![ITAT restricts the disallowance to the Accommodation entries [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/03/ITAT-disallowance-accommodation-entries-Taxscan.jpg "ITAT restricts the disallowance to the Accommodation entries [Read Order]")
ITAT restricts the disallowance to the Accommodation entries [Read Order]
The Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench restricted the disallowance to the accommodation entries. The assessee-company,...
![Karnataka High Court quashes disallowance of 10% expenses paid to port workers as incentives [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2021/02/Karnataka-High-Court-disallowance-port-workers-incentives-Taxscan.jpg "Karnataka High Court quashes disallowance of 10% expenses paid to port workers as incentives [Read Judgment]")
![No 100% disallowance for Bogus purchase when Sales are not doubted: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/01/disallowance-bogus-purchase-sales-ITAT.jpg "No 100% disallowance for Bogus purchase when Sales are not doubted: ITAT [Read Order]")
![ITAT deletes disallowance as the Payments were not chargeable to Tax as Employees of AEs working for Taxpayer [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/12/ITAT-disallowance-payments-employees-of-AEs-taxpayer-Taxscan.jpg "ITAT deletes disallowance as the Payments were not chargeable to Tax as Employees of AEs working for Taxpayer [Read Order]")
![Payments made to non-resident for acquiring off-the-shelf Software isn’t Royalty, No obligation to deduct TDS: ITAT deletes disallowance against Infosys [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/12/Payments-shelf-Software-Royalty-obligation-to-deduct-TDS-ITAT-deletes-disallowance-Infosys-Taxscan.jpg "Payments made to non-resident for acquiring off-the-shelf Software isn’t Royalty, No obligation to deduct TDS: ITAT deletes disallowance against Infosys [Read Order]")
![No disallowance of Interest on Borrowed Capital for Business purposes: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/12/disallowance-Interest-Borrowed-Capital-Business-purposes-ITAT-Taxscan.jpg "No disallowance of Interest on Borrowed Capital for Business purposes: ITAT [Read Order]")
Relief to Acer India: ITAT deletes disallowance on purchase of Software for non-deduction of TDS [Read Order]
The Income Tax Appellate Tribunal (ITAT), Banglore Bench deleted the disallowance on purchase of software for non-deduction of Tax at Source. The assessee, M/s. Acer India Private Limited is...
![Relief to Acer India: ITAT deletes disallowance on purchase of Software for non-deduction of TDS [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/12/Acer-India-ITAT-disallowance-purchase-of-Software-non-deduction-TDS-Taxscan-1.jpeg "Relief to Acer India: ITAT deletes disallowance on purchase of Software for non-deduction of TDS [Read Order]")
![ITAT deletes disallowance made by Assessing Officer against Coffeeday [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/10/ITAT-deletes-disallowance-Assessing-Officer-Coffeeday-Taxscan.jpg "ITAT deletes disallowance made by Assessing Officer against Coffeeday [Read Order]")
Disallowance can’t be more than the Income earned by assessee: ITAT grants relief to Oman International Bank [Read Order]
The Income Tax Appellate Tribunal (ITAT), Mumbai Bench while remitting the matter back to the AO held that the disallowance cannot be more than the income earned by the assessee. The assessee,...
![Disallowance can’t be more than the Income earned by assessee: ITAT grants relief to Oman International Bank [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/09/Oman-International-Bank-ITAT-disallowance-Income-earned-assessee-Taxscan.jpg "Disallowance can’t be more than the Income earned by assessee: ITAT grants relief to Oman International Bank [Read Order]")
No Disallowance of Interest Expenditure if Interest-Free Funds are more than Value of Investments and Loan Funds haven’t used to make Investments: ITAT
The Income Tax Appellate Tribunal (ITAT) Bangalore bench while remitting the matter back to the Assessing Officer (AO) said that if the interest-free funds available with the assessee is more than...
No section 14A disallowance if there is no exempt income: ITAT grants relief to Tata Sky [Read Order]
The Income Tax Appellate Tribunal (ITAT), Mumbai Bench while upholding the order of CIT(A) held that if there is no exempt income then no disallowance of expenditure under section 14A of the Act can...
![No section 14A disallowance if there is no exempt income: ITAT grants relief to Tata Sky [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/09/ITAT-disallowance-Tata-Sky-Taxscan.jpg "No section 14A disallowance if there is no exempt income: ITAT grants relief to Tata Sky [Read Order]")
ITAT deletes Disallowance by AO against Max Medical Services on the revised basis of rate of charging Lease Rental and Maintenance Charge
The Income Tax Appellate Tribunal (ITAT), Delhi Bench deleted the disallowance against Max Medical Services Limited on the basis of the rate of charging lease rental and maintenance charge. The...
