![ITAT upholds Disallowance of Belated Payment of Employees’ Contribution to Provident Fund/ESIC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/ITAT-disallowance-elated-Payment-Employees-Contribution-Provident-Fund-income-tax-taxscan.jpg "ITAT upholds Disallowance of Belated Payment of Employees’ Contribution to Provident Fund/ESIC [Read Order]")
ITAT upholds Disallowance of Belated Payment of Employees’ Contribution to Provident Fund/ESIC [Read Order]
The Income Tax Appellate Tribunal (ITAT) Delhi Bench upheld the disallowance of belated payment of employees’ contribution to provident fund and...
![Disallowance made by AO on ground of Utilisation of Expenses for Non Business Purposes : ITAT Directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Disallowance-Income-Tax-AO-Utilisation-of-Expenses-Utilisation-Expenses-Non-Business-Purposes-ITAT-Directs-Re-adjudication-ITAT-Re-adjudication-taxscan.jpg "Disallowance made by AO on ground of Utilisation of Expenses for Non Business Purposes : ITAT Directs Re-adjudication [Read Order]")
![Fee Paid for Late Filing of Professional Tax Return is Penal in Nature: ITAT Upholds Disallowance [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Fee-Paid-for-Late-Filing-of-Professional-Tax-Return-is-Penal-in-Nature-ITAT-Upholds-Disallowance-TAXSCAN.jpg "Fee Paid for Late Filing of Professional Tax Return is Penal in Nature: ITAT Upholds Disallowance [Read Order]")
![Failure to Justify Service render to AE: ITAT Upholds Disallowance of Payment of Agency Commission [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Failure-Associated-Enterprise-ITAT-Uphold-disallowance-Payment-Agency-Commission-income-tax-income-tax-taxscan.jpg "Failure to Justify Service render to AE: ITAT Upholds Disallowance of Payment of Agency Commission [Read Order]")
![ITAT Upholds Disallowance made u/s 143(1) of Income Tax Act on ground of Late Deposition of Employee’s Contribution to PF/ESI [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Uphold-Employees-Contribution-Provident-fund-deposit-Disallowance-income-tax-taxscan.jpg "ITAT Upholds Disallowance made u/s 143(1) of Income Tax Act on ground of Late Deposition of Employee’s Contribution to PF/ESI [Read Order]")
No disallowance on claim of Capital Loss computed after Transfer of Possession of Property: ITAT deletes Addition [Read Order]
The Chennai Bench of Income Tax Appellate Tribunal (ITAT) has held that no disallowance on a claim of capital loss is computed after the transfer of possession of the property. The assessee...
![No disallowance on claim of Capital Loss computed after Transfer of Possession of Property: ITAT deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/No-disallowance-on-claim-of-Capital-Loss-computed-after-Transfer-of-Possession-of-Property-disallowance-on-claim-of-Capital-Loss-disallowance-Capital-Loss-ITAT-deletes-Addition-ITAT-Taxscan.jpg "No disallowance on claim of Capital Loss computed after Transfer of Possession of Property: ITAT deletes Addition [Read Order]")
Revised Return filed within Time Limit u/s 139(5) of Income Tax Act is Valid Return: ITAT Deletes Disallowance of Unamortized Brokerage Expense [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal (ITAT) has deleted the disallowance of unamortized brokerage expense as the revised return filed within the time limit prescribed under Section...
![Revised Return filed within Time Limit u/s 139(5) of Income Tax Act is Valid Return: ITAT Deletes Disallowance of Unamortized Brokerage Expense [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Revised-return-time-limit-valid-return-ITAT-disallowance-unamortized-brokerage-expense-income-tax-act-income-income-tax-tax-taxscan.jpg "Revised Return filed within Time Limit u/s 139(5) of Income Tax Act is Valid Return: ITAT Deletes Disallowance of Unamortized Brokerage Expense [Read Order]")
Disallowance made by AO due to Non-Submission of Business Vouchers: ITAT Directs Re-adjudication [Read Order]
The Pune bench of the Income Tax Appellate Tribunal (ITAT) directed re-adjudication to the assessing officer for the disallowance made on the ground of the nonsubmission of business vouchers. ...
