![Delhi HC directs ITAT to Re-Adjudicate Appeal by Cement Corporation of India Ltd [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Delhi-Highcourt-ITAT-Appeal-Cement-Corporation-of-India-Ltd-taxscan.jpg "Delhi HC directs ITAT to Re-Adjudicate Appeal by Cement Corporation of India Ltd [Read Order]")
Delhi HC directs ITAT to Re-Adjudicate Appeal by Cement Corporation of India Ltd [Read Order]
The High Court (HC) of Delhi, in its significant judgement, directed the Income Tax Appellate Tribunal (ITAT) to re-adjudicate the appeal by Cement...
![Income Tax Registration u/s 12AB cannot be Denied to Trust After Supplying All Desired Information as per Query Letter: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Income-Tax-Registration-ITAT-income-tax-taxscan.jpg "Income Tax Registration u/s 12AB cannot be Denied to Trust After Supplying All Desired Information as per Query Letter: ITAT [Read Order]")
![Expenditure towards ESOP Eligible for Deduction u/s 37 of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Expenditure-ESOP-Income-Tax-Income-Tax-Act-ITAT-taxscan.jpg "Expenditure towards ESOP Eligible for Deduction u/s 37 of Income Tax Act: ITAT [Read Order]")
![Relief to Ride A Cycle Foundation: Applicability of S. 2(15) of Income Tax Act shall not be Based on Default of Parties, says ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Ride-A-Cycle-Foundation-Income-Tax-Act-Default-of-Parties-ITAT-income-tax-taxscan.jpg "Relief to Ride A Cycle Foundation: Applicability of S. 2(15) of Income Tax Act shall not be Based on Default of Parties, says ITAT [Read Order]")
![Non-completion of Assessment as per ITAT Order within Time: Bombay HC directs Refund of Income Tax Paid and Seized Jewellery [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/ITAT-Bombay-HC-refund-of-Income-Tax-Jewellery-TAXSCAN.jpg "Non-completion of Assessment as per ITAT Order within Time: Bombay HC directs Refund of Income Tax Paid and Seized Jewellery [Read Order]")
Payment to Volunteers for Drug Analysis Supported by Signed Vouchers Allowable as Expenditure: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Mumbai Bench, has recently in an appeal filed before it, held that payment to volunteers for drug analysis supported by signed vouchers, is allowable as...
![Payment to Volunteers for Drug Analysis Supported by Signed Vouchers Allowable as Expenditure: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Payment-Volunteers-Drug-Supported-Vouchers-ITAT-TAXSCAN.jpg "Payment to Volunteers for Drug Analysis Supported by Signed Vouchers Allowable as Expenditure: ITAT [Read Order]")
![Common Area Maintenance Charges subject to TDS u/s 194C: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Common-Area-Maintenance-Charges-TDS-ITAT-TAXSCAN.jpg "Common Area Maintenance Charges subject to TDS u/s 194C: ITAT [Read Order]")
Checking, Cross-checking and Reconciliation of Data was A Very Lengthy Process and a Valid “Reasonable Cause” for Non-filing of ITR, No Penalty: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Rajkot Bench, has recently, in an appeal filed before it, held that there is no penalty as checking, cross-checking and reconciliation of data was a very...
![Checking, Cross-checking and Reconciliation of Data was A Very Lengthy Process and a Valid “Reasonable Cause” for Non-filing of ITR, No Penalty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Checking-Cross-checking-Reconciliation-Reasonable-Cause-ITR-Penalty-ITAT-TAXSCAN.jpg "Checking, Cross-checking and Reconciliation of Data was A Very Lengthy Process and a Valid “Reasonable Cause” for Non-filing of ITR, No Penalty: ITAT [Read Order]")
Payments Towards Bus Hire Charges and Wharfage Charges are subject to TDS u/s 194C of Income Tax Act: ITAT [Read Order]
The Delhi bench of Income Tax Appellate Tribunal (ITAT) has recently held that payment towards bus hire charges and wharf age charges are subject to Tax Deduction at Source under section 194 C of...
![Payments Towards Bus Hire Charges and Wharfage Charges are subject to TDS u/s 194C of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Payments-Bus-Hire-Charges-Wharfage-Charges-TDS-Income-Tax-Act-Income-Tax-ITAT-taxscan.jpg "Payments Towards Bus Hire Charges and Wharfage Charges are subject to TDS u/s 194C of Income Tax Act: ITAT [Read Order]")
Income Tax Penalty can’t be Levied Even If Audit Carried Out After Receipt of Re-Assessment Notice [Read Order]
The Mumbai Income tax appellate tribunal (ITAT) has recently held that income tax penalty could not be levied even if the audit was carried out after receipt of re-assessment notice. Assessee Lata...
![Income Tax Penalty can’t be Levied Even If Audit Carried Out After Receipt of Re-Assessment Notice [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Income-Tax-Penalty-Audit-Re-Assessment-Notice-TAXSCAN.jpg "Income Tax Penalty can’t be Levied Even If Audit Carried Out After Receipt of Re-Assessment Notice [Read Order]")
![Bank Charges paid for Obtaining Loan is Revenue Expenditure: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Bank-Charges-Loan-Revenue-Expenditure-ITAT-TAXSCAN.jpg "Bank Charges paid for Obtaining Loan is Revenue Expenditure: ITAT [Read Order]")
Interest received by Office/Overseas Branches Not Taxable under India-France DTAA: ITAT [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal has held that the interest recieved by the officer or overseas branches would not be taxable under India-France DTAA. The assessee, BNP Paribas is...
![Interest received by Office/Overseas Branches Not Taxable under India-France DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Interest-received-Taxable-India-France-DTAA-ITAT-TAXSCAN.jpg "Interest received by Office/Overseas Branches Not Taxable under India-France DTAA: ITAT [Read Order]")