![Filing ITR after Due Date still Constitutes Offence u/s 276CC, Even before Prosecution: Supreme Court [Read Judgement]](https://www.taxscan.in/wp-content/uploads/2025/02/Supreme-Court-ITR-Filing-ITR-ITR-filing-after-due-date-Section-276CC-of-Income-Tax-Act-TAXSCAN.jpg "Filing ITR after Due Date still Constitutes Offence u/s 276CC, Even before Prosecution: Supreme Court [Read Judgement]")
Filing ITR after Due Date still Constitutes Offence u/s 276CC, Even before Prosecution: Supreme Court [Read Judgement]
The Supreme Court has ruled that filing an Income Tax Return ( ITR ) after the due date but before prosecution does not eliminate liability for...
![Disallowance made on basis of delayed filing of GST return without vouching exact amount of GST discharged by extended due date: ITAT Directs readjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/ITAT-Pune-Income-Tax-GST-ITAT-GST-Payment-Due-Date-Delayed-filing-GST-GST-return-taxscan.jpg "Disallowance made on basis of delayed filing of GST return without vouching exact amount of GST discharged by extended due date: ITAT Directs readjudication [Read Order]")
Delay in filling Form 67 doesn't result in disallowance of Foreign Tax Credit under Rule 128(9) of Income Tax Rules: ITAT grants claim on FTS [Read Order]
The Jaipur bench of the Income Tax Appellate Tribunal (ITAT) held that the delay in filling Form 67 doesn’t result in disallowance of the Foreign Tax Credit (FTS) under Rule 128(9) of the Income Tax...
![Delay in filling Form 67 doesnt result in disallowance of Foreign Tax Credit under Rule 128(9) of Income Tax Rules: ITAT grants claim on FTS [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Delay-in-filling-Form-67-disallowance-of-Foreign-Tax-Credit-filling-Form-67-Foreign-Tax-Credit-Income-Tax-Income-Tax-Rules-ITAT-grants-claim-on-FTS-taxscan.jpg "Delay in filling Form 67 doesnt result in disallowance of Foreign Tax Credit under Rule 128(9) of Income Tax Rules: ITAT grants claim on FTS [Read Order]")
Claim of Deduction u/s 80P of Income Tax Act is Conditional on filing Return within Due Date: Kerala HC [Read Order]
The Kerala High Court has held that the pre-condition for claiming the deduction under Section 80Pof the Income Tax Act has been made more stringent by reducing the time available to an assessee...
![Claim of Deduction u/s 80P of Income Tax Act is Conditional on filing Return within Due Date: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Claim-of-Deduction-Income-Tax-Act-Return-Kerala-HC-TAXSCAN.jpg "Claim of Deduction u/s 80P of Income Tax Act is Conditional on filing Return within Due Date: Kerala HC [Read Order]")
Denying Exemption u/s 80P of IT Act merely on ground of Belated Filing of Return Is not Justifiable [Read Order]
While a bench of appeal filed by the assessee the Rajkot bench of Income Tax Appellate Tribunal (ITAT) has held that Denying exemption under section 80P Income Tax Act 1961 merely on ground of...
![Denying Exemption u/s 80P of IT Act merely on ground of Belated Filing of Return Is not Justifiable [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Denying-Exemption-Exemption-Income-Tax-Act-IT-Act-Filing-of-Return-Justifiable-Taxscan-.jpg "Denying Exemption u/s 80P of IT Act merely on ground of Belated Filing of Return Is not Justifiable [Read Order]")
Claim of Writing Off old dues cannot allow in the Absence of Evidence, old due payable is Taxable: ITAT [Read Order]
The Ahmedabad bench of the Income Tax Appellate Tribunal ( ITAT ) has ruled that claim of writing off old dues cannot allow in the absence of evidence and old due payable are taxable. Shri Nirav...
![Claim of Writing Off old dues cannot allow in the Absence of Evidence, old due payable is Taxable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Claim-writing-off-old-dues-absence-of-evidence-evidence-taxable-ITAT-taxscan.jpg "Claim of Writing Off old dues cannot allow in the Absence of Evidence, old due payable is Taxable: ITAT [Read Order]")
![Filing of Return before Due Date u/s 80AC is Mandatory, not Directory: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/06/Return-Taxscan.jpg "Filing of Return before Due Date u/s 80AC is Mandatory, not Directory: ITAT [Read Order]")