![ITAT Annual Digest 2023 [Part-7]](https://www.taxscan.in/wp-content/uploads/2024/01/ITAT-Annual-Digest-2023-Part-7.jpg "ITAT Annual Digest 2023 [Part-7]")
ITAT Annual Digest 2023 [Part-7]
This yearly digest analyzes all the ITAT stories published in the year 2023 at taxscan.in ACIT vs. Sh. Sanjay Choudhary Rajesh Pilot Chowk 2023...
![[BREAKING] Supreme Court issues Notice to Income Tax Dept in Tamil Actor-Director SJ Suryah’s Plea against Prosecution for non-filing of ITR](https://www.taxscan.in/wp-content/uploads/2024/01/BREAKING-Supreme-Court-issues-Notice-to-Income-Tax-Dept-in-Tamil-Actor-Director-SJ-Suryahs-Plea-Prosecution-for-non-filing-of-ITR-TAXSCAN.jpg "[BREAKING] Supreme Court issues Notice to Income Tax Dept in Tamil Actor-Director SJ Suryah’s Plea against Prosecution for non-filing of ITR")
![Rejection of Refund Claim of Excess Customs Duty: CESTAT upholds ITATs Order for Reassessment of Bill of Entry [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/CESTAT-Refund-Claim-of-Excess-Customs-Duty-Reassessment-of-Bill-of-Entry-itat-taxscan.jpg "Rejection of Refund Claim of Excess Customs Duty: CESTAT upholds ITATs Order for Reassessment of Bill of Entry [Read Order]")
Actual Interest Expenditure to be Adjusted against Income Earned by way of Interest under Income Tax Act: Delhi HC [Read Order]
In a recent decision the Delhi High Court ruled that actual interest expenditure to be adjusted against income earned by way of interest under the Income Tax Act, 1961. The appeal concerns...
![Actual Interest Expenditure to be Adjusted against Income Earned by way of Interest under Income Tax Act: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Actual-Interest-Expenditure-Adjusted-against-Income-Earned-Interest-under-Income-Tax-Act-Delhi-HC-TAXSCAN.jpg "Actual Interest Expenditure to be Adjusted against Income Earned by way of Interest under Income Tax Act: Delhi HC [Read Order]")
Liquidated Damage arises on Delayed Supply of Service to BSNL and MTNL adjusted With Purchase Amount: Delhi HC upholds Deduction of Liquidated Damage Based on Evidence [Read Order]
In a recent judgement, the Delhi High Court upheld the deduction of liquidated damage based on evidence. The liquidated damage arises from the delayed supply of service to BSNL and MTNL adjusted with...
Failure to produce supporting documents: ITAT upholds disallowance of expenditure towards helper allowance claimed as deduction u/s 10(14)(i) of Income Tax Act [Read Order]
The Income Tax Appellate Tribunal (ITAT), Chennai bench upheld the disallowance made by the Income Tax Department, stating that the assessee failed to produce supporting documents for the helper...
![Failure to produce supporting documents: ITAT upholds disallowance of expenditure towards helper allowance claimed as deduction u/s 10(14)(i) of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/expenditure-deduction-Income-Tax-Act-ITAT-disallowance-TAXSCAN-1.jpg "Failure to produce supporting documents: ITAT upholds disallowance of expenditure towards helper allowance claimed as deduction u/s 10(14)(i) of Income Tax Act [Read Order]")
Corpus Specific Voluntary Contribution is a Capital Receipt and can't be offered to Tax in case of Trust not Registered u/s 12A: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) held that the corpus-specific voluntary contribution is a capital receipt and cannot be offered to tax in the case of trust not registered...
![Corpus Specific Voluntary Contribution is a Capital Receipt and cant be offered to Tax in case of Trust not Registered u/s 12A: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Capital-Receipt-ITAT-Income-Tax-Appellate-Tribunal-TAXSCAN.jpg "Corpus Specific Voluntary Contribution is a Capital Receipt and cant be offered to Tax in case of Trust not Registered u/s 12A: ITAT [Read Order]")
![DRP Order passed without containing DIN Number shall be treated as Invalid: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/ITAT-DRP-DIN-Board-of-Direct-Taxation-Income-Tax-Appellate-Tribunal-TAXSCAN.jpg "DRP Order passed without containing DIN Number shall be treated as Invalid: ITAT [Read Order]")
