![Disallowance of Expenditure u/s 40(a)(ia) of Income Tax Act for Non-Deduction of TDS restricted to 30% Considering Curative Nature of Amendment to Finance Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Disallowance-of-Expenditure-Diallowance-Income-Tax-Act-Non-Deduction-TDS-restricted-ITAT-TAXSCAN.jpg "Disallowance of Expenditure u/s 40(a)(ia) of Income Tax Act for Non-Deduction of TDS restricted to 30% Considering Curative Nature of Amendment to Finance Act: ITAT [Read Order]")
Disallowance of Expenditure u/s 40(a)(ia) of Income Tax Act for Non-Deduction of TDS restricted to 30% Considering Curative Nature of Amendment to Finance Act: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Ahmedabad bench has held that the disallowance of expenditure under Section 40(a)(ia) of the Income Tax...
![Section 271B Penalty not Applicable when Reasonable Cause for Failure to Comply with Provision is Explained: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Section-271B-Penalty-not-Applicable-Reasonable-Cause-Failure-to-Comply-Provision-is-Explained-ITAT-TAXSCAN.jpg "Section 271B Penalty not Applicable when Reasonable Cause for Failure to Comply with Provision is Explained: ITAT [Read Order]")
![Disallowance made u/r 8D(iii) of Income Tax Rules without giving Weightage to Credit Balance of Investment : ITAT Directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Disallowance-Income-Tax-Income-Tax-Rules-Credit-Balance-Investment-weightage-ITAT-re-adjudication-income-tax-taxscan.jpg "Disallowance made u/r 8D(iii) of Income Tax Rules without giving Weightage to Credit Balance of Investment : ITAT Directs Re-adjudication [Read Order]")
![Addition made to Income which was Already Declared in Income Disclosure Scheme : ITAT directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Addition-made-to-Income-Declared-in-Income-Disclosure-Scheme-ITAT-directs-Re-adjudication-TAXSCAN.jpg "Addition made to Income which was Already Declared in Income Disclosure Scheme : ITAT directs Re-adjudication [Read Order]")
![Addition made u/s 69 of Income Tax Act on ground of Unexplained Investment on Bank Account: ITAT Deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Income-Tax-Income-Tax-Act-Addition-Unexplained-Investment-Bank-Account-delete-Addition-ITAT-Investment-Bank-Account-Income-Tax-taxscan.jpg "Addition made u/s 69 of Income Tax Act on ground of Unexplained Investment on Bank Account: ITAT Deletes Addition [Read Order]")
Disallowance made u/s40(a)(ia) of Income Tax Act on Ground of Violation of Non Deduction of Tax u/s 194H : ITAT Directs Re-adjudication [Read Order]
The Pune bench of the Income Tax Appellate Tribunal ( ITAT) directed re-adjudication for the disallowance made under section 40(a)(a) of the Income Tax Act,1961 on the ground of violation of...
![Disallowance made u/s40(a)(ia) of Income Tax Act on Ground of Violation of Non Deduction of Tax u/s 194H : ITAT Directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Income-Tax-Act-Ground-of-Violation-of-Non-Deduction-of-Tax-re-adjudication-TXSCAN.jpg "Disallowance made u/s40(a)(ia) of Income Tax Act on Ground of Violation of Non Deduction of Tax u/s 194H : ITAT Directs Re-adjudication [Read Order]")
ITAT Exempts Gold Donation of Religious Trust Towards Corpus Fund u/s 11(1)(d) of Income Tax Act [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal (ITAT) has exempted gold donation of religious trust towards corpus funds under Section 11(1)(d) of the Income Tax Act 1961. The assessee,...
![ITAT Exempts Gold Donation of Religious Trust Towards Corpus Fund u/s 11(1)(d) of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Gold-Donation-of-Religious-Trust-Towards-Corpus-Fund-of-Income-Tax-Act-ITAT-TAXSCAN.jpg "ITAT Exempts Gold Donation of Religious Trust Towards Corpus Fund u/s 11(1)(d) of Income Tax Act [Read Order]")
AO Wrongly Raises Demand on Dividend Distribution Tax Despite Submitting Proof of Payment: ITAT Directs Readjudication [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) recently directed readjudication due to the Assessing Officer (AO) wrongly raising a demand on dividend distribution tax, despite the...
![AO Wrongly Raises Demand on Dividend Distribution Tax Despite Submitting Proof of Payment: ITAT Directs Readjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/AO-Wrongly-Raises-Demand-on-Dividend-Distribution-Tax-AO-Wrongly-Raises-Demand-Proof-of-Payment-ITAT-Directs-Readjudication-taxscan.jpg "AO Wrongly Raises Demand on Dividend Distribution Tax Despite Submitting Proof of Payment: ITAT Directs Readjudication [Read Order]")
No Reassessment proceedings initiated u/s. 148Â of IT Act without Proper Verification of Recorded details of Documents : ITAT [Read Order]
The Kolkata bench of the Income Tax Appellate Tribunal(ITAT) held that no reassessment proceedings were initiated under section 148 of the Income Tax Act,1961 without proper verification of recorded...
![No Reassessment proceedings initiated u/s. 148Â of IT Act without Proper Verification of Recorded details of Documents : ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Reassessment-proceedings-IT-Act-Proper-Verification-of-Recorded-details-of-Documents-Recorded-details-of-Documents-ITAT-taxscan.jpg "No Reassessment proceedings initiated u/s. 148Â of IT Act without Proper Verification of Recorded details of Documents : ITAT [Read Order]")
Registration u/s 12A(1)(ac)(iii) of Income Tax Act shall not be denied if Remuneration paid to trust's full time workers is not contravening Section 13(1)(c) : ITAT [Read Order]
The Amritsar bench of Income Tax Appellate Tribunal (ITAT) has recently held that registration under Section 12A(1)(ac)(iii) Income Tax Act, 1961 should not be denied if remuneration paid to...
![Registration u/s 12A(1)(ac)(iii) of Income Tax Act shall not be denied if Remuneration paid to trusts full time workers is not contravening Section 13(1)(c) : ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Registration-Income-Tax-Act-Remuneration-paid-to-trusts-full-time-workers-trusts-full-time-workers-taxscan.jpg "Registration u/s 12A(1)(ac)(iii) of Income Tax Act shall not be denied if Remuneration paid to trusts full time workers is not contravening Section 13(1)(c) : ITAT [Read Order]")
Exemption u/s 11(2) of Income Tax Act shall be allowable only if Form 10B and Return of Income are furnished within due date specified u/s 139(1):ITAT [Read Order]
The Raipur bench of Income Tax Appellate Tribunal (ITAT) has recently held that the exemption under section 11(2) of Income Tax Act, 1961 shall be allowable only if Form 10B and Return of Income are...
![Exemption u/s 11(2) of Income Tax Act shall be allowable only if Form 10B and Return of Income are furnished within due date specified u/s 139(1):ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Exemption-Income-Tax-Act-Form-10B-Return-of-Income-are-furnished-within-due-date-ITAT-taxscan.jpg "Exemption u/s 11(2) of Income Tax Act shall be allowable only if Form 10B and Return of Income are furnished within due date specified u/s 139(1):ITAT [Read Order]")
