![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]")
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...
![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]")
![Demand against MUFG Bank on Taxability of Interest on Income Tax Refund under Indo-Japan DTAA: ITAT Directs Re-Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/DEMAND1.jpg "Demand against MUFG Bank on Taxability of Interest on Income Tax Refund under Indo-Japan DTAA: ITAT Directs Re-Adjudication [Read Order]")
![Income Tax Amendment to Extend Time limit for Re-Assessment Not Applicable When Notice Is Illegal: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Income-Tax-Amendment-Re-Assessment-Notice-Income-Tax-ITAT-taxscan.jpg "Income Tax Amendment to Extend Time limit for Re-Assessment Not Applicable When Notice Is Illegal: ITAT [Read Order]")
![CBDT Instructions/Circulars binding on AO: ITAT quashes Assessment Violating Norms of Limited Scrutiny [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/CBDT-Instructions-CBDT-Circulars-ITAT-Assessment-Limited-Scrutiny-taxscan.jpg "CBDT Instructions/Circulars binding on AO: ITAT quashes Assessment Violating Norms of Limited Scrutiny [Read Order]")
Agreement which goes to root of matter cannot be brushed aside lightly: ITAT directs to consider Trade Mark Licence Agreement [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi bench ruled that agreement which goes to root of matter cannot be brushed aside lightly and directed the Assessing Officer to consider Trade Mark...
![Agreement which goes to root of matter cannot be brushed aside lightly: ITAT directs to consider Trade Mark Licence Agreement [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Agreement-ITAT-Trade-Mark-Licence-Agreement-taxscan.jpg "Agreement which goes to root of matter cannot be brushed aside lightly: ITAT directs to consider Trade Mark Licence Agreement [Read Order]")
No Variation in Income returned by Assessee: ITAT quashes Assessment Order as void ab initio [Read Order]
The New Delhi Bench of the Income Tax Appellate Tribunal (ITAT), quashed the assessment order as void ab initio as there was no variation in income returned by assessee, Super Brands Ltd [UK]. The...
![No Variation in Income returned by Assessee: ITAT quashes Assessment Order as void ab initio [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Income-Assessee-ITAT-Assessment-Order-void-ab-initio-taxscan.jpg "No Variation in Income returned by Assessee: ITAT quashes Assessment Order as void ab initio [Read Order]")
Re-Assessment proceeding under section 147 is Invalid In absence of valid Service of Notice: ITAT [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT)has held that the re-assessment proceeding under section 147 is invalid in absence of valid service of notice. Smt. Shashi Kanta, the...
![Re-Assessment proceeding under section 147 is Invalid In absence of valid Service of Notice: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Re-Assessment-proceeding-service-of-notice-ITAT-taxscan.jpeg "Re-Assessment proceeding under section 147 is Invalid In absence of valid Service of Notice: ITAT [Read Order]")
Income Tax Addition on Cash Deposit is not allowable When Additional Evidence explaining Source submitted by Assessee: ITAT [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT)has held that addition to a cash deposit is not allowable when additional evidence explaining the source is submitted by the assessee. Dr...
![Income Tax Addition on Cash Deposit is not allowable When Additional Evidence explaining Source submitted by Assessee: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/cash-deposit-additional-evidence-assessee-ITAT-taxscan-.jpeg "Income Tax Addition on Cash Deposit is not allowable When Additional Evidence explaining Source submitted by Assessee: ITAT [Read Order]")
Relief to Russel Reynolds: Support Services and Reimbursement of Training Expenses are not Taxable as FTS under Indo-USA Treaty, rules ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi bench, while allowing relief to Russell Reynolds Associates Inc., has held that the receipts from support services and reimbursement of training...
![Relief to Russel Reynolds: Support Services and Reimbursement of Training Expenses are not Taxable as FTS under Indo-USA Treaty, rules ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Russel-Reynolds-Support-Services-and-Reimbursement-Training-Expenses-FTS-Indo-USA-Treaty-ITAT-taxscan.jpg "Relief to Russel Reynolds: Support Services and Reimbursement of Training Expenses are not Taxable as FTS under Indo-USA Treaty, rules ITAT [Read Order]")
Cash Loan between Agriculturists will not attract S. 269SS of Income Tax Act: ITAT deletes Penalty [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi bench has held that the cash loan between agriculturalists will not attract the provisions of section 269SS of the Income Tax Act, 1961 and therefore,...
![Cash Loan between Agriculturists will not attract S. 269SS of Income Tax Act: ITAT deletes Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Cash-Loan-Agriculturists-Income-Tax-Act-ITAT-Penalty-taxscan.jpeg "Cash Loan between Agriculturists will not attract S. 269SS of Income Tax Act: ITAT deletes Penalty [Read Order]")
![Rectification proceedings cannot be invoked by AO in case of Debatable Issues: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Rectification-proceedings-AO-Debatable-Issues-ITAT-taxscan.jpg "Rectification proceedings cannot be invoked by AO in case of Debatable Issues: ITAT [Read Order]")