![CIT(E) Rejects S.12ABÂ Application under Income Tax Act without providing sufficient opportunity to furnish Documents: ITAT directs Re adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/ITAT-Raipur-Income-Tax-ITAT-Re-Adjudication-CITE-Income-Tax-Act-taxscan.jpg "CIT(E) Rejects S.12ABÂ Application under Income Tax Act without providing sufficient opportunity to furnish Documents: ITAT directs Re adjudication [Read Order]")
CIT(E) Rejects S.12ABÂ Application under Income Tax Act without providing sufficient opportunity to furnish Documents: ITAT directs Re adjudication [Read Order]
The Raipur Bench of the Income Tax Appellate Tribunal ( ITAT ) observed that as the assessee institute had remained divested of sufficient...
![Half Yearly Income Tax Digest: ITAT Rulings 2024 [Part II]](https://www.taxscan.in/wp-content/uploads/2024/07/Half-Yearly-Case-Digest-ITAT-Case-Digest-Half-Yearly-Income-Tax-Digest-Income-Tax-TAXSCAN.jpg "Half Yearly Income Tax Digest: ITAT Rulings 2024 [Part II]")
![CSR Expenses Eligible for Deduction u/s 80G of the Income Tax Act: ITAT restores Matter to CIT ( Appeals ) [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/ITAT-CSR-Income-tax-appellate-tribunal-Corporate-social-responsibility-TAXSCAN.jpg "CSR Expenses Eligible for Deduction u/s 80G of the Income Tax Act: ITAT restores Matter to CIT ( Appeals ) [Read Order]")
![Belated deposit of ESI/EPF: ITAT allows exemption under section 154 of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Belated-ESI-deposit-ITAT-Raipur-Belated-EPF-deposite-Exemption-for-delayed-deposit-of-ESI-Deduction-for-ESI-delayed-deposite-ESI-EPF-taxscan.jpg "Belated deposit of ESI/EPF: ITAT allows exemption under section 154 of Income Tax Act [Read Order]")
![ITAT Annual Digest [Part 63]](https://www.taxscan.in/wp-content/uploads/2024/01/ITAT-Annual-Digest-Income-Tax-Appellate-Tribunal-analysis-Tax-tribunal-updates-ITAT-decisions-ITAT-judgments-2023-taxscan.jpg "ITAT Annual Digest [Part 63]")
ITAT directs to produce CA certificate in prescribed Form 26Â to re-adjudicate disallowance made u/s.40(a)(ia) of Income Tax Act [Read Order]
The Income Tax Appellate Tribunal (ITAT), Raipur bench, directed the assessee, Sandeep Surendran Nair, a mechanical contractor in the cement industry, to produce a Chartered Accountant certificate in...
![ITAT directs to produce CA certificate in prescribed Form 26Â to re-adjudicate disallowance made u/s.40(a)(ia) of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/ITAT-directs-to-produce-CA-certificate-in-prescribed-Form-26-re-adjudicate-disallowance-Income-Tax-Act-TAXSCAN.jpg "ITAT directs to produce CA certificate in prescribed Form 26Â to re-adjudicate disallowance made u/s.40(a)(ia) of Income Tax Act [Read Order]")
Sale and Purchase Transaction in Own account does not Meet Facilitation as Commission Agent: ITAT upholds Determination of Income u/s 44D of Income Tax Act [Read Order]
The Raipur Bench of Income Tax Appellate Tribunal (ITAT) upheld the determination of income under Section 44D of the Income Tax Act 1961 holding that the sale and purchase transaction in its own...
![Sale and Purchase Transaction in Own account does not Meet Facilitation as Commission Agent: ITAT upholds Determination of Income u/s 44D of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Determination-of-Income-ITAT-upholds-Income-Tax-Act-Income-Tax-ITAT-ITAT-News-Tax-News-Sale-and-Purchase-TAXSCAN.jpg "Sale and Purchase Transaction in Own account does not Meet Facilitation as Commission Agent: ITAT upholds Determination of Income u/s 44D of Income Tax Act [Read Order]")
ITAT directs Readjudication in respect of sale of Gyrovator to customers out of Unaccounted Purchases [Read Order]
The Income Tax Appellate Tribunal (ITAT), Raipur bench, directed re-adjudication in respect of the sale of a gyrovator to customers out of its unaccounted purchases. The assessee, Shivam Tractor,...
![ITAT directs Readjudication in respect of sale of Gyrovator to customers out of Unaccounted Purchases [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/ITAT-Readjudication-sale-of-Gyrovator-Unaccounted-Purchases-TAXSCAN.jpg "ITAT directs Readjudication in respect of sale of Gyrovator to customers out of Unaccounted Purchases [Read Order]")
Income earned by way of Interest and claimed under "Income from Other Sources" shall be Allowable Expenditure u/s 57(iii): ITAT [Read Order]
The Raipur bench of the Income Tax Appellate Tribunal (ITAT) held that the income earned by way of interest and claimed under income from other sources shall be allowable expenditure under Section...
![Income earned by way of Interest and claimed under Income from Other Sources shall be Allowable Expenditure u/s 57(iii): ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Income-earned-by-way-of-Interest-Income-from-Other-Sources-ITAT-taxscan.jpg "Income earned by way of Interest and claimed under Income from Other Sources shall be Allowable Expenditure u/s 57(iii): ITAT [Read Order]")
Non-Responding and Non-Complaining before PCIT when issue Restored to AO for Proper Enquiries cannot make Revision Illegal and not Maintainable: ITAT [Read Order]
The Raipur Bench of Income Tax Appellate Tribunal (ITAT) has held that non responding and non-complaining before Principal Commissioner of Income Tax (PCIT) when issue was restored to the Assessing...
![Non-Responding and Non-Complaining before PCIT when issue Restored to AO for Proper Enquiries cannot make Revision Illegal and not Maintainable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Non-Responding-and-Non-Complaining-before-PCIT-when-issue-Restored-Proper-Enquiries-Revision-Illegal-Maintainable-ITAT-TAXSCAN.jpg "Non-Responding and Non-Complaining before PCIT when issue Restored to AO for Proper Enquiries cannot make Revision Illegal and not Maintainable: ITAT [Read Order]")
Penalty Imposed by AO u/s 271(1)(b)Â Income Tax Act for Non- Compliance to Notices issued during Assessment is within the Limitation Period: ITAT Dismisses Appeal [Read Order]
The Raipur Bench of Income Tax Appellate Tribunal (ITAT) held that the penalty imposed by Assessing Officer (AO) during assessment proceeding under Section 271 of Income Tax Act,1961 is within the...
![Penalty Imposed by AO u/s 271(1)(b)Â Income Tax Act for Non- Compliance to Notices issued during Assessment is within the Limitation Period: ITAT Dismisses Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Penalty-Imposed-by-AO-Income-Tax-Act-for-Non-Compliance-to-Notices-issued-Assessment-Limitation-Period-ITAT-Dismisses-Appeal-TAXSCAN.jpg "Penalty Imposed by AO u/s 271(1)(b)Â Income Tax Act for Non- Compliance to Notices issued during Assessment is within the Limitation Period: ITAT Dismisses Appeal [Read Order]")