![No Interest u/s 234A is Leviable, When Assessee Files Return Within the Time Allowed by Notice u/s 153A: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Interest-Leviable-Files-Return-Notice-ITAT-TAXSCAN.jpg "No Interest u/s 234A is Leviable, When Assessee Files Return Within the Time Allowed by Notice u/s 153A: ITAT [Read Order]")
No Interest u/s 234A is Leviable, When Assessee Files Return Within the Time Allowed by Notice u/s 153A: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Jodhpur Bench, has recently, in an appeal filed before it, held that no interest under Section 234A is...
![Delay of One Minute in filing of Return due to Technical Snags in Income Tax Website can be Condoned: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/filing-of-Return-Technical-Snags-in-Income-Tax-Website-ITAT-Income-Tax-taxscan.jpg "Delay of One Minute in filing of Return due to Technical Snags in Income Tax Website can be Condoned: ITAT [Read Order]")
![Income Tax Deduction u/s 80P cannot be denied for Non-filing of ITR within Due Date: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Income-Tax-Deduction-Non-filing-of-ITR-ITAT-taxscan.jpg "Income Tax Deduction u/s 80P cannot be denied for Non-filing of ITR within Due Date: ITAT [Read Order]")
![HUF is “Person” Liable for getting Its Accounts Audited: ITAT Allows Benefit of Extending Date Explanation 2(a)(ii) to S. 139(1) IT Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/HUF-Liable-Accounts-Audited-ITAT-Benefit-ITAT-Allows-Benefit-Extending-Date-Explanation-IT-Act-Income-Tax-Income-Tax-Act-taxscan.jpg "HUF is “Person” Liable for getting Its Accounts Audited: ITAT Allows Benefit of Extending Date Explanation 2(a)(ii) to S. 139(1) IT Act [Read Order]")
Mere Delay in Filing Form No. 67 U/R 128(9) not a Ground to Deny Foreign Tax Credit: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Mumbai Bench, has recently, in an appeal filed before it, held that mere delay in filing form no.6 u/r 128 (9), is not a ground to deny foreign tax credit. ...
![Mere Delay in Filing Form No. 67 U/R 128(9) not a Ground to Deny Foreign Tax Credit: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Delay-in-Filing-Form-No.-67-Filing-Form-No.-67-Foreign-Tax-Credit-ITAT-taxscan.jpg "Mere Delay in Filing Form No. 67 U/R 128(9) not a Ground to Deny Foreign Tax Credit: ITAT [Read Order]")
![Interest u/s 234A cannot be Levied If Income Tax Return filed within Due Date: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Income-Tax-Return-ITAT-TAXSCAN.jpg "Interest u/s 234A cannot be Levied If Income Tax Return filed within Due Date: ITAT [Read Order]")
No Interest Leviable on Joint Venture Company for filing ITR and Form 3CEB on Last Date of Return filing: ITAT [Read Order]
The Income Tax appellate tribunal in a case recently held that no interest was levied on joint Venture companies for filing Income Tax Return and Form 3CEB on the last date of return filing. ...
![No Interest Leviable on Joint Venture Company for filing ITR and Form 3CEB on Last Date of Return filing: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/No-Interest-ITR-Form-3CEB-Return-ITAT-TAXSCAN.jpg "No Interest Leviable on Joint Venture Company for filing ITR and Form 3CEB on Last Date of Return filing: ITAT [Read Order]")
Rule 128(9) Disallowing FTC in case of Delay in filing Form 67 Contrary to Indo-USA DTAA, Shall be Read Down: ITAT [Read Order]
The Hyderabad bench of the Income Tax Appellate Tribunal (ITAT) has held that Rule 128(9) of the Income Tax Rules regarding the disallowance of foreign tax credit (FTC) in cases where filing Form 67...
![Rule 128(9) Disallowing FTC in case of Delay in filing Form 67 Contrary to Indo-USA DTAA, Shall be Read Down: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/FTC-case-of-Delay-filing-Form-67-Form-67-Indo-USA-DTAA-ITAT-Income-Tax-taxscan-.jpg "Rule 128(9) Disallowing FTC in case of Delay in filing Form 67 Contrary to Indo-USA DTAA, Shall be Read Down: ITAT [Read Order]")
![Furnishing Audit Report along with Income Tax Return: ITAT allows Deduction u/s 11(1)(a) [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Audit-Report-Income-Tax-Return-ITAT-Deduction-taxscan.jpg "Furnishing Audit Report along with Income Tax Return: ITAT allows Deduction u/s 11(1)(a) [Read Order]")
Assessee failed to Prove Audit Books under any Law, clause (a)(ii) of Section 139(1) of Income Tax Act not applicable: ITAT [Read Order]
The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) has held that the assessee failed to prove the audit books under any law and clause (a)(ii) of section 139(1) of the Income Tax Act,1961...
![Assessee failed to Prove Audit Books under any Law, clause (a)(ii) of Section 139(1) of Income Tax Act not applicable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Audit-book-Law-Income-Tax-Act-ITAT-taxscan.jpg "Assessee failed to Prove Audit Books under any Law, clause (a)(ii) of Section 139(1) of Income Tax Act not applicable: ITAT [Read Order]")
Principal Portion of Loan amount Waived by Lender Credited to P & L a/c is not liable to Tax: ITAT [Read Order]
The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) has held that the Principal Portion of the loan amount waived by lender credited to Profit & Loss account is not liable to tax. ...
![Principal Portion of Loan amount Waived by Lender Credited to P & L a/c is not liable to Tax: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Principal-Portion-of-Loan-amount-Loan-amount-Profit-and-Loss-account-Lender-P-and-L-Tax-ITAT-taxscan.jpg "Principal Portion of Loan amount Waived by Lender Credited to P & L a/c is not liable to Tax: ITAT [Read Order]")