![“Reasonable and Effective Opportunities” should be given to Taxpayers during Income Tax Proceedings: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Reasonable-and-Effective-Opportunities-Taxpayers-Income-Tax-Proceedings-ITAT-Income-Tax-Income-taxscan-.jpg "“Reasonable and Effective Opportunities” should be given to Taxpayers during Income Tax Proceedings: ITAT [Read Order]")
“Reasonable and Effective Opportunities” should be given to Taxpayers during Income Tax Proceedings: ITAT [Read Order]
While relying on the landmark judgment of the Apex Court in the case of Maneka Gandhi v. Union of India, the Income Tax Appellate Tribunal (ITAT),...
![Income Tax Deduction to Manufacturing Unit cannot be Disallowed Even If Part of Activities are done Outside Unit: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Income-Tax-Deduction-Income-Tax-Deduction-Tax-Manufacturing-Unit-Outside-Unit-ITAT-Taxscan.jpg "Income Tax Deduction to Manufacturing Unit cannot be Disallowed Even If Part of Activities are done Outside Unit: ITAT [Read Order]")
![Congress Leader Kamal Nath’s Involvement in Unaccounted Cash Transactions: Calcutta HC Upholds Transfer Income Tax Proceedings to Delhi [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Kamal-Naths-Unaccounted-Cash-Transactions-Calcutta-HC-Transfer-Income-Tax-Delhi-TAXSCAN.jpg "Congress Leader Kamal Nath’s Involvement in Unaccounted Cash Transactions: Calcutta HC Upholds Transfer Income Tax Proceedings to Delhi [Read Order]")
Expenses to Musical Programme and Garba Event are Personal in Nature, No Income Tax deduction: ITAT [Read Order]
The Ahmedabad bench of the Income Tax Appellate Tribunal ( ITAT ) held that income tax deduction is not allowable, as the expenses to musical programmes and Garbaevents are personal in nature. Dr...
![Expenses to Musical Programme and Garba Event are Personal in Nature, No Income Tax deduction: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Expenses-Musical-Programme-Garba-Event-Personal-in-Nature-Income-Tax-deduction-Income-Tax-deduction-ITAT-taxscan.jpg "Expenses to Musical Programme and Garba Event are Personal in Nature, No Income Tax deduction: ITAT [Read Order]")
TDS not Applicable on Wages and AO Ignored Certificate by DDIT(E): ITAT deletes Income Tax Addition [Read Order]
The New Delhi Bench of the Income Tax Appellate Tribunal ( ITAT ), deleted addition on the ground that TDS not applicable on Wages and that the Assessing Officer (AO) Ignored Certificate by Deputy...
![TDS not Applicable on Wages and AO Ignored Certificate by DDIT(E): ITAT deletes Income Tax Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/TDS-DDITE-ITAT-Income-Tax-Addition-Income-Tax-Tax-Taxscan.jpg "TDS not Applicable on Wages and AO Ignored Certificate by DDIT(E): ITAT deletes Income Tax Addition [Read Order]")
No Valid Search Warrant: Orissa HC quashes Assessment Proceedings u/s 153A of Income Tax Act [Read Order]
A division bench has quashed the assessment proceedings under section 153A of the Income Tax Act, 1961 on the ground that the income tax department did not provide a valid search warrant under...
![No Valid Search Warrant: Orissa HC quashes Assessment Proceedings u/s 153A of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Search-Warrant-Orissa-High-Court-Assessment-Income-Tax-Act-Income-Tax-Tax-Taxscan.jpg "No Valid Search Warrant: Orissa HC quashes Assessment Proceedings u/s 153A of Income Tax Act [Read Order]")
Addition under Deeming Provision of S. 50C cannot Attract Income Tax Penalty for 'Concealment of Income': ITAT [Read Order]
In an assessee-favouring ruling, the Income Tax Appellate Tribunal (ITAT), Ahmedabad bench has held that the addition under section 50C, being a deeming provision cannot be a sole ground to attract...
![Addition under Deeming Provision of S. 50C cannot Attract Income Tax Penalty for Concealment of Income: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Deeming-Provision-Income-Tax-Penalty-Income-ITAT-TAXSCAN.jpg "Addition under Deeming Provision of S. 50C cannot Attract Income Tax Penalty for Concealment of Income: ITAT [Read Order]")
Violation of Natural Justice Principles: Gujarat HC Quashes Income Tax Demand of Rs. 101 Cr [Read Order]
The Gujarat High Court headed by Justice N.V.Anjaria and Justice Bhargav D. Karia quashed the demand of the Income Tax of Rs. 101 Crore on the ground of violation of principles of natural justice. ...
![Violation of Natural Justice Principles: Gujarat HC Quashes Income Tax Demand of Rs. 101 Cr [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Natural-Justice-Principles-Gujarat-HC-Income-Tax-Demand-TAXSCAN.jpg "Violation of Natural Justice Principles: Gujarat HC Quashes Income Tax Demand of Rs. 101 Cr [Read Order]")
Unfinished Building is 'Capital Asset', subject to Income Tax on Sale along with Land: ITAT [Read Order]
The Bangalore bench of the Income Tax Appellate Tribunal (ITAT), while dismissing a second appeal by the assessee, held that an unfinished building is included within the meaning of “capital asset”...
![Unfinished Building is Capital Asset, subject to Income Tax on Sale along with Land: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Unfinished-Building-Capital-Asset-Income-Tax-Sale-Land-ITAT-taxscan.jpg "Unfinished Building is Capital Asset, subject to Income Tax on Sale along with Land: ITAT [Read Order]")
