not Exceed Exempt Income of Assessment Year: ITAT Upholds Deletion of Disallowance [Read Order]")
Disallowance made u/s 40(a)(ia) of Income Tax Act on ground of Non Disclosure of Payment of Transportation Charges in Income Tax Return: ITAT Directs Re-adjudication [Read Order]
The Kolkata bench of the Income Tax Appellate Tribunal (ITAT) directed the assessing officer to re-adjudicate the disallowance made under section 40(a)(a) of the Income Tax Act,1961 on the ground of...
![Disallowance made u/s 40(a)(ia) of Income Tax Act on ground of Non Disclosure of Payment of Transportation Charges in Income Tax Return: ITAT Directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Disallowance-Income-Tax-Act-Income-Tax-Transportation-Charges-Income-Tax-Return-ITAT-taxscan.jpg "Disallowance made u/s 40(a)(ia) of Income Tax Act on ground of Non Disclosure of Payment of Transportation Charges in Income Tax Return: ITAT Directs Re-adjudication [Read Order]")
Pre-Operative Expenses of Developing Business Activities shall not be disallowed: ITAT Grant Relief to Honda Access [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) while granting relief to Honda Access held that pre -operative expenses of developing business activities should not be disallowed. The...
![Pre-Operative Expenses of Developing Business Activities shall not be disallowed: ITAT Grant Relief to Honda Access [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Pre-Operative-Expenses-Development-Business-Activities-disallowance-ITAT-Honda-Access-Relief-taxscan.jpg "Pre-Operative Expenses of Developing Business Activities shall not be disallowed: ITAT Grant Relief to Honda Access [Read Order]")
![Disallowance to Enhancement of Assessed Income: ITAT Reverses Order of CIT(A) [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Disallowance-Enhancement-of-Assessed-Income-Enhancement-Assessed-Income-Income-ITAT-Reverses-Order-of-CITA-ITAT-Reverses-Order-of-CITA-Reverses-Order-CITA-taxscan.jpg "Disallowance to Enhancement of Assessed Income: ITAT Reverses Order of CIT(A) [Read Order]")
Relief to Steel Authority of India: ITAT directs to rework Disallowance made u/s 14 A without Following Directions made by CIT(A) [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) allowed relief to the Steel Authority of India by directing to rework disallowance made under Section 14A of the Income Tax Act, 1961...
![Relief to Steel Authority of India: ITAT directs to rework Disallowance made u/s 14 A without Following Directions made by CIT(A) [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Relief-to-Steel-Authority-of-India-ITAT-directs-to-rework-Disallowance-made-Directions-made-by-CITA-.jpg "Relief to Steel Authority of India: ITAT directs to rework Disallowance made u/s 14 A without Following Directions made by CIT(A) [Read Order]")
Claim of LTCG Not Allowable when Transactions of Transfer of Land does not Falls Within Ambit of Section 45 of Income Tax Act : ITAT [Read Order]
The New Delhi bench of the Income Tax Appellate Tribunal (ITAT) held that the claim of Long Term Capital Gain (LTCG) was not allowable when the transaction of transfer of land does not fall within...
![Claim of LTCG Not Allowable when Transactions of Transfer of Land does not Falls Within Ambit of Section 45 of Income Tax Act : ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Claim-LTCG-Allowable-Transactions-Transfer-Land-Ambit-Income-Tax-Act-TAXSCAN.jpg "Claim of LTCG Not Allowable when Transactions of Transfer of Land does not Falls Within Ambit of Section 45 of Income Tax Act : ITAT [Read Order]")
Expenses Incurred by PE to be Set Off in Legal Expenses Against Interest Income: ITAT deletes Disallowance [Read Order]
The New Delhi Bench of the Income Tax Appellate Tribunal (ITAT) deleted disallowance in the matter of expenses incurred by the Permanent Establishment (PE) to be set off in legal expenses against the...
![Expenses Incurred by PE to be Set Off in Legal Expenses Against Interest Income: ITAT deletes Disallowance [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Expenses-Incurred-by-PE-to-be-Set-Off-in-Legal-Expenses-Against-Interest-Income-ITAT-deletes-Disallowance-TAXSCAN.jpg "Expenses Incurred by PE to be Set Off in Legal Expenses Against Interest Income: ITAT deletes Disallowance [Read Order]")
ITAT deletes disallowance made u/s 80P of Income Tax Act on Failure to File ROI in Due Date Prior to Amendment of S.143(1) (a)(v) of Act [Read Order]
The Chandigarh Bench of the Income Tax Appellate Tribunal (ITAT) has deleted the disallowance made under Section 80P of the Income Tax Act, 1961 on failure to file return of income in due date prior...
![ITAT deletes disallowance made u/s 80P of Income Tax Act on Failure to File ROI in Due Date Prior to Amendment of S.143(1) (a)(v) of Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/ITAT-deletes-disallowance-Income-Tax-Act-on-Failure-to-File-ROI-in-Due-Date-Prior-to-Amendment-TAXSCAN.jpg "ITAT deletes disallowance made u/s 80P of Income Tax Act on Failure to File ROI in Due Date Prior to Amendment of S.143(1) (a)(v) of Act [Read Order]")