![Assessee failed to provide Call Log Details to prove Telephone Expenses: ITAT upholds Disallowance [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Assessee-Call-Log-Details-Telephone-Expenses-ITAT-Disallowance-taxscan.jpg "Assessee failed to provide Call Log Details to prove Telephone Expenses: ITAT upholds Disallowance [Read Order]")
Assessee failed to provide Call Log Details to prove Telephone Expenses: ITAT upholds Disallowance [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi bench has upheld an order disallowing telephone expenses claimed as business expenditure by on the...
![Belated Payment of Employees Contribution to ESI and PF: ITAT upholds deletion of Disallowance made u/s 43B [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Payment-Employees-Contribution-ESI-PF-ITAT-Disallowance-taxscan.jpg "Belated Payment of Employees Contribution to ESI and PF: ITAT upholds deletion of Disallowance made u/s 43B [Read Order]")
![Onus to prove Creditworthiness of Unexplained Credit is on the Assessee: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/creditworthiness-unexplained-credit-assessee-ITAT-taxscan.jpg "Onus to prove Creditworthiness of Unexplained Credit is on the Assessee: ITAT [Read Order]")
![Onus to Prove Authenticity of Loan Transactions is on Assessee: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Loan-Transactions-Assessee-ITAT-taxscan.jpg "Onus to Prove Authenticity of Loan Transactions is on Assessee: ITAT [Read Order]")
![No Deliberate Attempt on part of Assessee to take Advantage of Delay in filing Appeal: ITAT condones Delay [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Assessee-Appeal-ITAT-taxscan.jpeg "No Deliberate Attempt on part of Assessee to take Advantage of Delay in filing Appeal: ITAT condones Delay [Read Order]")
Loose Paper Documents proved with Corroborative Evidence is not 'Dumb Document': ITAT upholds Estimation of On-Money [Read Order]
The Income Tax Appellate Tribunal (ITAT), Surat Bench comprising of Shri Pawan Singh, J M and Dr A L Saini, AM has held that estimation and scribbling made on loose pages proved with corroborative...
![Loose Paper Documents proved with Corroborative Evidence is not Dumb Document: ITAT upholds Estimation of On-Money [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Loose-paper-Documents-corroborative-evidence-dumb-document-ITAT-Money-taxscan.jpg "Loose Paper Documents proved with Corroborative Evidence is not Dumb Document: ITAT upholds Estimation of On-Money [Read Order]")
![Interest Expenses on Fringe Benefits Tax is Penal in Nature, No Deduction: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Interest-Expenses-Fringe-Benefits-Tax-Deduction-ITAT-taxscan.jpg "Interest Expenses on Fringe Benefits Tax is Penal in Nature, No Deduction: ITAT [Read Order]")
CPC has No Jurisdiction of Prima-Facie Adjustment u/s 143(1) of Income Tax Act when there are Judicial Decisions favouring Assessee: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Mumbai bench has held that the Centralized Processing Centre has no jurisdiction to exercise the power under section 143(1) of the Income Tax Act, 1961 when...
![CPC has No Jurisdiction of Prima-Facie Adjustment u/s 143(1) of Income Tax Act when there are Judicial Decisions favouring Assessee: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/CPC-Jurisdiction-Prima-Facie-Adjustment-Income-Tax-Act-Assessee-ITAT-taxscan.jpg "CPC has No Jurisdiction of Prima-Facie Adjustment u/s 143(1) of Income Tax Act when there are Judicial Decisions favouring Assessee: ITAT [Read Order]")
Modification carried out on-premises in Small Scale Repair does not constitute Capital Expenditure: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Surat Bench has held that modification carried out on-premises in small scale repair does not constitute capital expenditure and deleted the addition of...
![Modification carried out on-premises in Small Scale Repair does not constitute Capital Expenditure: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/premises-small-scale-repair-capital-expenditure-ITAT-taxscan.jpg "Modification carried out on-premises in Small Scale Repair does not constitute Capital Expenditure: ITAT [Read Order]")
Legal Heirs Unaware of Details and Failed to Produce Additional Evidence before Lower Authority: ITAT Remands Matter back to AO [Read Order]
The Chennai Bench of Income Tax Appellate Tribunal has held that the legal heirs unaware of details and failed to produce additional evidence before lower authority and remand the matter back to...
![Legal Heirs Unaware of Details and Failed to Produce Additional Evidence before Lower Authority: ITAT Remands Matter back to AO [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Legal-Heirs-Additional-Evidence-Lower-authority-ITAT-AO-taxscan.jpg "Legal Heirs Unaware of Details and Failed to Produce Additional Evidence before Lower Authority: ITAT Remands Matter back to AO [Read Order]")
Non-response to Income Tax Notices due to Pandemic is 'Reasonable Cause' for Delay: ITAT Orders Fresh Adjudication [Read Order]
In an assessee-friendly ruling, the Bangalore bench of the Income Tax Appellate Tribunal (ITAT) comprising Shri N. V. Vasudevan, Vice President and Shri Chandra Poojari, Accountant Member has...
![Non-response to Income Tax Notices due to Pandemic is Reasonable Cause for Delay: ITAT Orders Fresh Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Income-Tax-Notices-ITAT-Adjudication-taxscan.jpeg "Non-response to Income Tax Notices due to Pandemic is Reasonable Cause for Delay: ITAT Orders Fresh Adjudication [Read Order]")
Loan from Close Relatives & Friends cannot be treated as 'Unexplained' to invoke S. 68: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Chennai bench has held that the loan taken from close relatives and friends cannot be treated as unexplained cash credit in order to attract section 68. A...
![Loan from Close Relatives & Friends cannot be treated as Unexplained to invoke S. 68: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Loan-Close-Relatives-Friends-ITAT-taxscan.jpg "Loan from Close Relatives & Friends cannot be treated as Unexplained to invoke S. 68: ITAT [Read Order]")