![No TDS on Payment of EDC to HUDA: ITAT deletes Penalty u/s 271C [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/TDS-Payment-EDC-HUDA-ITAT-Penalty-taxscan.jpeg "No TDS on Payment of EDC to HUDA: ITAT deletes Penalty u/s 271C [Read Order]")
No TDS on Payment of EDC to HUDA: ITAT deletes Penalty u/s 271C [Read Order]
The Income Tax Appellate Tribunal (ITAT), New Delhi bench deleted penalty imposed under Section 271C of the Income Tax Act 1961 and held that there...
![Payment of Pre-deposit through Form GST DRC-03 for Service Tax / Excise Matters: Bombay HC directs CBIC to Issue Guidelines [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Payment-Pre-deposit-GST-DRC-03-Service-Tax-Excise-Bombay-HC-CBIC-taxscan.jpeg "Payment of Pre-deposit through Form GST DRC-03 for Service Tax / Excise Matters: Bombay HC directs CBIC to Issue Guidelines [Read Order]")
![Payment for providing Bandwidth/Telecom Services by way of IPCL amounts to Royalty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Payment-bandwidth-telecom-services-IPCL-amount-Royalty-ITAT-Taxscan.jpg "Payment for providing Bandwidth/Telecom Services by way of IPCL amounts to Royalty: ITAT [Read Order]")
![Benefit of Sabka Vishwas Amnesty Scheme can be Availed Even After filing of Service Tax Return and Payment of full Tax: CBIC [Read Instruction]](https://www.taxscan.in/wp-content/uploads/2022/10/Sabka-Vishwas-Amnesty-Scheme-Service-Tax-Return-Payment-Tax-CBIC-taxscan.jpeg "Benefit of Sabka Vishwas Amnesty Scheme can be Availed Even After filing of Service Tax Return and Payment of full Tax: CBIC [Read Instruction]")
![Google Tax not attracted as Service Recipients are Outside India: ITAT deletes Disallowance of Payment [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Google-Tax-Service-Recipients-ITAT-Payment-taxscan.jpg "Google Tax not attracted as Service Recipients are Outside India: ITAT deletes Disallowance of Payment [Read Order]")
No Demand can be made for Extended period of Limitation When no intention to evade Payment of Service Tax: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad held that no demand can be made for extended period of limitation when no intention to evade payment of service tax. M/s....
![No Demand can be made for Extended period of Limitation When no intention to evade Payment of Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Demand-evade-payment-service-tax-CESTAT-taxscan-.jpeg "No Demand can be made for Extended period of Limitation When no intention to evade Payment of Service Tax: CESTAT [Read Order]")
Failure in Payment of Advance Tax towards Unexpected Income doesn't attract Interest u/s 243C(1): ITAT [Read Order]
The Mumbai bench of the Income Tax Appellant Tribunal (ITAT) has held that failure in payment of advance tax towards unexpected income doesn’t attract interest under section 234C(1) of the Income Tax...
![Failure in Payment of Advance Tax towards Unexpected Income doesnt attract Interest u/s 243C(1): ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/payment-advance-tax-ITAT-taxscan.jpg "Failure in Payment of Advance Tax towards Unexpected Income doesnt attract Interest u/s 243C(1): ITAT [Read Order]")
![Payment made to Non-Resident not having PE in India not Royalty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Payment-non-resident-royalty-ITAT-taxscan.jpg "Payment made to Non-Resident not having PE in India not Royalty: ITAT [Read Order]")
![Payment of Internet and Telecom Charges does not attract TDS u/s 194J: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Payment-Internet-and-Telecom-Charges-TDS-ITAT-taxscan.jpeg "Payment of Internet and Telecom Charges does not attract TDS u/s 194J: ITAT [Read Order]")
Relief to Deloitte: ITAT allows Deduction for Payment made to Retired Partner amount to diversion of Income at Source by Overriding Title [Read Order]
In a significant ruling, the Delhi bench of the Income Tax Appellate Tribunal (ITAT) granted relief by allowing the deduction from income claimed for the payment made to a retired partner as it...
![Relief to Deloitte: ITAT allows Deduction for Payment made to Retired Partner amount to diversion of Income at Source by Overriding Title [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Deloitte-ITAT-deduction-Payment-income-overriding-title-taxscan.jpeg "Relief to Deloitte: ITAT allows Deduction for Payment made to Retired Partner amount to diversion of Income at Source by Overriding Title [Read Order]")
Air India cannot be deemed as 'Assessee in Default' in respect of payment to AIESL: ITAT directs fresh Adjudication [Read Order]
The Income Tax Appellate Tribunal (ITAT), Mumbai Bench has held that Air India cannot be deemed as 'Assessee in Default' in respect of payment to Air India Engineering Services Ltd (AIESL) and...
![Air India cannot be deemed as Assessee in Default in respect of payment to AIESL: ITAT directs fresh Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Air-India-Assessee-in-Default-payment-AIESL-ITAT-fresh-Adjudication-taxscan.jpeg "Air India cannot be deemed as Assessee in Default in respect of payment to AIESL: ITAT directs fresh Adjudication [Read Order]")
Typographical Error in Share Valuation Report will not attract Addition: ITAT remits matter back to AO [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) ruled that typographical error in the share valuation report will not attract addition and remitted the matter back to AO. Sh. Jeetan...
![Typographical Error in Share Valuation Report will not attract Addition: ITAT remits matter back to AO [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Typographical-error-Share-valuation-report-ITAT-AO-taxscan.jpeg "Typographical Error in Share Valuation Report will not attract Addition: ITAT remits matter back to AO [Read Order]")