![Period During Covid-19 Pandemic not includes in Limitation Period for Appeal filing: ITAT Condones Delay [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Period-During-Covid-19-Pandemic-not-includes-in-Limitation-Period-Appeal-filing-ITAT-Condones-Delay-taxscan.jpg "Period During Covid-19 Pandemic not includes in Limitation Period for Appeal filing: ITAT Condones Delay [Read Order]")
Period During Covid-19 Pandemic not includes in Limitation Period for Appeal filing: ITAT Condones Delay [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) while condoning the delay of the appeal, it was held that period during covid-19...
![Involvement of Tax Effect Less than Prescribed Monetary Limit by CBDT for Filing Appeal: ITAT Dismisses Appeal of Revenue [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Involvement-of-Tax-Effect-Prescribed-Monetary-Limit-by-CBDT-CBDT-for-Filing-Appeal-Filing-Appeal-ITAT-Dismisses-Appeal-of-Revenue-Appeal-of-Revenue-taxscan.jpg "Involvement of Tax Effect Less than Prescribed Monetary Limit by CBDT for Filing Appeal: ITAT Dismisses Appeal of Revenue [Read Order]")
![Capital Gains from Alienation of Any Property Taxable Only in Singapore: Bombay HC allows Capital Gain Exemption to FII [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Capital-Gains-Alienation-of-Any-Property-Taxable-Only-in-Singapore-Bombay-Highcourt-Capital-Gain-Exemption-to-FII-taxscan.jpeg "Capital Gains from Alienation of Any Property Taxable Only in Singapore: Bombay HC allows Capital Gain Exemption to FII [Read Order]")
![Income from Unexplained cash u/s 68 of Income Tax Act cant be claimed as an Exemption: ITAT dismisses Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Income-from-Unexplained-cash-Unexplained-cash-Income-Tax-Act-Exemption-ITAT-dismisses-Appeal-taxscan.jpg "Income from Unexplained cash u/s 68 of Income Tax Act cant be claimed as an Exemption: ITAT dismisses Appeal [Read Order]")
![Claim of Deduction u/s 80-IA of Income Tax Act Rejected due to Delay in Filing Income Tax Returns: ITAT Directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Claim-of-Deduction-Income-Tax-Act-Delay-in-Filing-Income-Tax-Returns-Filing-Income-Tax-Return-Income-Tax-Return-ITAT-Directs-Re-adjudication-taxscan.jpg "Claim of Deduction u/s 80-IA of Income Tax Act Rejected due to Delay in Filing Income Tax Returns: ITAT Directs Re-adjudication [Read Order]")
Delay of 10 days in Filing ITR cannot Vitiate FTC Claim for Income Earned Outside India: ITAT Restores Matter for De Novo Consideration [Read Order]
The Bangalore Bench of Income Tax Appellate Tribunal (ITAT) held that, a delay of 10 days in filing return cannot vitiate the Foreign Tax Credit (FTC) claimed to the extent of income earned outside...
![Delay of 10 days in Filing ITR cannot Vitiate FTC Claim for Income Earned Outside India: ITAT Restores Matter for De Novo Consideration [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Delay-of-10-days-in-Filing-ITR-FTC-Claim-for-Income-Earned-Outside-India-Filing-ITR-ITR-FTC-Claim-ITAT-Restores-Matter-for-De-Novo-Consideration-Filing-ITR-taxscan.jpg "Delay of 10 days in Filing ITR cannot Vitiate FTC Claim for Income Earned Outside India: ITAT Restores Matter for De Novo Consideration [Read Order]")
Cash deposited through Bank Accounts of Company during Demonetisation Period are not Unexplained Cash: ITAT [Read Order]
The Lucknow bench of Income Tax Appellate Tribunal (ITAT) has held that cash deposited through bank accounts of companies during the demonetisation period are not unexplained cash. The assessee...
