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![Agreement to Sell Witnessed and Signed by Persons Can’t be treated as a Sham Document: ITAT [Read Order] 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]
The Income Tax Appellate Tribunal ( ITAT ), Amritsar bench recently held that an unregistered Agreement to Sell (ATS) cannot be treated as a sham...


![Notice before Initiating Reassessment Proceeding is a Mandatory Requirement: 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)
![CIT(A) cannot Transfer Jurisdiction from one Assessing Officer to another: 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)
![Interest u/s 234A cannot be levied in the absence of any direction in Original Assessment Order: ITAT [Read Order] 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)

![“An unrecovered debt from a Subsidiary Company is allowable as Deduction”: ITAT Amritsar [Read Order] “An unrecovered debt from a Subsidiary Company is allowable as Deduction”: ITAT Amritsar [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/08/unrecovered-debt-deduction-Taxscan.jpg)