Tribunal failed to issue specific directions to AO as to what has to be done after the assessee files the working sheet: Madras HC
The Madras High Court while quashing the order of the tribunal held that though the tribunal directed the assessee to work out the expenditure...
![Relief to Star India: ITAT directs AO to delete the Disallowance made on Account of Depreciation on Payment of Brand License Fees [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/07/ITAT-AO-disallowance-Star-India-brand-license-fees-Depreciation-Taxscan.jpeg "Relief to Star India: ITAT directs AO to delete the Disallowance made on Account of Depreciation on Payment of Brand License Fees [Read Order]")
![Delhi HC affirms Assessee not entitled to Claim Deduction until Liability for which Deduction is Claimed has Accrued [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2020/02/Assessee-Claim-deduction-Taxscan.jpg "Delhi HC affirms Assessee not entitled to Claim Deduction until Liability for which Deduction is Claimed has Accrued [Read Judgment]")
![ITAT allows Disallowance of Sum for Non-Submission of Documents and Non-Deduction of TDS on Reimbursements [Read Order]](https://www.taxscan.in/wp-content/uploads/2019/12/Reimbursements-ITAT-Taxscan.jpg "ITAT allows Disallowance of Sum for Non-Submission of Documents and Non-Deduction of TDS on Reimbursements [Read Order]")
No Disallowance of Expenditure for Non-Deduction of Tax on Services and Payments Made Outside of India: ITAT [Read Order]
The Jaipur bench of the Income Tax Appellate Tribunal ( ITAT ) has ruled that, No Disallowance of Expenditure for Non-Deduction of Tax on Services and Payments Made Outside of India. The ITAT has...
![No Disallowance of Expenditure for Non-Deduction of Tax on Services and Payments Made Outside of India: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/01/Expenditure-Taxscan.jpg "No Disallowance of Expenditure for Non-Deduction of Tax on Services and Payments Made Outside of India: ITAT [Read Order]")
Disallowance of Rental Expenses merely as per the Leave and License Agreement can’t be Sustained: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT) in Mumbai has ruled that, Disallowance Of Rental Expenses Merely As Per the Leave and License Agreement Cannot Be Sustained. The appeal has been filed by the...
![Disallowance of Rental Expenses merely as per the Leave and License Agreement can’t be Sustained: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2019/12/Rental-Expenses-ITAT-Taxscan.jpg "Disallowance of Rental Expenses merely as per the Leave and License Agreement can’t be Sustained: ITAT [Read Order]")
Mere Existence of Mixed Fund do not Automatically attract Disallowance u/s 14A: Gujarat High Court [Read Judgment]
A two-judge bench of the Gujarat High Court has held that the mere existence of mixed fund would not automatically attract disallowance under section 14A of the Income Tax Act, 1961. During the...
![Mere Existence of Mixed Fund do not Automatically attract Disallowance u/s 14A: Gujarat High Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2019/01/GST-Gujarat-High-Court-Taxscan.jpg "Mere Existence of Mixed Fund do not Automatically attract Disallowance u/s 14A: Gujarat High Court [Read Judgment]")
Tribunal confirms Disallowance since Sham Transactions under the garb of Donation was used for Evasion [Read Order]
A division bench of the Income Tax Appellate Tribunal (ITAT), Chennai bench has held that the Assessing Officer was rightly disallowed deduction claim since their involved sham transaction under the...
![Tribunal confirms Disallowance since Sham Transactions under the garb of Donation was used for Evasion [Read Order]](https://www.taxscan.in/wp-content/uploads/2019/05/Sham-Transaction-Donation-ITAT-Taxscan.jpg "Tribunal confirms Disallowance since Sham Transactions under the garb of Donation was used for Evasion [Read Order]")
![100% Disallowance for Bogus Purchases can’t be made when Sales are not Doubted: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/07/Bogus-Purchases-Taxscan.jpg "100% Disallowance for Bogus Purchases can’t be made when Sales are not Doubted: ITAT [Read Order]")
![Addition can’t be made while deciding Rectification Application: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/08/Rectification-Application.jpg "Addition can’t be made while deciding Rectification Application: ITAT [Read Order]")