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![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]")
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...
![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]")
![Delayed Payment towards ESIC and PF before filing of IT Return can’t be Disallowed: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/10/Revisionary-Jurisdiction-ITAT-Taxscan.jpg "Delayed Payment towards ESIC and PF before filing of IT Return can’t be Disallowed: ITAT [Read Order]")
![No Disallowance of Expenditure merely on the basis of Surmises and Conjectures of AO: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/01/Expenditure-Taxscan.jpg "No Disallowance of Expenditure merely on the basis of Surmises and Conjectures of AO: ITAT [Read Order]")
![ITAT deletes Disallowance of Partners Remuneration of CA Firm [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/07/CA-Firm-Remuneration-Taxscan.jpg "ITAT deletes Disallowance of Partners Remuneration of CA Firm [Read Order]")
![No Disallowance If AO couldn’t prove that Goods were Saleable without Discount: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/07/Disallowance-Taxscan.jpg "No Disallowance If AO couldn’t prove that Goods were Saleable without Discount: ITAT [Read Order]")
![No Disallowance of Interest paid on Capital borrowed for Business purpose: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/05/Interest-Taxscan.jpg "No Disallowance of Interest paid on Capital borrowed for Business purpose: ITAT [Read Order]")
Employee/ Employer Contribution to PF deposited within Due Date of furnishing Income Tax Return can’t be Disallowed: ITAT [Read Order]
The Kolkata bench of the Income Tax Appellate Tribunal in the case of DCIT, Circle-1(1), versus M/s Lexicon Auto Ltd. raised various grounds of appeal wherein ruled that there is no distinction...
![Employee/ Employer Contribution to PF deposited within Due Date of furnishing Income Tax Return can’t be Disallowed: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/01/ITAT-Delhi-Taxscan.jpg "Employee/ Employer Contribution to PF deposited within Due Date of furnishing Income Tax Return can’t be Disallowed: ITAT [Read Order]")
Penalty can’t be Levied for Disallowance of a Claim which was Debatable and Bonafide: ITAT [Read Order]
While dismissing the appeal filed by the revenue the Chandigarh bench of Income Tax Appellate Tribunal (ITAT) held that if disallowance of claim was debatable and bonafied then no penalty under...
![Penalty can’t be Levied for Disallowance of a Claim which was Debatable and Bonafide: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/12/No-Penalty-Taxscan.jpg "Penalty can’t be Levied for Disallowance of a Claim which was Debatable and Bonafide: ITAT [Read Order]")
No Disallowance u/s 40(a)(ia) when Assessee deducted TDS under Wrong Provision under a bonafide belief: ITAT Mumbai [Read Order]
In M/s. Dish TV India Ltd v. ACIT, a division bench of the Mumbai ITAT ruled that section 40(a)(ia) of the Income Tax Act, 1961 cannot be invoked in cases where Assessee deducted TDS under wrong...
![No Disallowance u/s 40(a)(ia) when Assessee deducted TDS under Wrong Provision under a bonafide belief: ITAT Mumbai [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/09/TDS-Taxscan.jpg "No Disallowance u/s 40(a)(ia) when Assessee deducted TDS under Wrong Provision under a bonafide belief: ITAT Mumbai [Read Order]")