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Judicial Member Vijay...

Relief for Coursera: ITAT Rules Receipts Not Taxable as Royalty or FTS Under India-USA DTAA [Read Order]

Kavi Priya

The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) granted relief to Coursera Inc. by holding that receipts earned from providing access to...

ITAT Rules that the Addition of Unexplained Cash Credit u/s.68 is Invalid After Rejecting the Books...

ITAT Upholds CIT(A)’s Deletion of S.14A Disallowance Due to No Exempt Income [Read Order]

Discrepancy in Net Profit Figures: ITAT Quashes Pr. CIT’s Revision Order due to Prior AO Inquiry...

Advance Tax Payment Not Required For Reassessment Proceedings: ITAT overrules CIT(A) Order [Read...

Section 263 Proceedings cannot Address issues Beyond Limited Scrutiny Under CASS: ITAT set aside Pr.CIT order [Read Order]

The Indore bench of Income Tax Appellate Tribunal ( ITAT ) ruled that the Principal Commissioner of Income Tax's ( Pr. CIT ) order under section 263 of the Income Tax Act, 1961, which had annulled...

Non-cooperation with Income Tax Assessment Proceedings, Relevant Details and Records Not Produced: ITAT Directs Re-Adjudication [Read Order]

The Indore bench of the Income Tax Appellate Tribunal ( ITAT ) has directed re-adjudication due to non-cooperation with income tax assessment proceedings and failure to produce relevant details and...

ITAT Annual Digest [Part 68]

This annual digest analyzes all the ITAT stories published in 2023 at taxscan.in Claim of Credit of TCS by Individual License holder can’t be allowed when it has already been allowed to...

Claim of Credit of TCS by Individual License holder can't be allowed when it has already been allowed to Partnership Firm: ITAT [Read Order]

The Indore bench of the Income Tax Appellate Tribunal (ITAT) held that the claim of credit of Tax Collected at Source (TCS) by individual license holders can’t be allowed when it has already been...

Notice issued by AO in aware of Non-existence of assessee-company on account of Amalgamation stands Invalid: ITAT [Read Order]

The Indore bench of the Income Tax Appellate Tribunal (ITAT) held that the notice issued by the Assessing Officer in aware of the non-existence of the assessee-company on the account of amalgamation...

Mere Mistake in Form 35 does not result in Deficient Appeal: ITAT grants another Opportunity to rectify Mistake [Read Order]

The Indore bench of the Income Tax Appellate Tribunal (ITAT) held that the mere mistake in form 35 does not result in a deficient appeal hence allowed one more opportunity to the assessee to rectify...

Excess cash found during course of Survey shall not be taxed under head of Business Income attracts Higher Tax Rate u/s 115BBE of Income Tax Act: ITAT [Read Order]

The Income Tax Appellate Tribunal (ITAT) Indore bench held that excess cash found during course of survey should not be taxed under head of business income .Therefore it would attract higher...