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ITAT Condones Delay of 9 years in absence of Proper Intimation u/s 143(1) of the Income Tax Act [Read Order]

The Amritsar Bench of the Income Tax Appellate Tribunal ( ITAT ) condoned the delay of 9 years in absence of proper intimation under section 143(1)...

Compliance with Natural Justice Principles Mandatory under Faceless Scheme: ITAT to CPC [Read Order]

Disallowance of EPF shall be Added while Taxing 40% of Income from Tea Plantation Business as...

Interest granted by Court Order on Enhanced Compensation on Land Acquisition from Date of Possession...

Condonation Application Not Required when Delay is Condoned by CBDT Circular: ITAT Allows Deduction...

Assessee can’t Suffer due to Delay on the part of Deductor in Updating PAN of Legal Heir: ITAT Allows TDS Credit [Read Order]

The Income Tax Appellate Tribunal (ITAT), Amritsar, has recently, in an appeal filed before it, while allowing TDS credit, held that the assessee cannot suffer due to the delay on part of the...

Appellate Authorities Should Not Cite Procedure as A Tool/Ruse to Deny the Just Claim of An Assessee: ITAT [Read Order]

The Mumbai Bench of Income Tax Appellate Tribunal ( ITAT ) has held that the appellate authority should not cite procedure as a tool or ruse to deny the just claim of an assessee. The Assessing...

Firm liable for Levy of Surcharge Only When Total Income Exceeds One Crore Rupees: ITAT [Read Order]

The Hyderabad bench of the Income Tax Appellate Tribunal ( ITAT ) recently held that the firm was only liable for a levy surcharge when the total income of that firm exceeds one crore. Assessee...

Benefit of TDS shall be Allowed in Intimation u/s 143(1) of Income Tax Act Even If It is Not Deposited: ITAT [Read Order]

The Pune bench of Income Tax Appellate Tribunal ( ITAT ) recently held that benefit of Tax deduction at source should not be allowed in intimation under section 143(1) of Income Tax Act 1961 if it...

Service Tax Penalty Not Deductible as Business Expenditure u/s 37(1) of Income Tax Act: ITAT [Read Order]

The Kolkata Bench of Income Tax Appellate Tribunal (ITAT) has held that the service tax penalty is not deductible as business expenditure under Section 37(1) of the Income Tax Act 1961. The...

Interest on House Loan Deductible: ITAT allows Carry Forward of Loss of Rental Income Against “Other Income” [Read Order]

The Mumbai Bench of Income Tax Appellate Tribunal ( ITAT ) has allowed the carry forward of loss of rental income against other income as the interest on house loan was deductible. The...

Provisions of Section 43CA of Income Tax Act can invoke only When Sale Value of Property price lesser than Stamp Value: ITAT [Read Order]

The Kolkata bench of the Income Tax Appellate Tribunal ( ITAT ) has held that provisions of Section 43CA of Income Tax Act,1961 can invoke only when sale value of property price lesser than stamp...

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