![Disregard of Additional Evidence By CIT(A): ITAT Remanda Ad Hoc Income Tax Disallowance to AO [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/ITAT-ITAT-Delhi-Ad-Hoc-Income-Tax-Income-tax-Income-Tax-Disallowance-Disregard-of-Additional-Evidence-taxscan.jpg "Disregard of Additional Evidence By CIT(A): ITAT Remanda Ad Hoc Income Tax Disallowance to AO [Read Order]")
Disregard of Additional Evidence By CIT(A): ITAT Remanda Ad Hoc Income Tax Disallowance to AO [Read Order]
In a recent judgment, the Income Tax Appellate Tribunal ( ITAT ) Delhi Bench "B" ruled in favor of an assessee and directed the matter regarding ad...
![Addition made in Excess of Income Tax SCN Against Ducati India: ITAT Directs AO to Reappraise Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/ITAT-ITAT-Delhi-Income-Tax-Show-cause-notice-Addition-in-Excess-of-Income-Tax-Ducati-India-taxscan.jpg "Addition made in Excess of Income Tax SCN Against Ducati India: ITAT Directs AO to Reappraise Evidence [Read Order]")
![Relief to TATA Teleservices: ITAT Rules Interest Payment Made to China Development Bank (CDB) Exempt under Amended India- China DTAA [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/ITAT-ITAT-Delhi-TATA-Teleservices-CDB-China-Development-Bank-China-DTAA-Income-Tax-taxscan.jpg "Relief to TATA Teleservices: ITAT Rules Interest Payment Made to China Development Bank (CDB) Exempt under Amended India- China DTAA [Read Order]")
![ITAT quashes Reassessment Order on Cash Deposits due to AOs Vague Reasoning and Non-Application of Mind [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/ITAT-ITAT-Delhi-Income-Tax-Appellate-Authority-ITAT-Quashes-Reassessment-Order-Non-Application-of-Mind-assessing-officers-vague-reasoning-Cash-Deposits-Reassessment-Order-on-Cash-Deposits-TAXSCAN.jpg "ITAT quashes Reassessment Order on Cash Deposits due to AOs Vague Reasoning and Non-Application of Mind [Read Order]")
![Distribution Revenue from US Broadcasting Company not Taxable as “Royalty” under India-US DTAA [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/Income-Tax-India-US-DTAA-US-broadcasting-company-tax-TAXSCAN.jpg "Distribution Revenue from US Broadcasting Company not Taxable as “Royalty” under India-US DTAA [Read Order]")
Validity of Assessment Order Passed on Struck-off Company Challenged: ITAT Dismisses Appeal Due to Lack of locus standi [Read Order]
The New Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) dismissed the appeal challenging the validity of the assessment order passed on a struck-off company. This decision was made due to the...
![Validity of Assessment Order Passed on Struck-off Company Challenged: ITAT Dismisses Appeal Due to Lack of locus standi [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/Income-Tax-ITAT-ITAT-Delhi-locus-standi-Struck-off-company-TAXSCAN.jpeg "Validity of Assessment Order Passed on Struck-off Company Challenged: ITAT Dismisses Appeal Due to Lack of locus standi [Read Order]")
AO Levied Penalty u/s 271AAB for Alleged Undisclosed Income during Search: ITAT deletes Penalty due to Lack of Clear Evidence [Read Order]
The New Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) deleted the penalty levied under Section 271AAB of the Income Tax Act, 1961 for alleged undisclosed income during the search. The...
![AO Levied Penalty u/s 271AAB for Alleged Undisclosed Income during Search: ITAT deletes Penalty due to Lack of Clear Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/ITAT-ITAT-Delhi-Section-271AAB-of-the-Income-Tax-Act-Evidence-Undisclosed-Income-Taxscann.jpg "AO Levied Penalty u/s 271AAB for Alleged Undisclosed Income during Search: ITAT deletes Penalty due to Lack of Clear Evidence [Read Order]")
Penalty u/s 270A cannot be Imposed if Assessed and Processed Income are Same: ITAT Quashes Penalty on S. 43B Disallowances [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) ruled that the penalty under Section 270A of Income Tax Act,1961 cannot be imposed when the assessed income matches the income determined in...
![Penalty u/s 270A cannot be Imposed if Assessed and Processed Income are Same: ITAT Quashes Penalty on S. 43B Disallowances [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/ITAT-ITAT-Delhi-Assesse-Disallowances-Income-Tax-Taxscan.jpg "Penalty u/s 270A cannot be Imposed if Assessed and Processed Income are Same: ITAT Quashes Penalty on S. 43B Disallowances [Read Order]")
TP Adjustment cannot be at ‘NIL’ as determined by the TPO: ITAT directs TPO to consider ALP afresh [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) ruled that the Transfer Pricing Officer ( TPO ) erred in setting the Arm’s Length Price ( ALP ) for Intra Group Services at NIL for the...
![TP Adjustment cannot be at ‘NIL’ as determined by the TPO: ITAT directs TPO to consider ALP afresh [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/Income-Tax-ITAT-TP-Adjustment-by-TPO-Intra-Group-Services-TAXSCAN.jpg "TP Adjustment cannot be at ‘NIL’ as determined by the TPO: ITAT directs TPO to consider ALP afresh [Read Order]")
AO made Addition u/s 68 due to Mismatch in Loan Creditor's Voter ID and Bank Statement Photo: ITAT remands to Produce Evidence [Read Order]
The New Delhi Bench of the Income Tax Appellate Tribunal ( ITAT ) remanded the Assessing Officer's ( AO ) addition under Section 68 of the Income Tax Act, 1961 matter, which was based on a mismatched...
![AO made Addition u/s 68 due to Mismatch in Loan Creditors Voter ID and Bank Statement Photo: ITAT remands to Produce Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/Income-Tax-ITAT-ITAT-Delhi-Bank-loan-Statement-TAXSCAN.jpg "AO made Addition u/s 68 due to Mismatch in Loan Creditors Voter ID and Bank Statement Photo: ITAT remands to Produce Evidence [Read Order]")
CIT(A) Pronounces Ex-Parte decision on Unexplained Cash Credits ignoring Adjournment Request filed through Email: ITAT remands Matter [Read Order]
The New Delhi Bench of the Income Tax Appellate Tribunal (ITAT) remanded the matter concerning unexplained cash credits back to the Commissioner of Income Tax (Appeals). This decision was taken...
![CIT(A) Pronounces Ex-Parte decision on Unexplained Cash Credits ignoring Adjournment Request filed through Email: ITAT remands Matter [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/TAT-Income-Tax-Appellate-Tribunal-ITAT-delhi-CITA-Ex-Parte-Decision-Cash-Credits-Unexplained-Cash-Credits-TAXSCAN.jpg "CIT(A) Pronounces Ex-Parte decision on Unexplained Cash Credits ignoring Adjournment Request filed through Email: ITAT remands Matter [Read Order]")