![Mere Technical Violation for which Assessee could not be Penalized by denying the Exemption: ITAT allows Exemption u/s 10(23B) [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Technical-Violation-Assessee-Penalized-ITAT-Exemption-Taxscan.jpeg "Mere Technical Violation for which Assessee could not be Penalized by denying the Exemption: ITAT allows Exemption u/s 10(23B) [Read Order]")
Mere Technical Violation for which Assessee could not be Penalized by denying the Exemption: ITAT allows Exemption u/s 10(23B) [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) has held that mere technical violation for which assessee could not be penalized by denying...
![Payment for Acquisition of Leasehold Rights over an Immovable Property is not Rental Income, No TDS applicable: Madras High Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2020/11/Payment-for-Acquisition-Leasehold-Rights-Immovable-Property-t-Rental-Income-TDS-Madras-High-Court-Taxscan.jpg "Payment for Acquisition of Leasehold Rights over an Immovable Property is not Rental Income, No TDS applicable: Madras High Court [Read Judgment]")
![Assessing Officer has no Power to Review but has Power to Reassess: Madras High Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2020/08/Assessing-Officer-Madras-High-Court-Power-Reassess-Income-Tax-power-review-Taxscan.jpeg "Assessing Officer has no Power to Review but has Power to Reassess: Madras High Court [Read Judgment]")
![Scrutiny Assessment without Notice is Defective in Law: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/05/Scrutiny-Assessment-ITAT-Taxscan.jpeg "Scrutiny Assessment without Notice is Defective in Law: ITAT [Read Order]")
PILCOM liable to pay TDS on Payments made to Foreign Sports Associations during ICC World Cup: SC [Read Judgment]
The Supreme Court has held that the payment made to the Non-Resident Sports Association is deemed to accrued or arisen in India so was liable to deduct Tax at Source in terms of Section 194E of the...
![PILCOM liable to pay TDS on Payments made to Foreign Sports Associations during ICC World Cup: SC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/09/PILCOM-1996-World-Cup-Taxscan.jpg "PILCOM liable to pay TDS on Payments made to Foreign Sports Associations during ICC World Cup: SC [Read Judgment]")
Assessing Officer couldn’t undertake Complete Scrutiny without seeking permission from Competent Authority: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Jaipur Bench held that the assessing officer couldn’t undertake complete scrutiny without seeking permission from the competent authority. In the case of...
![Assessing Officer couldn’t undertake Complete Scrutiny without seeking permission from Competent Authority: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/01/Assessing-Officer-ITAT-Taxscan.jpg "Assessing Officer couldn’t undertake Complete Scrutiny without seeking permission from Competent Authority: ITAT [Read Order]")
Amendment in Sec 201(1) of the Income Tax Act is Retrospective in nature, rules ITAT Kolkata [Read Order]
While confirming the deletion of the disallowance of amount spent on machine hire charges, the Income Tax Appellate Tribunal, Kolkata bench has ruled that TDS provisions are not applicable if the...
![Amendment in Sec 201(1) of the Income Tax Act is Retrospective in nature, rules ITAT Kolkata [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/09/ITAT-Ahmedabad.jpg "Amendment in Sec 201(1) of the Income Tax Act is Retrospective in nature, rules ITAT Kolkata [Read Order]")
Services of Construction & Installation Cannot be termed as “Fees for Technical Services”: Delhi HC [Read Judgment]
The Delhi High Court in a recent decision held that the services of construction and installation cannot be treated as “fees for technical services.” The Court was considering the validity of an order...
![Services of Construction & Installation Cannot be termed as “Fees for Technical Services”: Delhi HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/06/Delhi-High-Court-2-Tax-Scan.jpg "Services of Construction & Installation Cannot be termed as “Fees for Technical Services”: Delhi HC [Read Judgment]")
Delhi HC grants Exemption for Payments towards the Penal Interest for Violation of Agreement under Income Tax Act [DOWNLOAD JUDGMENT]
The Delhi High Court while deciding a writ petition filed by the CEAT Ltd against the CBDT granted an exemption to the petitioners under Section 10(15)(iv)(c) of the Income Tax Act, 1961 for the...
![Delhi HC grants Exemption for Payments towards the Penal Interest for Violation of Agreement under Income Tax Act [DOWNLOAD JUDGMENT]](/images/placeholder.jpg "Delhi HC grants Exemption for Payments towards the Penal Interest for Violation of Agreement under Income Tax Act [DOWNLOAD JUDGMENT]")
