![Property not let out during Assessing Year is not applicable for provision u/s 23(1)(c): ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Property-assessing-year-provision-ITAT-taxscan.jpg "Property not let out during Assessing Year is not applicable for provision u/s 23(1)(c): ITAT [Read Order]")
Property not let out during Assessing Year is not applicable for provision u/s 23(1)(c): ITAT [Read Order]
While considering a bunch of appeals, the Pune bench of Income Tax Appellate Tribunal (ITAT) has held that property which was not let out during the...
![Income Tax Appeal cannot be dismissed on Technical Grounds If Substantial Question to be Answered: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Income-Tax-Appeal-Technical-Grounds-Calcutta-HighCourt.jpeg "Income Tax Appeal cannot be dismissed on Technical Grounds If Substantial Question to be Answered: Calcutta HC [Read Order]")
![Seven-Days Time is mandatory to Respond to Re-Assessment Notice u/s 148: Meghalaya HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Seven-Days-Time-mandatory-to-Respond-Re-Assessment-Notice-Meghalaya-High-Court.jpeg "Seven-Days Time is mandatory to Respond to Re-Assessment Notice u/s 148: Meghalaya HC [Read Order]")
![Income Tax Penalty cannot be levied for Bonafide and Inadvertent Mistake resulted in Excess Claim of Deduction: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/IncomeTax-Penalty-Bonafide-Claim-Deduction-ITAT-taxscan.jpeg "Income Tax Penalty cannot be levied for Bonafide and Inadvertent Mistake resulted in Excess Claim of Deduction: ITAT [Read Order]")
![Under-reporting of Income due to Disallowance by AO: Delhi HC quashes Proceedings as it does not amount to Mis-Reporting [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Income-AO-Delhi-HC-taxscan.jpeg "Under-reporting of Income due to Disallowance by AO: Delhi HC quashes Proceedings as it does not amount to Mis-Reporting [Read Order]")
![Income Tax: CBDT issues Circular regarding Compliance Check Functionality for TDS [Read Circular]](https://www.taxscan.in/wp-content/uploads/2022/06/Income-Tax-CBDT-Circular-Compliance-Check-Functionality-TDS-Techxmedia.jpeg "Income Tax: CBDT issues Circular regarding Compliance Check Functionality for TDS [Read Circular]")
Scope of Limited Scrutiny is Confined: ITAT quashes Revision since Original Assessment was initiated to Cash Deposits during Demonetization [Read Order]
Quashing a revision order passed under section 263 of the Income Tax Act, 1961, the Income Tax Appellate Tribunal (ITAT), Jaipur bench has held that the scope of limited scrutiny is confined to its...
![Scope of Limited Scrutiny is Confined: ITAT quashes Revision since Original Assessment was initiated to Cash Deposits during Demonetization [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Scrutiny-ITAT-Assessment-Cash-Deposits-Demonetization-taxscan.jpg "Scope of Limited Scrutiny is Confined: ITAT quashes Revision since Original Assessment was initiated to Cash Deposits during Demonetization [Read Order]")
If Assessment Order passed under Section 153A held to be void ab initio Penalty does not survive: ITAT [Read Order]
If assessment order passed under Section 153A was held to be void ab initio, penalty on the additions does not survive, so was held by the Income Tax Appellate Tribunal (ITAT), Ahmedabad. The Appeal...
![If Assessment Order passed under Section 153A held to be void ab initio Penalty does not survive: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/assessment-void-ab-initio-penalty-survive-ITAT-taxscan.jpeg "If Assessment Order passed under Section 153A held to be void ab initio Penalty does not survive: ITAT [Read Order]")
Law does not mandate Written Agreement to Prove Commission Expenses: ITAT deletes Disallowance [Read Order]
The Income Tax Appellate Tribunal (ITAT) Delhi bench, while deleting an order disallowing expenses, has held that there is no law that mandates a written agreement to prove the commission expenses...
![Law does not mandate Written Agreement to Prove Commission Expenses: ITAT deletes Disallowance [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Law-Written-Agreement-Expenses-ITAT-Disallowance-taxscan.jpeg "Law does not mandate Written Agreement to Prove Commission Expenses: ITAT deletes Disallowance [Read Order]")
Provision mandating furnishing of PAN with E-TDS has Overriding Effect: ITAT upholds Applicability of S. 206AA on Payments under Oral Agreements [Read Order]
The Visakhapatnam Bench Income Tax Appellate Tribunal (ITAT) has held that the provision mandating furnishing of PAN with E-TDS has an overriding effect and upholds the applicability of section 206AA...
![Provision mandating furnishing of PAN with E-TDS has Overriding Effect: ITAT upholds Applicability of S. 206AA on Payments under Oral Agreements [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Provision-PAN-E-TDS-ITAT-Payments-Agreements-taxscan.jpeg "Provision mandating furnishing of PAN with E-TDS has Overriding Effect: ITAT upholds Applicability of S. 206AA on Payments under Oral Agreements [Read Order]")
Expenses paid through Cheques based on Self-Made Voucher allowable as Income Tax Deduction: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Pune bench has allowed the expenses paid through cheques based on the self-made voucher allowable as deduction under the Income Tax Act, 1961 as the same was...
![Expenses paid through Cheques based on Self-Made Voucher allowable as Income Tax Deduction: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Expenses-Cheques-Self-Made-Voucher-Deduction-ITAT-taxscan.jpg "Expenses paid through Cheques based on Self-Made Voucher allowable as Income Tax Deduction: ITAT [Read Order]")