Case Digest on Section 269ST of Income Tax Act
Section 269ST was introduced in the Income Tax Act, 1961 by the budget 2017. Under this section, no person can receive payment above ₹2 Lakhs in a...
![Penalty u/s 271 D of Income Tax Act Passed Beyond 6 Months is Barred by Limitation: ITATÂ [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Penalty-Income-Tax-Act-Income-Tax-Income-Tax-Act-Passed-Beyond-6-Months-is-Barred-by-Limitation-ITAT-taxscan.jpg "Penalty u/s 271 D of Income Tax Act Passed Beyond 6 Months is Barred by Limitation: ITATÂ [Read Order]")
![A Mere Right to Sue Not Subject to Income Tax under Capital Gains, Not Transferable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/A-Mere-Right-to-Sue-Not-Subject-to-Income-Tax-under-Capital-Gains-Not-Transferable-ITAT-TAXSCAN.jpg "A Mere Right to Sue Not Subject to Income Tax under Capital Gains, Not Transferable: ITAT [Read Order]")
![Fee u/s 234E of Income Tax Act is Leviable Only for Default Committed after June 1st 2015: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Income-Tax-Act-is-Leviable-Income-Tax-Act-Fee-Income-Tax-Default-Committed-ITAT-taxscan.jpg "Fee u/s 234E of Income Tax Act is Leviable Only for Default Committed after June 1st 2015: ITAT [Read Order]")
ITAT Refuses to Condone a Delay of 1005 Days in Filing Income Tax Appeal without Reasonable Cause [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi Bench, has recently, in appeals filed before it, refused to condone a delay of 1005 days in filling the income tax appeal without reasonable cause. ...
![ITAT Refuses to Condone a Delay of 1005 Days in Filing Income Tax Appeal without Reasonable Cause [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/ITAT-Refuses-to-Condone-a-Delay-ITAT-Condone-a-Delay-Filing-Income-Tax-Appeal-Income-Tax-Appeal-Appeal-Income-Tax-Filing-Income-Tax-Appeal-without-Reasonable-Cause-Taxscan.jpg "ITAT Refuses to Condone a Delay of 1005 Days in Filing Income Tax Appeal without Reasonable Cause [Read Order]")
Value of Service Tax cannot be Anything More or Less than Consideration Paid for Rendering Service: CESTAT sets aside Interest and Penalty [Read Order]
The New Delhi bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the value of service tax cannot be anything more or less than the consideration paid for...
![Value of Service Tax cannot be Anything More or Less than Consideration Paid for Rendering Service: CESTAT sets aside Interest and Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Value-of-Service-Tax-Service-Tax-Consideration-Paid-for-Rendering-Service-CESTAT-sets-aside-Interest-and-Penalty-Rendering-Service-CESTAT-Penalty-Taxscan.jpg "Value of Service Tax cannot be Anything More or Less than Consideration Paid for Rendering Service: CESTAT sets aside Interest and Penalty [Read Order]")
Incriminating Statements by Third Parties Cannot Be Used for Addition in Income Tax Assessment: ITAT [Read Order]
The Hyderabad bench of the Income Tax Appellate Tribunal (ITAT) recently ruled that the incriminating statements by third parties cannot be used for addition in Income Tax assessment. The ...
![Incriminating Statements by Third Parties Cannot Be Used for Addition in Income Tax Assessment: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Incriminating-Statements-by-Third-Parties-Incriminating-Statements-Income-Tax-Assessment-ITAT-taxscan.jpg "Incriminating Statements by Third Parties Cannot Be Used for Addition in Income Tax Assessment: ITAT [Read Order]")
![MSBTE is ‘state’ under Article 12 and exempted from Income Tax: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/MSBTE-state-Article-12-and-exempted-from-Income-Tax-ITAT-TAXSCAN.jpg "MSBTE is ‘state’ under Article 12 and exempted from Income Tax: ITAT [Read Order]")
Non-Compliance of Procedure u/s 144B of Income Tax Act: P&H HC nullifies Income Tax Demand Notice [Read Order]
The Punjab and Haryana High Court has invalidated the demand notice and penalty proceedings following an assessment order, due to the non-adherence to clauses (vii) and (viii) of Section 144B(6) of...
![Non-Compliance of Procedure u/s 144B of Income Tax Act: P&H HC nullifies Income Tax Demand Notice [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Income-Tax-Demand-Notice-Income-Tax-Income-Tax-Demand-demand-notice-non-compliance-notice-Punjab-and-Haryana-High-Court-Tax-Taxscan.jpg "Non-Compliance of Procedure u/s 144B of Income Tax Act: P&H HC nullifies Income Tax Demand Notice [Read Order]")
Income Tax Update: Dept releases Excel Based Utility for ITR-2 for filing AY 2023-24 ITR in Self-Service Portal
The Income Tax Excel-Based Utility for filing Income Tax Returns ITR-2 of Assessment Year AY 2023-2024 is available for download in the Self Service Portal. Taxpayers can visit the official...
