![TDS u/s 194H not applicable to Commission to Credit Card Company: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/TDS-Commission-Credit-Card-Company-ITAT-taxscan.jpg "TDS u/s 194H not applicable to Commission to Credit Card Company: ITAT [Read Order]")
TDS u/s 194H not applicable to Commission to Credit Card Company: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi bench has held that TDS under section 194H of the Income Tax Act, 1961 is not applicable to the...
![No New Evidence furnished to Establish Genuineness of Gift Received: ITAT upholds Addition made u/s 68 [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Evidence-Gift-ITAT-taxscan.jpg "No New Evidence furnished to Establish Genuineness of Gift Received: ITAT upholds Addition made u/s 68 [Read Order]")
![Relief to KLM Royal Dutch Airlines: Profits from Providing Technical Services to other Airlines is Covered under DTAA and Not Liable to Tax in India, rules ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/KLM-Royal-Dutch-Airlines-Profits-Technical-Services-Airlines-DTAA-Tax-ITAT-taxscan.jpg "Relief to KLM Royal Dutch Airlines: Profits from Providing Technical Services to other Airlines is Covered under DTAA and Not Liable to Tax in India, rules ITAT [Read Order]")
![Revisional jurisdiction can be invoked for Lack of enquiry by Assessing Officer: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Revisional-jurisdiction-Assessing-Officer-ITAT-taxscan.jpg "Revisional jurisdiction can be invoked for Lack of enquiry by Assessing Officer: ITAT [Read Order]")
![Interest Free Loans cannot be treated as Deemed Dividends u/s 2(22)(e): ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Interest-free-loans-deemed-dividends-ITAT-taxscan.jpg "Interest Free Loans cannot be treated as Deemed Dividends u/s 2(22)(e): ITAT [Read Order]")
Retired Army Officer kept Cash to Meet Medical Emergencies: ITAT deletes Addition for Cash Deposit during Demonetization [Read Order]
In a significant ruling, the Income Tax Appellate Tribunal (ITAT), Bangalore bench has deleted an addition of around 7 lakhs on account of cash deposit during demonetization against the assessee, a...
![Retired Army Officer kept Cash to Meet Medical Emergencies: ITAT deletes Addition for Cash Deposit during Demonetization [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Cash-Medical-Emergencies-ITAT-Cash-Deposit-Demonetization-taxscan.jpg "Retired Army Officer kept Cash to Meet Medical Emergencies: ITAT deletes Addition for Cash Deposit during Demonetization [Read Order]")
SIDC eligible for S. 80IA Deduction in respect of Interest on Land Premium on Industrial Parks: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Dehradun bench has held that State Infrastructure & Industrial Development Corporation of Uttarakhand Ltd. (SIDC) is eligible for deduction under...
![SIDC eligible for S. 80IA Deduction in respect of Interest on Land Premium on Industrial Parks: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/SIDC-Interest-Land-Premium-Industrial-Parks-ITAT-taxscan.jpg "SIDC eligible for S. 80IA Deduction in respect of Interest on Land Premium on Industrial Parks: ITAT [Read Order]")
Appeal against Scrutiny Assessment pending Adjudication: ITAT quashes Revision proceedings Initiated by PCIT [Read Order]
The Cochin Bench of Income Tax Appellate Tribunal has held that appeal against scrutiny assessment pending adjudication and quashes revision proceedings initiated by Principle Commissioner of Income...
![Appeal against Scrutiny Assessment pending Adjudication: ITAT quashes Revision proceedings Initiated by PCIT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Appeal-Scrutiny-Assessment-Adjudication-ITAT-PCIT-taxscan.jpeg "Appeal against Scrutiny Assessment pending Adjudication: ITAT quashes Revision proceedings Initiated by PCIT [Read Order]")
Income Tax Penalty Notice does not specify under which limb of section 271(1)(c) the Penalty proceedings had been initiated: ITAT quashes Proceedings [Read Order]
The Income Tax Appellate Tribunal (ITAT), Raipur bench consisting of Ravish Sood, Judicial Member, and Rathod Kamlesh Jayantbhai, Accountant Member quashed the proceedings on the ground that Income...
![Income Tax Penalty Notice does not specify under which limb of section 271(1)(c) the Penalty proceedings had been initiated: ITAT quashes Proceedings [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Income-Tax-Penalty-Notice-penalty-proceedings-ITAT-taxscan.jpeg "Income Tax Penalty Notice does not specify under which limb of section 271(1)(c) the Penalty proceedings had been initiated: ITAT quashes Proceedings [Read Order]")
![Initiation of Penalty Proceedings u/s.271(1)(c) on a Defective Notice is Invalid: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Penalty-Proceedings-Defective-Notice-ITAT-taxscan.jpg "Initiation of Penalty Proceedings u/s.271(1)(c) on a Defective Notice is Invalid: ITAT [Read Order]")
![TDS not leviable on External Development Charges paid to HUDA: ITAT deletes Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/TDS-External-Development-Charges-HUDA-ITAT-Penalty-taxscan.jpg "TDS not leviable on External Development Charges paid to HUDA: ITAT deletes Penalty [Read Order]")
Gifts & Freebies to Doctors are Legally Prohibited: ITAT upholds Disallowance of Expenses to Pharma Company [Read Order]
The Ahmedabad bench of the Income Tax Appellate Tribunal (ITAT) while upholding the disallowance of expenses to a pharma company for the reason that the gift and freebies to doctors are prohibited by...
![Gifts & Freebies to Doctors are Legally Prohibited: ITAT upholds Disallowance of Expenses to Pharma Company [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Gifts-Freebies-Doctors-Legally-Prohibited-ITAT-Disallowance-Expenses-Pharma-Company-Taxscan.jpeg "Gifts & Freebies to Doctors are Legally Prohibited: ITAT upholds Disallowance of Expenses to Pharma Company [Read Order]")