![ITAT Upholds Deletion of Penalty imposed u/s 271(1)(c) of Income Tax Act on ground of Genuine Disclose of Payment of Non-compete Fee [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/ITAT-Upholds-Deletion-of-Penalty-imposed-Deletion-of-Penalty-ITAT-Penalty-Income-Tax-Act-Disclose-of-Payment-of-Non-compete-Fee-Payment-of-Non-compete-Fee-Taxscan.jpg "ITAT Upholds Deletion of Penalty imposed u/s 271(1)(c) of Income Tax Act on ground of Genuine Disclose of Payment of Non-compete Fee [Read Order]")
ITAT Upholds Deletion of Penalty imposed u/s 271(1)(c) of Income Tax Act on ground of Genuine Disclose of Payment of Non-compete Fee [Read Order]
The New Delhi bench of the Income Tax Appellate Tribunal (ITAT) upheld the deletion of the penalty imposed under section 271(1)(c) of the Income Tax...
![Assessing Officer Cannot Withdraw or Modify or Substitute Assessment Order Passed u/s 143(3) with another Assessment Order: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Assessing-Officer-Cannot-Withdraw-Modify-Substitute-Assessment-Order-Passed-another-Assessment-Order-ITAT-TAXSCAN.jpg "Assessing Officer Cannot Withdraw or Modify or Substitute Assessment Order Passed u/s 143(3) with another Assessment Order: ITAT [Read Order]")
![Receipts from Centralised Service Income by Radisson Hotels International are not Taxable as FTS/FIS under Article 12(4)(a) of India-USA DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Receipt-Centralised-Service-Income-Radisson-Hotel-International-FTS-FIS-India-USA-DTAA-ITAT-taxscan.jpg "Receipts from Centralised Service Income by Radisson Hotels International are not Taxable as FTS/FIS under Article 12(4)(a) of India-USA DTAA: ITAT [Read Order]")
![Claim of Legal and Professional Expenses Rejected on ground of Non Existence of Taxable Business in form of PE : ITAT Directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Claim-of-Legal-and-Professional-Expenses-Legal-and-Professional-Expenses-Non-Existence-of-Taxable-Business-in-form-of-PE-Taxable-Business-in-form-of-PE-ITAT-Directs-Re-adjudication-taxscan.jpg "Claim of Legal and Professional Expenses Rejected on ground of Non Existence of Taxable Business in form of PE : ITAT Directs Re-adjudication [Read Order]")
![Maintenance Income from Building Let out Treats as Business Income: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Maintenance-Income-from-Building-Let-out-Maintenance-Income-Building-Let-out-Business-Income-ITAT-taxscan.jpg "Maintenance Income from Building Let out Treats as Business Income: ITAT [Read Order]")
No TDS on Cost paid to Holding Company on Reimbursement of Mobilisation and Demobilisation: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that Tax Deducted at Source (TDS) would not be applicable on cost paid to holding companies on reimbursement of mobilisation and...
![No TDS on Cost paid to Holding Company on Reimbursement of Mobilisation and Demobilisation: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/No-TDS-on-Cost-paid-Holding-Company-on-Reimbursement-Mobilisation-and-Demobilisation-ITAT-TAXSCAN.jpg "No TDS on Cost paid to Holding Company on Reimbursement of Mobilisation and Demobilisation: ITAT [Read Order]")
Assessee Not an ”Assessee in Default” u/s 201(1) of Income Tax Act in absence of Ascertainable Amount & Identifiable Payee: ITAT Rules TDS Not Applicable on Provisions for Expenses [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi Bench has held that the assessee cannot be treated as an "Assessee in Default" under Section 201(1) of the Income Tax Act, 1961 in the absence of...
![Assessee Not an ”Assessee in Default” u/s 201(1) of Income Tax Act in absence of Ascertainable Amount & Identifiable Payee: ITAT Rules TDS Not Applicable on Provisions for Expenses [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Income-Tax-Act-absence-of-Ascertainable-Amount-Identifiable-Payee-ITAT-Rules-TDS-Not-Applicable-Provisions-for-expenses.jpg "Assessee Not an ”Assessee in Default” u/s 201(1) of Income Tax Act in absence of Ascertainable Amount & Identifiable Payee: ITAT Rules TDS Not Applicable on Provisions for Expenses [Read Order]")
Rectification Order passed u/s 154 of Income Tax Act without Proper Verification: ITAT directs Re-Adjudication [Read Order]
The New Delhi bench of the Income Tax Appellate Tribunal ( ITAT) directed re-adjudication for the rectification order passed under section 154 of the Income Tax Act, 1961 without proper...
![Rectification Order passed u/s 154 of Income Tax Act without Proper Verification: ITAT directs Re-Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Rectification-Order-Income-Tax-Act-Income-Tax-Act-without-Proper-Verification-Proper-Verification-ITAT-directs-re-adjudication-ITAT-Taxscan.jpg "Rectification Order passed u/s 154 of Income Tax Act without Proper Verification: ITAT directs Re-Adjudication [Read Order]")
Penalty imposed u/s 271(1)(c) of IT Act without proving either Concealment of Income or Filing of Inaccurate Particulars of Income: ITAT quashes Order [Read Order]
The Dehradun bench of the Income Tax Appellate Tribunal ( ITAT) held that the penalty imposed under section 271(1)(c ) of the Income Tax Act,1961 without proving either concealment of income or...
![Penalty imposed u/s 271(1)(c) of IT Act without proving either Concealment of Income or Filing of Inaccurate Particulars of Income: ITAT quashes Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Penalty-IT-Act-Concealment-of-Income-or-Filing-of-Inaccurate-Particulars-of-Income-Concealment-of-Income-Income-Filing-of-Inaccurate-Particulars-of-Income-Particulars-of-Income-ITAT-Taxscan.jpg "Penalty imposed u/s 271(1)(c) of IT Act without proving either Concealment of Income or Filing of Inaccurate Particulars of Income: ITAT quashes Order [Read Order]")
Departmental Authorities cannot Disallow Deduction u/s 35(2AB) of IT Act by ignoring Form 3CL issued by Competent Authority: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) ruled that the departmental authorities cannot disallow deduction under section 35(2AB) of the Income Tax Act, 1961 by ignoring Form...
![Departmental Authorities cannot Disallow Deduction u/s 35(2AB) of IT Act by ignoring Form 3CL issued by Competent Authority: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Departmental-Authorities-Deduction-IT-act-Form-3CL-issued-by-Competent-Authority-ITAT-taxscan.jpg "Departmental Authorities cannot Disallow Deduction u/s 35(2AB) of IT Act by ignoring Form 3CL issued by Competent Authority: ITAT [Read Order]")
Addition not Sustainable u/s 153C without Incriminating Material found during Search and Seizure: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that the addition cannot be made under Section 153C of the Income Tax Act 1961 without finding any incriminating material during the...
![Addition not Sustainable u/s 153C without Incriminating Material found during Search and Seizure: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Addition-Incriminating-Material-found-during-Search-and-Seizure-Incriminating-Material-Search-and-Seizure-ITAT-taxscan.jpg "Addition not Sustainable u/s 153C without Incriminating Material found during Search and Seizure: ITAT [Read Order]")
![ITAT quashes Addition Against Practicing Doctor for Cash Deposit during Demonetization [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/ITAT-ITAT-quashes-Addition-Practicing-Doctor-Doctor-Cash-Deposit-during-Demonetization-Demonetization-Income-Tax-taxscan.jpg "ITAT quashes Addition Against Practicing Doctor for Cash Deposit during Demonetization [Read Order]")