![Cash deposited through Bank Accounts of Company during Demonetisation Period are not Unexplained Cash: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Cash-deposited-Bank-Accounts-Company-Demonetisation-Period-Unexplained-Cash-ITAT-TAXSCAN.jpg "Cash deposited through Bank Accounts of Company during Demonetisation Period are not Unexplained Cash: ITAT [Read Order]")
Assessment order without DIN is Violation of CBDT Circular 2019: ITAT declares order Void ab initio [Read Order]
The Pune bench of Income Tax Appellate Tribunal (ITAT) has held that assessment order passed without Document Identification Number (DIN) is violation of Central Board Direct Tax (CBDT) circular...
![Assessment order without DIN is Violation of CBDT Circular 2019: ITAT declares order Void ab initio [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Assessment-order-DIN-CBDT-ITAT-Void-ab-initio-ITAT-TAXSCAN.jpg "Assessment order without DIN is Violation of CBDT Circular 2019: ITAT declares order Void ab initio [Read Order]")
Claim for Deduction of Loss on Sale of Shares Denied on ground of Invalid Filing of Revised ROI: ITAT Directs Re-adjudication [Read Order]
The Pune bench of the Income Tax Appellate Tribunal ( ITAT) directed the assessing officer to re-adjudicate the rejection of the claim for deduction of loss on sale of shares due to invalid filing of...
![Claim for Deduction of Loss on Sale of Shares Denied on ground of Invalid Filing of Revised ROI: ITAT Directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Claim-for-Deduction-of-Loss-on-Sale-of-Shares-Invalid-Filing-of-Revised-ROI-Claim-for-Deduction-Loss-on-Sale-of-Shares-ITAT-Direct-Re-adjudication-taxscan.jpg "Claim for Deduction of Loss on Sale of Shares Denied on ground of Invalid Filing of Revised ROI: ITAT Directs Re-adjudication [Read Order]")
Mere Citing of Different PAN by Assessee and Assessing Officer Cannot be Ground for Dismissal of Appeal: ITAT [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal (ITAT) has held that mere citing of different Permanent Account Number (PAN) by the assessee and assessee officer could not be a ground for dismissal...
![Mere Citing of Different PAN by Assessee and Assessing Officer Cannot be Ground for Dismissal of Appeal: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Mere-Citing-Different-PAN-Assessee-Assessing-Officer-Ground-Dismissal-Appeal-ITAT.jpg "Mere Citing of Different PAN by Assessee and Assessing Officer Cannot be Ground for Dismissal of Appeal: ITAT [Read Order]")
ITAT Upholds Addition made by AO to Business Income of Bogus Purchase due to Non Submission of Necessary Documents [Read Order]
The Mumbai bench of the Income Tax Appellate Tribunal ( ITAT) upheld the addition made by the assessing officer to the business income of invalid purchases on the ground of the nonsubmission of...
![ITAT Upholds Addition made by AO to Business Income of Bogus Purchase due to Non Submission of Necessary Documents [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/ITAT-Upholds-Addition-made-AO-Business-Income-Bogus-Purchase-due-Non-Submission-Necessary-Documents-TAXSCAN.jpg "ITAT Upholds Addition made by AO to Business Income of Bogus Purchase due to Non Submission of Necessary Documents [Read Order]")
Assessment Proceedings Framed by Quoting Wrong Section on Jurisdiction : ITAT Declares Assessment order as Void ab-intio [Read Order]
The Amritsar bench of the Income Tax Appellate Tribunal ( ITAT) quashed the assessment order passed by the assessing officer by quoting the wrong section on jurisdiction and declared the order as...
![Assessment Proceedings Framed by Quoting Wrong Section on Jurisdiction : ITAT Declares Assessment order as Void ab-intio [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Assessment-Proceedings-Framed-by-Quoting-Wrong-Section-Jurisdiction-ITAT-Declares-Assessment-Void-ab-intio-TAXSCAN.jpg "Assessment Proceedings Framed by Quoting Wrong Section on Jurisdiction : ITAT Declares Assessment order as Void ab-intio [Read Order]")