![Warehouse Charges Paid Without Deducting TDS shall be disallowed u/s 40(a)(ia) of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Warehouse-Charges-Deducting-TDS-Income-Tax-Act-ITAT-TAXSCAN.jpg "Warehouse Charges Paid Without Deducting TDS shall be disallowed u/s 40(a)(ia) of Income Tax Act: ITAT [Read Order]")
Warehouse Charges Paid Without Deducting TDS shall be disallowed u/s 40(a)(ia) of Income Tax Act: ITAT [Read Order]
The Pune bench of Income Tax Appellate Tribunal (ITAT) has recently held that warehouse charges paid without deducting Tax Deduction at Source shall...
![No Deduction u/s 80IB on Profit from DEPB /Duty Drawback Schemes: SC [Read Judgement]](https://www.taxscan.in/wp-content/uploads/2023/04/Deduction-Profit-DEPB-Duty-Drawback-Schemes-Supreme-Court-Taxscan-1.jpg "No Deduction u/s 80IB on Profit from DEPB /Duty Drawback Schemes: SC [Read Judgement]")
![Payment made to Doctors for Referring Patient to Assesee is Professional fee, not Referral Fee: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Payment-Doctors-Referring-Patient-Professional-fee-Referral-Fee-ITAT-Patient-taxscan.jpg "Payment made to Doctors for Referring Patient to Assesee is Professional fee, not Referral Fee: ITAT [Read Order]")
![Notice Served on Ex-Employee is “Reasonable Cause” for Non-Compliance: ITAT directs Re-Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Notice-Served-Ex-Employee-Reasonable-Cause-ITAT-Re-Adjudication-TAXSCAN.jpg "Notice Served on Ex-Employee is “Reasonable Cause” for Non-Compliance: ITAT directs Re-Adjudication [Read Order]")
![Non-Compete Fee Related to Profession Made Taxable, only w.e.f. AY 2017-18: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Non-Compete-Fee-Profession-Taxable-ITAT-Taxscan.jpg "Non-Compete Fee Related to Profession Made Taxable, only w.e.f. AY 2017-18: ITAT [Read Order]")
![Interest/ Salary received by Partner from Firm Not Assessable as “Other Income”: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Interest-Salary-received-Assessable-Other-Income-ITAT-TAXSCAN.jpg "Interest/ Salary received by Partner from Firm Not Assessable as “Other Income”: ITAT [Read Order]")
Penalty u/s 271(c) of Income Tax not leviable in Absence of Proper Show Cause Notice to the Assessee: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has held that the penalty is not leviable in absence of proper show cause notice to the assessee. Zile Singh Kashyap, the assessee...
![Penalty u/s 271(c) of Income Tax not leviable in Absence of Proper Show Cause Notice to the Assessee: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Penalty-Income-Tax-Show-Cause-Notice-ITAT-TAXSCAN.jpg "Penalty u/s 271(c) of Income Tax not leviable in Absence of Proper Show Cause Notice to the Assessee: ITAT [Read Order]")
Roaming Charges paid by Vodafone India to Other Telecom Operators Not subject to TDS u/s 194C or 194J of Income Tax Act: ITAT [Read Order]
The Mumbai Income Tax Appellate Tribunal (ITAT) has recently held that roaming charges paid by Vodafone India to other telecom operators are not subject to Tax Deduction at Source (TDS) under...
![Roaming Charges paid by Vodafone India to Other Telecom Operators Not subject to TDS u/s 194C or 194J of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Roaming-Charges-Vodafone-India-Telecom-Operators-TDS-Income-Tax-Act-ITAT-taxscan.jpg "Roaming Charges paid by Vodafone India to Other Telecom Operators Not subject to TDS u/s 194C or 194J of Income Tax Act: ITAT [Read Order]")
Income surrendered by way of Account Receivables Not Taxable under Deeming Provisions of 69 r/w S. 115BBE: ITAT [Read Order]
The Chandigarh bench of Income Tax Appellate Tribunal (ITAT)has recently held that income surrendered by way of account receivable was not taxable under deeming provisions of Section 69 read with...
![Income surrendered by way of Account Receivables Not Taxable under Deeming Provisions of 69 r/w S. 115BBE: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Income-Account-Receivables-Deeming-Provisions-Income-Tax-ITAT-taxscan.jpg "Income surrendered by way of Account Receivables Not Taxable under Deeming Provisions of 69 r/w S. 115BBE: ITAT [Read Order]")
Race Promotion Fee paid to Formula One World Championship shall not be Disallowed u/s 40(i) of Income Tax Act: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that race promotion fee paid to formula one world championship should not be disallowed under Section 40(i) of the Income Tax Act,...
![Race Promotion Fee paid to Formula One World Championship shall not be Disallowed u/s 40(i) of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Race-Promotion-World-Championship-Disallowed-Income-Tax-Act-ITAT-TAXSCAN.jpg "Race Promotion Fee paid to Formula One World Championship shall not be Disallowed u/s 40(i) of Income Tax Act: ITAT [Read Order]")
No Penalty u/s 271(1)(c) When Income Tax is Payable based on Book Profit: ITAT Grants Relief to Havells India [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has recently held that the penalty under section 271(1)(c) is not attracted when income tax is payable based on book profit hence the bench...
![No Penalty u/s 271(1)(c) When Income Tax is Payable based on Book Profit: ITAT Grants Relief to Havells India [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Penalty-Income-Tax-Payable-Book-Profit-ITAT-Havells-India-TAXSCAN.jpg "No Penalty u/s 271(1)(c) When Income Tax is Payable based on Book Profit: ITAT Grants Relief to Havells India [Read Order]")
![Mere Non-Production of Original Bills will not make Purchases ‘Bogus’: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Non-Production-of-Original-Bills-Bills-Bogus-Purchases-ITAT-taxscan.jpg "Mere Non-Production of Original Bills will not make Purchases ‘Bogus’: ITAT [Read Order]")