![Entire Expenses connected with Setting Up of Business are “Capital” in Nature, Not Allowable as Deduction: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Expenses-Setting-Up-of-Business-Deduction-ITAT-taxscan.jpg "Entire Expenses connected with Setting Up of Business are “Capital” in Nature, Not Allowable as Deduction: ITAT [Read Order]")
Entire Expenses connected with Setting Up of Business are “Capital” in Nature, Not Allowable as Deduction: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi Bench, has recently in an appeal filed before it, held that the entire expenses connected with...
![Revisional Jurisdiction u/s 263 cannot be Invoked for “Inadequate Enquiry”: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Revisional-Jurisdiction-Inadequate-Enquiry-ITAT-TAXSCAN.jpg "Revisional Jurisdiction u/s 263 cannot be Invoked for “Inadequate Enquiry”: ITAT [Read Order]")
![Non-Compliance due to Bonafide Reason: ITAT Quashes Penalty Order u/s 271(1)(b) of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/ITAT-Penalty-Order-Income-Tax-Act-income-tax-taxscan.jpg "Non-Compliance due to Bonafide Reason: ITAT Quashes Penalty Order u/s 271(1)(b) of Income Tax Act [Read Order]")
![CAM Charges paid as part of Rent subject to TDS u/s 194I of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/CAM-Charges-TDS-Income-Tax-Act-ITAT-TAXSCAN.jpg "CAM Charges paid as part of Rent subject to TDS u/s 194I of Income Tax Act: ITAT [Read Order]")
![Delay of One Minute in filing of Return due to Technical Snags in Income Tax Website can be Condoned: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/filing-of-Return-Technical-Snags-in-Income-Tax-Website-ITAT-Income-Tax-taxscan.jpg "Delay of One Minute in filing of Return due to Technical Snags in Income Tax Website can be Condoned: ITAT [Read Order]")
Payment to Contract Teachers does not amount to ‘Fee for Professional Services’, TDS u/s 194J Not Applicable: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Hyderabad Bench, has recently, in an appeal filed before it, held that payment to contract teachers does not amount to ‘Fee for Professional Services’, and...
![Payment to Contract Teachers does not amount to ‘Fee for Professional Services’, TDS u/s 194J Not Applicable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Payment-to-Contract-Teachers-Contract-Teachers-Fee-for-Professional-Services-Fee-Professional-Services-TDS-ITAT-taxscan.jpg "Payment to Contract Teachers does not amount to ‘Fee for Professional Services’, TDS u/s 194J Not Applicable: ITAT [Read Order]")
No PE in India: Uptodate Not Taxable under “Royalty” for Allowing Access to Online Database of Journals and Books, rules ITAT [Read Order]
The Income Tax Appellate Tribunal, Delhi Bench, has recently, in an appeal filed before it, held thatM/s. Uptodate is not taxable under “royalty” for allowing access to online database of journals...
![No PE in India: Uptodate Not Taxable under “Royalty” for Allowing Access to Online Database of Journals and Books, rules ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/PE-Uptodate-Taxable-Royalty-Database-Journals-Books-rules-ITAT-TAXSCAN.jpg "No PE in India: Uptodate Not Taxable under “Royalty” for Allowing Access to Online Database of Journals and Books, rules ITAT [Read Order]")
Salary received in India for Services rendered in USA during Short Term Assignment Not Taxable in India: ITAT [Read Order]
The Hyderabad bench of Income Tax Appellate Tribunal (ITAT) deleted the addition made by the Assessing officer (AO) and ruled that the salary received by the assessee in India for the services...
![Salary received in India for Services rendered in USA during Short Term Assignment Not Taxable in India: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Salary-received-India-for-Services-Assignment-Taxable-ITAT-TAXSCAN.jpg "Salary received in India for Services rendered in USA during Short Term Assignment Not Taxable in India: ITAT [Read Order]")
Huawei Liable to Pay Tax on Income from Provision of Technical Services to Huawei Indian as ‘FTS’: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT)has ruled that Huawei is liable to pay tax on income from the provision of Technical Services to Huawei Indian as ‘FTS’. Huawei...
![Huawei Liable to Pay Tax on Income from Provision of Technical Services to Huawei Indian as ‘FTS’: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Huawei-Tax-Income-Technical-Services-Huawei-Indian-FTS-ITAT-TAXSCAN.jpg "Huawei Liable to Pay Tax on Income from Provision of Technical Services to Huawei Indian as ‘FTS’: ITAT [Read Order]")
Receipt by Adobe from Supply of Software and Automated Services Not Taxable in India: ITAT [Read Order]
In a significant case, the New Delhi bench of the Income Tax Appellate Tribunal (ITAT) has held that receipt by Adobe from the supply of software and automated services is not taxable in India. ...
![Receipt by Adobe from Supply of Software and Automated Services Not Taxable in India: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Receipt-by-Adobe-Adobe-Supply-of-Software-Software-Automated-Services-ITAT-taxscan.jpg "Receipt by Adobe from Supply of Software and Automated Services Not Taxable in India: ITAT [Read Order]")
![Income Tax Deduction u/s 80P cannot be denied for Non-filing of ITR within Due Date: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Income-Tax-Deduction-Non-filing-of-ITR-ITAT-taxscan.jpg "Income Tax Deduction u/s 80P cannot be denied for Non-filing of ITR within Due Date: ITAT [Read Order]")