![Amendment restricting Section 54 Deduction to only One Residential House is prospective: ITAT allows Deduction [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/05/Amendment-restricting-Section-54-deduction-residential-house-ITAT-deduction-Taxscan.jpg "Amendment restricting Section 54 Deduction to only One Residential House is prospective: ITAT allows Deduction [Read Order]")
Amendment restricting Section 54 Deduction to only One Residential House is prospective: ITAT allows Deduction [Read Order]
The Income Tax Appellate Tribunal (ITAT), Agra Bench while allowing the deduction ruled that the Amendment restricting Section 54 deduction to only...
![Contributions can’t be treated as ‘Anonymous’ If Name and Address of the Contributor is Available: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/07/Contribution-Taxscan.jpg "Contributions can’t be treated as ‘Anonymous’ If Name and Address of the Contributor is Available: ITAT [Read Order]")
![Re-Opening of Assessment without Application of Mind is Invalid: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/06/ITAT-Agra-Taxscan.jpg "Re-Opening of Assessment without Application of Mind is Invalid: ITAT [Read Order]")
![Late Fee u/s 234E can’t be Levied Retrospectively: ITAT grants relief to SBI Branches [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/11/SBI.jpg "Late Fee u/s 234E can’t be Levied Retrospectively: ITAT grants relief to SBI Branches [Read Order]")
![DVO Report Vital for Determination of Full Value of Consideration u/s 50C: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/12/ITAT-Taxscan.jpg "DVO Report Vital for Determination of Full Value of Consideration u/s 50C: ITAT [Read Order]")
No TDS on Commission Paid to Non-Resident Agents for their Services outside India: ITAT [Read Order]
In ACIT vs. M/s. Manufax (India), the Agra Bench of the Income Tax Appellate Tribunal held that the assessee is not liable to deduct tax at source ( TDS ) when the non-resident agent provides services...
![No TDS on Commission Paid to Non-Resident Agents for their Services outside India: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/03/TDS-Taxscan.jpg "No TDS on Commission Paid to Non-Resident Agents for their Services outside India: ITAT [Read Order]")
Addition u/s 68 can't be made in respect of receipt of Gift evident through Credit Entries in Bank Passbook: ITAT [Read Order]
While hearing the case of Nanoomal Gupta versus ACIT-Central Circle, Agra bench of Income Tax Appellate Tribunal ( ITAT ) ruled that addition on account of the gift received under Section 68 of the...
![Addition u/s 68 cant be made in respect of receipt of Gift evident through Credit Entries in Bank Passbook: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/04/Credit-Entries-Taxscan.jpg "Addition u/s 68 cant be made in respect of receipt of Gift evident through Credit Entries in Bank Passbook: ITAT [Read Order]")
Gift Received by a Married Woman can’t be treated as ‘Unexplained’ merely on the basis of Entries in Pass Book: ITAT [Read Order]
The Agra bench of Income Tax Appellate Tribunal ( ITAT ) in the case of Nanoomal Gupta versus ACIT wherein bench ordered that Gift received by a married woman can’t be treated as ‘unexplained’ merely...
![Gift Received by a Married Woman can’t be treated as ‘Unexplained’ merely on the basis of Entries in Pass Book: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/02/Gift-Tax-Taxscan-1.jpg "Gift Received by a Married Woman can’t be treated as ‘Unexplained’ merely on the basis of Entries in Pass Book: ITAT [Read Order]")
ITAT deletes Penalty Order against SBI for Non-Deduction of TDS on interest paid on FDRs [Read Order]
Agra bench of Income Tax Appellate Tribunal (ITAT) granted relief to State Bank of India (SBI) from penalty imposed by the Assessing Officer (AO) on account of non-deduction of Tax at Source (TDS). ...
![ITAT deletes Penalty Order against SBI for Non-Deduction of TDS on interest paid on FDRs [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/01/CA-SBI-Taxscan.jpg "ITAT deletes Penalty Order against SBI for Non-Deduction of TDS on interest paid on FDRs [Read Order]")
It is the Burden of the Assessing Officer to prove that Assessee Escaped Income for invoking Sec 147: ITAT [Read Order]
The Income Tax Appellate Tribunal bench of Agra recently said that to invoke Section 147 of the Income Tax Act, the burden is on the Assessing Officer to prove income escaping assessment. In the...
![It is the Burden of the Assessing Officer to prove that Assessee Escaped Income for invoking Sec 147: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/01/Assessing-Officer-ITAT-Taxscan.jpg "It is the Burden of the Assessing Officer to prove that Assessee Escaped Income for invoking Sec 147: ITAT [Read Order]")