![AO cannot Interpolate the Extra Payment for Every Month to Entire 12 Months for Additional Work by Guest Teachers: ITAT deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/AO-Interpolate-Extra-Payment-Every-Month-Work-Guest-Teachers-ITAT-TAXSCAN.jpg "AO cannot Interpolate the Extra Payment for Every Month to Entire 12 Months for Additional Work by Guest Teachers: ITAT deletes Addition [Read Order]")
AO cannot Interpolate the Extra Payment for Every Month to Entire 12 Months for Additional Work by Guest Teachers: ITAT deletes Addition [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has deleted the additional holding that the Assessing Officer (AO) could not interpolate the...
![Payment of Commission to Foreign Agents for Procurement of Orders does not Fall under Technical, Managerial or Consultancy Services: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Payment-of-Commission-Foreign-Agents-Procurement-of-Orders-Managerial-Consultancy-Services-taxscan.jpg "Payment of Commission to Foreign Agents for Procurement of Orders does not Fall under Technical, Managerial or Consultancy Services: ITAT [Read Order]")
![Payment made to YES Bank for Corporate Guarantee of Joint Venture Company is Business Expenditure: ITAT allows Deduction u/s 37 of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Payment-YES-bank-Payment-made-to-YES-bank-for-corporate-guarantee-corporate-guarantee-joint-venture-company-ITAT-taxscan.jpg "Payment made to YES Bank for Corporate Guarantee of Joint Venture Company is Business Expenditure: ITAT allows Deduction u/s 37 of Income Tax Act [Read Order]")
![Determination of Service Tax Liability lies on Service Receiver who receives any service and obliged to make payment: CESTAT Bench Delivers 3 Members Opinion [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Determination-of-Service-Tax-Liability-lies-on-Service-Receive-receives-any-service-and-obliged-to-make-payment-CESTAT-.jpg "Determination of Service Tax Liability lies on Service Receiver who receives any service and obliged to make payment: CESTAT Bench Delivers 3 Members Opinion [Read Order]")
![ITAT upholds addition made u/s 69C of Income Tax Act on Payment Received from sale of shares of paper company barred by SEBI [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/ITAT-ITAT-upholds-addition-Income-Tax-Act-Income-Tax-Payment-Received-from-sale-of-shares-Payment-Received-Payment-sale-of-shares-SEBI-taxscan.jpg "ITAT upholds addition made u/s 69C of Income Tax Act on Payment Received from sale of shares of paper company barred by SEBI [Read Order]")
Refund cannot be Rejected when Assessee Produced Sufficient Documents to Prove Payment of Service Tax: CESTAT [Read Order]
In a significant case, the Bangalore bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that refund cannot be rejected when the assessee produced sufficient documents...
![Refund cannot be Rejected when Assessee Produced Sufficient Documents to Prove Payment of Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Refund-Rejected-Assessee-Produced-Sufficient-Documents-Prove-Payment-Service-Tax-CESTAT-TAXSCAN.jpeg "Refund cannot be Rejected when Assessee Produced Sufficient Documents to Prove Payment of Service Tax: CESTAT [Read Order]")
Delay in Payment of Employer's Contribution is not lost on basis of deferment of Deduction on Payment basis u/s.43B: ITAT dismisses plea regarding Delay of Payment during COVID [Read Order]
The Bangalore bench of the Income Tax Appellate Tribunal held that any failure to pay within the prescribed due date under the respective PF Act or Scheme will result in negating employer's claim for...
![Delay in Payment of Employers Contribution is not lost on basis of deferment of Deduction on Payment basis u/s.43B: ITAT dismisses plea regarding Delay of Payment during COVID [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Delay-payment-deferment-deduction-payment-ITAT-plea-delay-payment-COVID-TAXSCAN.jpg "Delay in Payment of Employers Contribution is not lost on basis of deferment of Deduction on Payment basis u/s.43B: ITAT dismisses plea regarding Delay of Payment during COVID [Read Order]")
No Proof of Payment of Service Tax to ONGC under Commercial or Industrial Construction Service: CESTAT upholds Service Tax Demand [Read Order]
The Kolkata Bench of the Custom, Excise and Service Tax Appellate Tribunal (CESTAT), upheld the service tax demand on no proof of payment of service tax to ONGC under commercial or industrial...
![No Proof of Payment of Service Tax to ONGC under Commercial or Industrial Construction Service: CESTAT upholds Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Payment-Service-Tax-ONGC-Industrial-Construction-Service-CESTAT-Service-Tax-Demand-TAXSCAN.jpg "No Proof of Payment of Service Tax to ONGC under Commercial or Industrial Construction Service: CESTAT upholds Service Tax Demand [Read Order]")
Relief to Reliance Commercial Dealers: 10% TDS Applicable on Payment to FSII for for Availing Training of Pilots, rules ITAT [Read Order]
The Mumbai bench of the Income Tax Appellate Tribunal held that taxation rate is not to exceed 10% under Article 12 of the DTAA between India and France. The assessee is a company engaged in the...
![Relief to Reliance Commercial Dealers: 10% TDS Applicable on Payment to FSII for for Availing Training of Pilots, rules ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Relief-to-Reliance-Commercial-Dealers-TDS-Applicable-on-Payment-to-FSII-for-for-Availing-Training-of-Pilots-rules-ITAT-TAXSCAN.jpg "Relief to Reliance Commercial Dealers: 10% TDS Applicable on Payment to FSII for for Availing Training of Pilots, rules ITAT [Read Order]")
Payment for architectural design could not be classified as royalty under Article 12(3) of India Singapore DTAA: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal held that Payments made in consideration of architectural design could not be classified as royalty under Article 12(3) of India Singapore Double...
![Payment for architectural design could not be classified as royalty under Article 12(3) of India Singapore DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Payment-architectural-classified-royalty-Article-India-Singapore-DTAA-ITAT-taxscan.jpg "Payment for architectural design could not be classified as royalty under Article 12(3) of India Singapore DTAA: ITAT [Read Order]")
Dispute in Fact about Payment of Income Tax Dues Cannot be Decide by Writ Court: Orissa HC directs to approach AO [Read Order]
The Orissa High Court directed to approach the Assessing Officer(A0) since the dispute in fact about payment of income tax dues cannot be decided by the writ court. Mr. S. Ray, Senior...
![Dispute in Fact about Payment of Income Tax Dues Cannot be Decide by Writ Court: Orissa HC directs to approach AO [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Dispute-in-Fact-Payment-of-Income-Tax-Dues-Decide-by-Writ-Court-Orissa-HC-approach-AO-TAXSCAN.jpg "Dispute in Fact about Payment of Income Tax Dues Cannot be Decide by Writ Court: Orissa HC directs to approach AO [Read Order]")
Settlement of Mutual Debt through Book Adjustment is a Valid Mode of Payment of Consideration, Input Credit is Admissible: AAR [Read Order]
The Kerala Authority for Advance Ruling (KAAR) has held that settlement of mutual debt through book adjustment is a valid mode of payment of consideration and the input credit is admissible. ...
![Settlement of Mutual Debt through Book Adjustment is a Valid Mode of Payment of Consideration, Input Credit is Admissible: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Settlement-Settlement-of-Mutual-Debt-Mutual-Debt-Valid-Mode-of-Payment-Payment-of-Consideration-Input-Credit-is-Admissible-Input-Credit-AAR-Authority-for-Advance-Ruling-taxscan.jpg "Settlement of Mutual Debt through Book Adjustment is a Valid Mode of Payment of Consideration, Input Credit is Admissible: AAR [Read Order]")