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Disallowance

No TDS on Commission paid to Partner by Firm: ITAT [Read Order]

Taxscan Team

The Income Tax Appellate Tribunal (ITAT), Delhi bench has held that commission paid to partners is not covered under Section 194H of the Income Tax...

Relief to Novartis India: ITAT allows Tax Neutral Disallowance [Read Order]

Disallowance under Rule 8D(ii) not Warranted When Investments Made from Own Funds: ITAT [Read Order]

No TDS on Payment of Credit/Debit Card Commission to Domestic Banks: ITAT deletes Disallowance [Read...

Disallowance u/s 14A cannot be more than Exempt Income: ITAT [Read Order]

No Objection on Disallowance under section 14A: ITAT deletes Penalty [Read Order]

The Income Tax Appellate Tribunal (ITAT), Delhi Bench deleted penalty as there was no objection on the disallowance under Section 14A of the Income Tax Act, 1961. The assessee company, M/s. IRCON...

Disallowance of Loss on Trading in Shares and Communities based on fictitious transactions not permissible when evidence adduced: ITAT [Read Order]

The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has held that disallowance of loss on trading in shares and Communities based on fictitious transactions is not permissible when the...

Disallowance u/s 14 A is not permissible When Assessee does not have Exempt Income: ITAT [Read Order]

Bangalore the Income Tax Appellate Tribunal (ITAT) has held that the disallowance u/s 14 A rws 8D of the Income Tax Act,1961 is not permissible when the assessee does not have exempt Income. M/s....

Management Fee not taxable in India under India-USA DTAA: ITAT deletes Disallowance u/s 40(a)(i) [Read Order]

The Income Tax Appellate Tribunal (ITAT), New Delhi Bench deleted disallowance under Section 40(a)(i) of the Income Tax Act, 1961 as Management fee not taxable in India under India-USA Double...

No Exempted Income: ITAT deletes Disallowance u/s14A of Income Tax Act [Read Order]

The Income Tax Appellate Tribunal, Bangalore Bench, has recently, in an appeal filed before it, held that no disallowance under section 14A shall be made, when no exempt income is earned by the...

Payments made as Expense onsite project to third party vendors not liable to TDS, disallowance made u/s 40(a)(i) not permissible: ITAT [Read Order]

Payments made as expense onsite project to the third party vendors not liable to deduct tax at source, disallowance made u/s 40(a)(i) not permissible, the Bangalore the Income Tax Appellate Tribunal...

Disallowance of Depreciation under MAT Provisions for Adjustments in Book of Profit does not Attract Penalty: ITAT [Read Order]

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT), in a recent ruling has held in favour of the assessee that, no penalty can be imposed under Minimum Average Tax (MAT) provisions for...

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