![Payment for Advertisement Space on Website does not amount to Royalty, No TDS: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Payment-Advertisement-Space-on-Website-Royalty-TDS-ITAT-taxscan.jpg "Payment for Advertisement Space on Website does not amount to Royalty, No TDS: ITAT [Read Order]")
Payment for Advertisement Space on Website does not amount to 'Royalty', No TDS: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Chennai bench has held that the payment made for advertisement space on website does not amount to...
![Non-Cooperation with Dept cannot be Sole ground for Addition u/s 69A: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Dept-sole-ground-ITAT-taxscan.jpg "Non-Cooperation with Dept cannot be Sole ground for Addition u/s 69A: ITAT [Read Order]")
![Notice issued without Jurisdiction is Invalid: Allahabad HC quashes Re-Assessment Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Notice-Jurisdiction-Allahabad-HC-Re-Assessment-Order-taxscan.jpg "Notice issued without Jurisdiction is Invalid: Allahabad HC quashes Re-Assessment Order [Read Order]")
![Advance Payment to purchase Agricultural Land from Sale Proceed deductible u/s 54B of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Advance-Payment-purchase-Agricultural-Land-Sale-Proceed-Income-Tax-Act-ITAT-taxscan.jpg "Advance Payment to purchase Agricultural Land from Sale Proceed deductible u/s 54B of Income Tax Act: ITAT [Read Order]")
Firm not Taxable for Capital introduced by Partner: ITAT deletes Addition u/s 68 of Income Tax Act [Read Order]
The Income Tax Appellate Tribunal (ITAT), Chennai bench has held that the Firm cannot made taxable for the capital introduced by the Partner as section 68 of the Income Tax Act, 1961 cannot be...
![Firm not Taxable for Capital introduced by Partner: ITAT deletes Addition u/s 68 of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Firm-Capital-Partner-ITAT-Income-Tax-Act-section-68-Taxscan.jpg "Firm not Taxable for Capital introduced by Partner: ITAT deletes Addition u/s 68 of Income Tax Act [Read Order]")
Reimbursement of Salary based on Cost to Cost without any Profit element cannot attract TDS Liability u/s 195: ITAT [Read Order]
The Bangalore Bench of Income Tax Appellate Tribunal (ITAT) has held that Tax Deduction at Source (TDS) is not applicable to reimbursement of salary based on the cost to cost without any profit...
![Reimbursement of Salary based on Cost to Cost without any Profit element cannot attract TDS Liability u/s 195: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Salary-profit-element-TDS-Liability-ITAT-cost-to-cost-Reimbursement-Taxscan.jpg "Reimbursement of Salary based on Cost to Cost without any Profit element cannot attract TDS Liability u/s 195: ITAT [Read Order]")
Failure to file Reply to Draft Assessment Order u/s 144B due to Technical Glitches on Income Tax Portal: Calcutta HC quashes Order
The Calcutta High Court has quashed an assessment order since the assessee failed to file reply to the draft assessment order under section 144B of the Income Tax Act, 1961 due to technical glitches...
Nature of Trust cannot be treated as 'Religious' when There is No distinction between Caste, Creed, Race, or Religion: ITAT [Read Order]
The Bangalore bench of the Income Tax Appellate Tribunal (ITAT) has held that the object of the Trust cannot be characterized as religious object especially when it does not make a distinction...
![Nature of Trust cannot be treated as Religious when There is No distinction between Caste, Creed, Race, or Religion: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Religious-Caste-Creed-Race-Religion-ITAT-taxscan.jpg "Nature of Trust cannot be treated as Religious when There is No distinction between Caste, Creed, Race, or Religion: ITAT [Read Order]")
![Re-Assessment Proceedings without Notice u/s 148 is Invalid: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Re-Assessment-Proceedings-Notice-Calcutta-HC-taxscan.jpg "Re-Assessment Proceedings without Notice u/s 148 is Invalid: Calcutta HC [Read Order]")
![Revisional Order passed in violation of Natural Justice, hence Invalid: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Revisional-Order-Natural-Justice-Calcutta-HC-taxscan.jpg "Revisional Order passed in violation of Natural Justice, hence Invalid: Calcutta HC [Read Order]")
Calcutta HC quashes Re-Assessment for want of Sec 148A Notice: Imposes Rs. 5000 Cost on Assessee [Read Order]
The Calcutta High Court has quashed a re-assessment order on the ground of non-compliance of section 148A notice as per the Income Tax Act, 1961 and directed the petitioner Matrix Commodeal Pvt. Ltd....
![Calcutta HC quashes Re-Assessment for want of Sec 148A Notice: Imposes Rs. 5000 Cost on Assessee [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Calcutta-HC-Re-Assessment-148A-Notice-Assessee-taxscan.jpeg "Calcutta HC quashes Re-Assessment for want of Sec 148A Notice: Imposes Rs. 5000 Cost on Assessee [Read Order]")