Employees of State Government Undertaking cannot be treated as State Government Employee: ITAT upholds Restricting Exemption made u/s 10(10) & s.10(10AA) of Income Tax Act
The Hyderabad Bench of the Income Tax Appellate Tribunal (ITAT) has recently held that employees of state government undertakings could not be...
![Delay Beyond Assessees Control in E-verification/Filing Belated Return: ITAT deletes Penalty Levied u/s 271F [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/E-verification-Filing-Belated-Return-ITAT-Penalty-TAXSCAN2.jpg "Delay Beyond Assessees Control in E-verification/Filing Belated Return: ITAT deletes Penalty Levied u/s 271F [Read Order]")
![No Addition u/s 40A (3) without Doubt of Genuineness of Payment: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Genuineness-of-Payment-Addition-Doubt-of-Genuineness-of-Payment-ITAT-Taxscan.jpg "No Addition u/s 40A (3) without Doubt of Genuineness of Payment: ITAT [Read Order]")
![Addition u/s 69C cannot be Imposed on Trading in Scrips on Account of Share Price Movement: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Imposed-on-Trading-in-Scrips-on-Account-of-Share-Price-Movement-ITAT-TAXSCAN.jpg "Addition u/s 69C cannot be Imposed on Trading in Scrips on Account of Share Price Movement: ITAT [Read Order]")
![Reopening of Assessment on Change of Opinion: ITAT quashes Penalty against Assessee who correctly Declared Income [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Reopening-of-Assessment-Change-of-Opinion-ITAT-Penalty-Assessee-Declared-Income-TAXSCAN.jpg "Reopening of Assessment on Change of Opinion: ITAT quashes Penalty against Assessee who correctly Declared Income [Read Order]")
Order u/s 143(3) Passed by AO, without Issuing Mandatory Notice u/s 143(2): ITAT Quashes Order [Read Order]
The Income Tax Appellate Tribunal (ITAT), Chandigarh Bench, has recently, in an appeal filed before it, quashed an order passed u/s 143(3) by the AO, as the same was passed without issuing the...
![Order u/s 143(3) Passed by AO, without Issuing Mandatory Notice u/s 143(2): ITAT Quashes Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Order-AO-Mandatory-Notice-ITAT-taxscan-.jpg "Order u/s 143(3) Passed by AO, without Issuing Mandatory Notice u/s 143(2): ITAT Quashes Order [Read Order]")
Late Fee and Interest in respect of the TDS Statements cannot be Levied prior to 01/06/2015: ITAT [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), Hyderabad Bench, has recently, in an appeal filed before it, held that late fee and interest in respect of the TDS statements cannot be levied prior to...
![Late Fee and Interest in respect of the TDS Statements cannot be Levied prior to 01/06/2015: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/TDS-Statements-TDS-Late-Fee-Interest-ITAT-Income-Tax-Tax-Taxscan.jpg "Late Fee and Interest in respect of the TDS Statements cannot be Levied prior to 01/06/2015: ITAT [Read Order]")
Assessee from Rural Background was Unaware of E-filing Procedure: ITAT Directs Adjudication of Appeal Filed Manually [Read Order]
The Pune bench of the Income Tax Appellate Tribunal ( ITAT ) chaired by R.S. Syal (VP) directed the Commissioner of Income Tax (Appeals) to adjudicate the appeal filed manually as they rejected the...
![Assessee from Rural Background was Unaware of E-filing Procedure: ITAT Directs Adjudication of Appeal Filed Manually [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Assessee-E-filing-Procedure-ITAT-Adjudication-Appeal-Taxscan.jpg "Assessee from Rural Background was Unaware of E-filing Procedure: ITAT Directs Adjudication of Appeal Filed Manually [Read Order]")
TDS Credit cannot be Denied when Form 26AS along with Reconciliation of Income as per Books are Produced before AO: ITAT [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), Hyderabad Bench, has recently, in an appeal filed before it, held that TDS Credit cannot be Denied when Form 26AS along with Reconciliation of Income as...
![TDS Credit cannot be Denied when Form 26AS along with Reconciliation of Income as per Books are Produced before AO: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/TDS-Credit-TDS-Form-26AS-Income-ITAT-taxscan.jpg "TDS Credit cannot be Denied when Form 26AS along with Reconciliation of Income as per Books are Produced before AO: ITAT [Read Order]")
Form 67 Submitted before Conclusion of Assessment: ITAT Allows Relief of Withholding Tax Credit in Tanzania against Tax Liability arising in India [Read Order]
The Income Tax Appellate Tribunal (ITAT), Kolkata Bench, has recently, in an appeal filed before it, allowed relief of withholding tax credit in Tanzania against tax liability arising in India, on...
![Form 67 Submitted before Conclusion of Assessment: ITAT Allows Relief of Withholding Tax Credit in Tanzania against Tax Liability arising in India [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Form-67-Conclusion-of-Assessment-ITAT-Tax-Credit-Tanzania-Tax-Liability-TAXSCAN.jpg "Form 67 Submitted before Conclusion of Assessment: ITAT Allows Relief of Withholding Tax Credit in Tanzania against Tax Liability arising in India [Read Order]")
Non-Compliance of Notices and Non-furnishing of Evidence Even After Five Opportunities granted by AO: ITAT Imposes Cost of Rs. 10,000 [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), Hyderabad Bench, has recently, in an appeal filed before it, imposed a cost of Rs 10,000, on non-compliance of notices and non-furnishing of evidence, even...
![Non-Compliance of Notices and Non-furnishing of Evidence Even After Five Opportunities granted by AO: ITAT Imposes Cost of Rs. 10,000 [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Notices-Non-furnishing-Five-Opportunities-ITAT-Cost-Income-Tax-Tax-Taxscan.jpg "Non-Compliance of Notices and Non-furnishing of Evidence Even After Five Opportunities granted by AO: ITAT Imposes Cost of Rs. 10,000 [Read Order]")
Income Tax Recovery Proceedings: Kerala HC directs NFAC to expedite hearing of Appeal and Stay Petition [Read Order]
In a recent judgement, the Kerala High Court (HC) directed the National Faceless Assessment Centre (NFAC) to expedite the hearing of the appeal and stay petition filed in Income Tax recovery...
![Income Tax Recovery Proceedings: Kerala HC directs NFAC to expedite hearing of Appeal and Stay Petition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Income-Tax-Recovery-Proceedings-Income-Tax-Kerala-Highcourt-NFAC-hearing-of-Appeal-Stay-Petition-taxscan.jpg "Income Tax Recovery Proceedings: Kerala HC directs NFAC to expedite hearing of Appeal and Stay Petition [Read Order]")