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![No addition can be made in hands of Assessee based on Book of Another Firm: ITAT [Read Order] No addition can be made in hands of Assessee based on Book of Another Firm: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/No-addition-addition-No-addition-can-be-made-in-hands-of-Assessee-hands-of-Assessee-Book-Book-of-Another-Firm-taxscan.jpg)
No addition can be made in hands of Assessee based on Book of Another Firm: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT) Delhi Bench ruled that no addition could be made in hands of assessee based on the book of another...



![Sale of Software is not “Royalty” under Article 12(3) of Indo-US Treaty: ITAT [Read Order] Sale of Software is not “Royalty” under Article 12(3) of Indo-US Treaty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Sale-of-Software-Royalty-Indo-US-Treaty-ITAT-TAXSCAN.jpg)
![Non-Implementation of DRP Directions by AO is a “Very Disturbing Trend”: ITAT directs Govt to Issue Necessary Guidelines [Read Order] Non-Implementation of DRP Directions by AO is a “Very Disturbing Trend”: ITAT directs Govt to Issue Necessary Guidelines [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Non-Implementation-of-DRP-DRP-AO-ITAT-Govt-Guidelines-Taxscan.jpg)
![ITAT allows TDS Claim of Rs. 9 Cr by Microsoft Regional Sales [Read Order] ITAT allows TDS Claim of Rs. 9 Cr by Microsoft Regional Sales [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/ITAT-TDS-Claim-Microsoft-Regional-Sales-TAXSCAN.jpg)

![ITAT allows write off of Bad Debts as assessee has successfully discharged its Onus of Proof [Read Order] ITAT allows write off of Bad Debts as assessee has successfully discharged its Onus of Proof [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/ITAT-Bad-Debts-Onus-of-Proof-write-off-Taxscan.jpg)
![Relief to DLF Universal: Disallowance u/s 14A gets restricted to the extent of exempt income, says ITAT [Read Order] Relief to DLF Universal: Disallowance u/s 14A gets restricted to the extent of exempt income, says ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/01/DLF-Universal-Disallowance-extent-of-exempt-income-ITAT-Taxscan.jpg)