![Assessee to claim Deduction of Employees Share of ESI & PF if deposited prior to ITR filing: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/12/esi-and-PF.jpg "Assessee to claim Deduction of Employees Share of ESI & PF if deposited prior to ITR filing: ITAT [Read Order]")
Assessee to claim Deduction of Employee's Share of ESI & PF if deposited prior to ITR filing: ITAT [Read Order]
The Amritsar Bench of Income Tax Appellate Tribunal (ITAT) held that the assessee to claim deduction of employee's share of ESI & PF if deposited...
![No fault of Assessee for Non-deduction of TDS once Certificate has been issued by Recipient: ITAT grants relief to State Bank of Patiala [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/10/ITAT-State-Bank-of-Patiala-TDS-Taxscan.jpeg "No fault of Assessee for Non-deduction of TDS once Certificate has been issued by Recipient: ITAT grants relief to State Bank of Patiala [Read Order]")
![60% Depreciation not allowable on iPad as it is not a PC: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/08/iPad-PC-ITAT-Taxscan.jpg "60% Depreciation not allowable on iPad as it is not a PC: ITAT [Read Order]")
![Assessing Officer to apply his mind on the Information received from Investigating Wing: ITAT deletes Additions made for alleged Bogus Purchase Bill [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/08/Assessing-Officer-ITAT-Bogus-Purchase-Bill-Taxscan.jpg "Assessing Officer to apply his mind on the Information received from Investigating Wing: ITAT deletes Additions made for alleged Bogus Purchase Bill [Read Order]")
![Donations to Shirmoni Gurdwara Parbandhak Committee Gurdwaras eligible for Income Tax Exemption, rules ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/08/Donations-Shirmoni-Gurdwara-Parbandhak-Committee-Gurdwaras-Income-Tax-Exemption-ITAT-Taxscan.jpg "Donations to Shirmoni Gurdwara Parbandhak Committee Gurdwaras eligible for Income Tax Exemption, rules ITAT [Read Order]")
Department Lawyers have to act Impartially to assist Court in administration of Justice: ITAT [Read Order]
"The D R is unique in that he has both powers and duties that other lawyers do not. This does not mean he is any better or worse than other lawyers, but it does result in many misconceptions about the...
![Department Lawyers have to act Impartially to assist Court in administration of Justice: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2019/01/Lawyers-Taxscan.jpg "Department Lawyers have to act Impartially to assist Court in administration of Justice: ITAT [Read Order]")
Account Holder must prove that Money Deposited in the Joint Account belongs to Another Account Holder: ITAT [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), Amritsar bench recently held that the account holder must be able to prove that the money deposited in his joint account belongs to another account holder...
![Account Holder must prove that Money Deposited in the Joint Account belongs to Another Account Holder: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/07/Money-Deposited-Taxscan.jpg "Account Holder must prove that Money Deposited in the Joint Account belongs to Another Account Holder: ITAT [Read Order]")
Agreement to Sell Witnessed and Signed by Persons Can’t be treated as a Sham Document: ITAT [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), Amritsar bench recently held that an unregistered Agreement to Sell (ATS) cannot be treated as a sham document as the same is witnessed and signed persons. ...
![Agreement to Sell Witnessed and Signed by Persons Can’t be treated as a Sham Document: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/07/Agreement-Taxscan.jpg "Agreement to Sell Witnessed and Signed by Persons Can’t be treated as a Sham Document: ITAT [Read Order]")
![Notice before Initiating Reassessment Proceeding is a Mandatory Requirement: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/12/Notice-Taxscan.jpg "Notice before Initiating Reassessment Proceeding is a Mandatory Requirement: ITAT [Read Order]")
![CIT(A) cannot Transfer Jurisdiction from one Assessing Officer to another: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/03/ITAT-Taxscan.jpg "CIT(A) cannot Transfer Jurisdiction from one Assessing Officer to another: ITAT [Read Order]")
Interest u/s 234A cannot be levied in the absence of any direction in Original Assessment Order: ITAT [Read Order]
In ITO v. M/s. Heritage Project, the Amritsar bench of the Income Tax Appellate Tribunal (ITAT) held that interest under Section 234A of Income Tax Act cannot be levied in the absence of any direction...
![Interest u/s 234A cannot be levied in the absence of any direction in Original Assessment Order: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/05/Interest-Taxscan.jpg "Interest u/s 234A cannot be levied in the absence of any direction in Original Assessment Order: ITAT [Read Order]")
Assessee Omitted to Show Interest Received on IT Refund in Return Due to Non- Communication from Dept: ITAT says Penalty not Leviable
In M/s Subhash Chander Sewa v. ITO, the ITAT Amritsar held that penalty under Section 271(l)(c) of the Income Tax Act cannot be imposed when assessee omitted to show interest received on income tax...
