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Dr. B.R.R. Kumar

Reassessment Without Proper Consideration of Evidence: ITAT Restores Rs.15.88 Lakh Addition for Fresh Verification [Read Order]

Franklin Joshva

The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) restored a reassessment case to the Assessing Officer (AO) observing that the AO...

ITAT Upholds Penalty Reduction u/s 275(1A) Despite Pending HC Appeal [Read Order]

Assessment Issued in Name of Deceased Invalid: ITAT Remands Rs. 18.47 Cr addition for fresh...

Addition u/s 41(1) of Income Tax Act not Allowable in Absence of Evidence of Cessation of...

Sponsorship Fee paid to Trust found more Personal Obligation of Director, Not a Business...

Taxpayer Challenges AO's Disallowance which is not in terms with Section 115JB of Income Tax Act: ITAT restores matter back for Factual Verification [Read Order]

The Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) responded to the taxpayer's challenge against the Assessing Officer's disallowance, which was deemed inconsistent with Section 115JB of...

Receipts from Software Subscription Payments, Training and Professional Fees not taxable as FTS under India-Netherlands DTAA: ITAT [Read Order]

The Delhi bench of Income Tax Appellate Tribunal ( ITAT ) ruled that receipts from software subscription payments training and professional fees was not taxable in India as Fee For Technical Service(...

Failure to prove Business Expediency of Foreign Travel Expenses: ITAT upholds Disallowance [Read Order]

The Income Tax Appellate Tribunal (ITAT), Delhi bench, while upholding the disallowance of foreign travel expenses, held that the assessee had failed to prove the business expediency of foreign...

Receipt from Support Services cannot be Treated as FIS under Article 12(4)(b) of India -USA DTAA: ITAT Deletes Income Tax Addition [Read Order]

The Delhi Bench of Income Tax Appellate Tribunal (ITAT) held that services rendered are not in relation to any manufacturing activity, therefore the receipts cannot be treated as Fee for Included...

No information in respect of Interest on Income Tax Refund to tax available at time of filing Return of Income: ITAT deletes Penalty [Read Order]

The Income Tax Appellate Tribunal (ITAT) Mumbai bench while deleting the penalty imposed under Section 270A Income Tax Act, 1961 observed that no information received was by assessee in respect...

CAM Charges paid as part of Rent subject to TDS u/s 194I of Income Tax Act: ITAT [Read Order]

The Income Tax Appellate Tribunal (ITAT), Delhi Bench, has recently in an appeal filed before it, held that CAM charges paid as part of rent, is subject to TDS u/s 194I of Income Tax Act. The...

Online Filing of Appeal by Foreign National Failed Due to Not Having Aadhaar: ITAT Grants Relief to Assessee [Read Order]

The Income Tax Appellate Tribunal (ITAT), Dehradun Bench, has recently, in an appeal filed before it, granted relief to an assessee, in a case where the online filing of appeal by a foreign national...