![Disallowance made by AO due to Non-Submission of Business Vouchers: ITAT Directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Disallowance-made-by-AO-due-to-Non-Submission-of-Business-Vouchers-Disallowance-made-by-AO-Disallowance-AO-Business-Vouchers-ITAT-ITAT-Directs-Re-adjudication-Taxscan.jpg "Disallowance made by AO due to Non-Submission of Business Vouchers: ITAT Directs Re-adjudication [Read Order]")
No Disallowance u/s.40A (3) of Income Tax Act on Payment made towards Purchase of Beer from State Government: ITAT [Read Order]
The Raipur bench of Income Tax Appellate Tribunal (ITAT) has held that there is no disallowance under Section 40A (3) of Income Tax Act, 1961 on payment made towards purchase of beer from state...
![No Disallowance u/s.40A (3) of Income Tax Act on Payment made towards Purchase of Beer from State Government: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/disallowance-Income-Tax-Act-payment-Purchase-Beer-State-Government-ITAT-income-tax-taxscan.jpg "No Disallowance u/s.40A (3) of Income Tax Act on Payment made towards Purchase of Beer from State Government: ITAT [Read Order]")
Mere Acceptance of Disallowance cannot Conclude Furnishing of Inaccurate Particulars of Income: ITAT Deletes Penalty u/s. 271(1)(c) of Income Tax Act [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has deleted the penalty under Section 271(1)(c) of the Income Tax Act 1961 holding that mere acceptance of disallowance could not conclude...
![Mere Acceptance of Disallowance cannot Conclude Furnishing of Inaccurate Particulars of Income: ITAT Deletes Penalty u/s. 271(1)(c) of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Mere-Acceptance-of-Disallowance-Furnishing-of-Inaccurate-Particulars-of-Income-ITAT-Deletes-Penalty-of-Income-Tax-Act-TAXSCAN.jpg "Mere Acceptance of Disallowance cannot Conclude Furnishing of Inaccurate Particulars of Income: ITAT Deletes Penalty u/s. 271(1)(c) of Income Tax Act [Read Order]")
No Penalty leviable on Account of Disallowance u/s. 14A of Income Tax Act on Proper Filing of ROI: ITAT Grants Relief to ICICI Bank by Deleting Penalty [Read Order]
The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) granted relief to the ICICI bank by deleting the penalty imposed under section 14A of the Income Tax Act,1961 due to improper filing of...
![No Penalty leviable on Account of Disallowance u/s. 14A of Income Tax Act on Proper Filing of ROI: ITAT Grants Relief to ICICI Bank by Deleting Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Penalty-Penalty-leviable-Account-Disallowance-Income-Tax-Act-Proper-Filing-of-ROI-ROI-ITAT-Grants-Relief-to-ICICI-Bank-ICICI-Bank-Relief-to-ICICI-Bank-ITAT-Income-Tax-Deleting-Penalty-taxscan.jpg "No Penalty leviable on Account of Disallowance u/s. 14A of Income Tax Act on Proper Filing of ROI: ITAT Grants Relief to ICICI Bank by Deleting Penalty [Read Order]")
Disallowance made u/r 8D(iii) of Income Tax Rules without giving Weightage to Credit Balance of Investment : ITAT Directs Re-adjudication [Read Order]
The Pune bench of the Income Tax Appellate Tribunal ( ITAT) directed re-adjudication for the disallowance made under rule 8D(iii) of the Income Tax Rules, 1962 without giving Weightage to the credit...
![Disallowance made u/r 8D(iii) of Income Tax Rules without giving Weightage to Credit Balance of Investment : ITAT Directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Disallowance-Income-Tax-Income-Tax-Rules-Credit-Balance-Investment-weightage-ITAT-re-adjudication-income-tax-taxscan.jpg "Disallowance made u/r 8D(iii) of Income Tax Rules without giving Weightage to Credit Balance of Investment : ITAT Directs Re-adjudication [Read Order]")