Read all Latest Updates on and about Section 139(1) of the Income Tax Act

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Section 139(1) of the...

Manufacturer’s 80IC Deduction Allowed: ITAT Declares Audit Report Filing Directory, allows Assessee’s Appeal [Read Order]

Advika Dwivedi

The Income Tax Appellate Tribunal (ITAT), Delhi Bench allowed an appeal against denial of deduction under Section 80IC of the Income Tax Act, 1961,...

Seven Adjacent Residential Units on Same Floor Constitute ‘One Residential House’ u/s 54 of Income...

Non-Furnishing of Form No.67 before Due Date u/s 139(1) not Fatal to Claim Foreign Tax Credit: ITAT...

2 Sec to 46 Min Delay In Filing ITR : Here's ITAT's Key Observations on Validity of Such ITRs

Delhi HC sets aside Notice u/s 148A(b) of Income Tax Act, citing Bar by Limitation [Read Order]

Employees’ PF & ESI Contribution Disallowed if Paid After Due Date: ITAT [Read Order]

The Hyderabad Bench of Income Tax Appellate Tribunal(ITAT)ruled that employees’ Provident Fund(PF) and Employees State Insurance(ESI) contributions are not deductible if paid after the due date...

[Breaking] CBDT Extends ITR Due Date for Transfer Pricing Report Filers under Section 92E: Check New Date Here [Read Circular]

The Central Board of Direct Taxes (CBDT) has extended the due date for furnishing the return of income under Section 139(1) of the Income Tax Act, 1961, for Assessment Year (AY) 2024-25 from November...

Failure to File Form No. 10IE on Time Does Not Impact Eligibility for Concessional Tax Rates u/s 115BAC of Income Tax Act: ITAT [Read Order]

The Kolkata Bench of Income Tax Appellate Tribunal ( ITAT ) ruled that the failure to file Form No. 10IE on time does not impact eligibility for concessional tax rates under Section 115BAC of the...

CBDT allows Condonation of Delays in Form 10IB and Form 10IC Fillings for Covid Period Assessment Years [Read Circular]

The Central Board of Direct Taxes (CBDT) has issued a pivotal circular allowing condonation of delays in filing Form 10IC and Form 10ID for the assessment years 2020-21, 2021-22, and 2022-23. ...

CBDT - Condonation - Delays - Form 10IB - Form 10IC Fillings - Covid Period Assessment Years - taxscan

9 Technical Glitches in Income Tax Portal: KSCAA Submits Representation before CBDT [Read Order]

The Karnataka State Chartered Accountants Association ( KSCAA ), has submitted a representation on the ongoing technical issues affecting the Income Tax portal before the Central Board of Direct...

CIT (A) and AO Fails to consider CBDT Guidelines on Cash Deposits during Demonetization Period: ITAT remands Case to AO for Fresh Consideration [Read Order]

The two-member bench of the Income Tax Appellate Tribunal (ITAT) in Bangalore remanded the case to the Assessing Officer (AO) for fresh consideration, highlighting that both the AO and the...

CIT(A)'s Non-Speaking Order denies Assessee Fair Hearing: ITAT directs Reassessment [Read Order]

In a recent case, the Delhi bench of Income Tax Appellate Tribunal ( ITAT ) held that the non- speaking order passed by Commissioner of Income Tax (Appeals) [ CIT(A) ] denied the assessee a fair...