![Failure to Substantiate Expenditure Incurred Exclusively for Business: ITAT Disallows Education Expenditure u/s 37(1) of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Substantiate-Expenditure-Incurred-Exclusively-for-Business-Business-ITAT-Disallows-Education-Expenditure-Substantiate-Expenditure-Income-Tax-Act-Income-Tax-taxscan.jpg "Failure to Substantiate Expenditure Incurred Exclusively for Business: ITAT Disallows Education Expenditure u/s 37(1) of Income Tax Act [Read Order]")
Failure to Substantiate Expenditure Incurred Exclusively for Business: ITAT Disallows Education Expenditure u/s 37(1) of Income Tax Act [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal (ITAT) has disallowed the education expenditure under Section 37(1) of the Income Tax Act 1961 as...
![ITAT Deletes Addition on Disallowance of Subcontract Expenses on Ground of Lack of Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/ITAT-Addition-on-Disallowance-of-Subcontract-Expenses-Lack-of-Evidence-ITAT-Deletes-Addition-Addition-on-Disallowance-of-Subcontract-Expenses-Subcontract-Expenses-taxscan.jpg "ITAT Deletes Addition on Disallowance of Subcontract Expenses on Ground of Lack of Evidence [Read Order]")
![Addition made by AO by treating Agricultural Income as income from Undisclosed Sources : ITAT Deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/agricultural-income-agriculture-incometax-ITAT-TAXSCAN.jpg "Addition made by AO by treating Agricultural Income as income from Undisclosed Sources : ITAT Deletes Addition [Read Order]")
![ITAT quashes Revision Order passed u/s 263 of Income Tax Act during Covid -19 Pandemic [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/ITAT-quashes-Revision-Order-passed-of-Income-Tax-Act-Covid-19-Pandemic-TAXSCAN.jpg "ITAT quashes Revision Order passed u/s 263 of Income Tax Act during Covid -19 Pandemic [Read Order]")
![Claim of Legal and Professional Expenses Rejected on ground of Non Existence of Taxable Business in form of PE : ITAT Directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Claim-of-Legal-and-Professional-Expenses-Legal-and-Professional-Expenses-Non-Existence-of-Taxable-Business-in-form-of-PE-Taxable-Business-in-form-of-PE-ITAT-Directs-Re-adjudication-taxscan.jpg "Claim of Legal and Professional Expenses Rejected on ground of Non Existence of Taxable Business in form of PE : ITAT Directs Re-adjudication [Read Order]")
ITAT quashes Time Barred Reassessment Notice Issued u/s 148 of Income Tax Act based on Information from Investigation Wing regarding Bogus Expense
The Delhi bench of Income Tax Appellate Tribunal (ITAT) has quashed a time barred reassessment notice issued under Section 148 of Income Tax Act 1961 based on information from investigation wing...
CIT(A)’s Direction to take Appropriate action on Tax Perquisites u/s. 17 of Income Tax Act exceeds exceeds Jurisdiction confer by S.251: ITAT [Read Order]
The Delhi bench of Income Tax Appellate Tribunal (ITAT) held that the direction by Commissioner of Income Tax (Appeals) [CIT(A)] to take appropriate action on tax perquisites under Section 17 of the...
![CIT(A)’s Direction to take Appropriate action on Tax Perquisites u/s. 17 of Income Tax Act exceeds exceeds Jurisdiction confer by S.251: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/CITAs-Direction-take-Appropriate-action-Tax-Income-Tax-Act-exceeds-Jurisdiction-confer-ITAT-TAXSCAN.jpg "CIT(A)’s Direction to take Appropriate action on Tax Perquisites u/s. 17 of Income Tax Act exceeds exceeds Jurisdiction confer by S.251: ITAT [Read Order]")
![Maintenance Income from Building Let out Treats as Business Income: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Maintenance-Income-from-Building-Let-out-Maintenance-Income-Building-Let-out-Business-Income-ITAT-taxscan.jpg "Maintenance Income from Building Let out Treats as Business Income: ITAT [Read Order]")
Assessee should get Reasonable Opportunity before Making Addition u/s 40A (7) before Processing Rectification Application: ITAT [Read Order]
The Amritsar Bench of Income Tax Appellate Tribunal (ITAT) has held that the assessee should be given reasonable opportunity before making addition under Section 40A (7) of the Income Tax Act, 1961...
![Assessee should get Reasonable Opportunity before Making Addition u/s 40A (7) before Processing Rectification Application: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Assessee-get-Reasonable-Opportunity-before-Making-Addition-Processing-Rectification-Application-ITAT-TAXSCAN.jpg "Assessee should get Reasonable Opportunity before Making Addition u/s 40A (7) before Processing Rectification Application: ITAT [Read Order]")
No TDS on Cost paid to Holding Company on Reimbursement of Mobilisation and Demobilisation: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that Tax Deducted at Source (TDS) would not be applicable on cost paid to holding companies on reimbursement of mobilisation and...
![No TDS on Cost paid to Holding Company on Reimbursement of Mobilisation and Demobilisation: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/No-TDS-on-Cost-paid-Holding-Company-on-Reimbursement-Mobilisation-and-Demobilisation-ITAT-TAXSCAN.jpg "No TDS on Cost paid to Holding Company on Reimbursement of Mobilisation and Demobilisation: ITAT [Read Order]")
ITAT Rules TRC as Sole Evidence for DTAA Benefits, Deletes Tax Liability on Mauritius Company [Read Order]
The New Delhi Bench of the Income Tax Appellate Tribunal (ITAT) recently ruled that the Tax Residency Certificate (TRC) is sole evidence for Double Taxation Avoidance Agreement (DTAA) benefits and...
![ITAT Rules TRC as Sole Evidence for DTAA Benefits, Deletes Tax Liability on Mauritius Company [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/ITAT-Rules-TRC-Sole-Evidence-DTAA-Benefits-Deletes-Tax-Liability-Mauritius-Company-TAXSCAN.jpg "ITAT Rules TRC as Sole Evidence for DTAA Benefits, Deletes Tax Liability on Mauritius Company [Read Order]")