![Due Opportunity shall be provided to Assessee for establishing a case of Non-receipt of Statutory Notices: ITAT set aside Order of CIT(A) [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Due-Opportunity-Assessee-establishing-Non-receipt-Statutory-Notices-ITAT-Order-CITA-TAXSCAN.jpg "Due Opportunity shall be provided to Assessee for establishing a case of Non-receipt of Statutory Notices: ITAT set aside Order of CIT(A) [Read Order]")
Due Opportunity shall be provided to Assessee for establishing a case of Non-receipt of Statutory Notices: ITAT set aside Order of CIT(A) [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) held that due opportunity shall be provided to the assessee for establishing a case of...
![Capital Gain Derived by Sale of Equity Shares not Taxable in terms of Article 13(4) of India-Mauritius DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/ITAT-capital-Gain-Capital-Gain-Derived-by-Sale-of-Equity-Equity-India-Mauritius-DTAA-taxscan.jpg "Capital Gain Derived by Sale of Equity Shares not Taxable in terms of Article 13(4) of India-Mauritius DTAA: ITAT [Read Order]")
![Capital Gain Deduction u/s 54 Allowable in the Year of Handing Over of Possession, not in the Year of Payment of Consideration: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Capital-Gain-Deduction-Year-Handing-Possession-Year-Payment-Consideration-ITAT-TAXSCAN.jpg "Capital Gain Deduction u/s 54 Allowable in the Year of Handing Over of Possession, not in the Year of Payment of Consideration: ITAT [Read Order]")
![Statutory Approval Given by Quasi-Judicial Authority u/s 153D of Income Tax Act without Due Application of Mind Results in Fatal of Entire Search Assessment: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Statutory-Approval-Quasi-Judicial-Authority-Income-Tax-Act-Income-Tax-Search-Assessment-ITAT-Taxscan.jpg "Statutory Approval Given by Quasi-Judicial Authority u/s 153D of Income Tax Act without Due Application of Mind Results in Fatal of Entire Search Assessment: ITAT [Read Order]")
![Setback to EY: No TDS on Reimbursement of Salary on Cost to Cost basis, rules ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Setback-TDS-Reimbursement-Salary-Cost-Cost-ITAT-Taxscan-1.jpg "Setback to EY: No TDS on Reimbursement of Salary on Cost to Cost basis, rules ITAT [Read Order]")
Relief to UT Starcom: Profit Income from sale of Software not in nature of Royalty Income and cannot be Attributed to Permanent Establishment in India: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal held that no interest under section 234B of the Act can be charged as the assessee, being a non-resident company was not liable to pay advance...
![Relief to UT Starcom: Profit Income from sale of Software not in nature of Royalty Income and cannot be Attributed to Permanent Establishment in India: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Relief-to-UT-Starcom-Profit-Income-from-sale-of-Software-nature-of-royalty-income-Attributed-to-Permanent-Establishment-in-India-ITAT-TAXSCAN.jpg "Relief to UT Starcom: Profit Income from sale of Software not in nature of Royalty Income and cannot be Attributed to Permanent Establishment in India: ITAT [Read Order]")
![Jewellery Gifted on Occasion of Marriage before Search Action: ITAT deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Jewellery-Gifted-Occasion-of-Marriage-Marriage-Search-Action-ITAT-deletes-addition-Addition-ITAT-Taxscan.jpg "Jewellery Gifted on Occasion of Marriage before Search Action: ITAT deletes Addition [Read Order]")
Difference in Perception of Viewing Transaction not Amount to Furnishing of Inaccurate Particulars: ITAT deletes Penalty [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has deleted the penalty holding that the difference in perception of viewing transactions could not amount to inaccurate particulars. ...
![Difference in Perception of Viewing Transaction not Amount to Furnishing of Inaccurate Particulars: ITAT deletes Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Difference-Perception-Viewing-Transaction-Amount-Furnishing-Inaccurate-Particulars-ITAT-Penalty-taxscan.jpg "Difference in Perception of Viewing Transaction not Amount to Furnishing of Inaccurate Particulars: ITAT deletes Penalty [Read Order]")
Claim of Expense Towards Petrol and Maintenance of Car Substantiated with Corroborative Documentary Evidence: ITAT deletes Disallowance [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has partly upheld the appeal of Kartakeya Enterprises, a partnership firm, for the assessment year 2015-16. The ITAT found that the...
![Claim of Expense Towards Petrol and Maintenance of Car Substantiated with Corroborative Documentary Evidence: ITAT deletes Disallowance [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Claim-Claim-of-Expense-Claim-of-Expense-Towards-Petrol-Claim-of-Expense-Towards-Petrol-and-Maintenance-of-Car-taxscan.jpg "Claim of Expense Towards Petrol and Maintenance of Car Substantiated with Corroborative Documentary Evidence: ITAT deletes Disallowance [Read Order]")
Assessee Liable to Pay Late Filing Fee for Delay in Filing TDS Statement: ITAT Dismisses Appeal [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has dismissed an appeal by an assessee who was liable to pay a late filing fee for delay in filing a Tax Deduction at Source (TDS)...
![Assessee Liable to Pay Late Filing Fee for Delay in Filing TDS Statement: ITAT Dismisses Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Assessee-Liable-Pay-Late-Filing-Fee-Delay-Filing-TDS-ITAT-Dismisses-Appeal-TAXSCAN.jpg "Assessee Liable to Pay Late Filing Fee for Delay in Filing TDS Statement: ITAT Dismisses Appeal [Read Order]")
Relief to Tripoto: ITAT directs Re-Adjudication on Income Tax Deduction Claim for Late Deposit of Employees' Contributions to PF/ESI [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has allowed the appeal of Tripoto.com Pvt. Ltd. and directed the Assessing Officer (AO) to re-adjudicate the claim of deduction for the...
![Relief to Tripoto: ITAT directs Re-Adjudication on Income Tax Deduction Claim for Late Deposit of Employees Contributions to PF/ESI [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Relief-to-Tripoto-Tripoto-ITAT-directs-Re-Adjudication-on-Income-Tax-Deduction-Claim-ITAT-Re-Adjudication-Income-Tax-Deduction-Claim-Income-Tax-Deduction-Taxscan.jpg "Relief to Tripoto: ITAT directs Re-Adjudication on Income Tax Deduction Claim for Late Deposit of Employees Contributions to PF/ESI [Read Order]")
Interest subsidy under TUFS treated as capital receipt, for overall growth and generation of employment: ITAT [Read Order]
The Delhi bench of Income Tax Appellate Tribunal (ITAT) observed that the purpose of granting subsidy under TUFS (Technology Up-gradation Fund Scheme) by the Ministry of Textiles, Government of India...
![Interest subsidy under TUFS treated as capital receipt, for overall growth and generation of employment: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Interest-subsidy-TUFS-capital-receipt-growth-generation-employment-ITAT-TAXSCAN.jpg "Interest subsidy under TUFS treated as capital receipt, for overall growth and generation of employment: ITAT [Read Order]")