![Mistake of Including Service Tax paid on Rent in Form 26AS can be Rectified: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Service-Tax-Rent-Form-26AS-ITAT-Tax-taxscan.jpg "Mistake of Including Service Tax paid on Rent in Form 26AS can be Rectified: ITAT [Read Order]")
Mistake of Including Service Tax paid on Rent in Form 26AS can be Rectified: ITAT [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal ( ITAT )has held that the mistake of including service tax paid on rent which was in the form...
![Advertising, Marketing and Promotion expenditures incurred are Revenue Expenditures: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Advertising-Marketing-Promotion-expenditures-Revenue-Expenditures-Revenue-Delhi-High-Court-Taxscan.jpg "Advertising, Marketing and Promotion expenditures incurred are Revenue Expenditures: Delhi HC [Read Order]")
![Excess Depreciation Claim cannot Vitiate the benefit of Reduced Tax Rate u/s 115BAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Depreciation-Claim-Tax-ITAT-taxscan.jpg "Excess Depreciation Claim cannot Vitiate the benefit of Reduced Tax Rate u/s 115BAA: ITAT [Read Order]")
![Collection of Capitation Fee: Madras HC directs AO to Cancel Registration Certificate of Trust and Reopen Assessment [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Capitation-Fee-Madras-HC-AO-Registration-Certificate-Trust-Assessment.jpg "Collection of Capitation Fee: Madras HC directs AO to Cancel Registration Certificate of Trust and Reopen Assessment [Read Order]")
![Contribution to EPF and ESI Funds Allowable, if Paid before Due Date of Filing Income Tax Return: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Contribution-EPF-ESI-Funds-Income-Tax-Return-ITAT-taxscan.jpg "Contribution to EPF and ESI Funds Allowable, if Paid before Due Date of Filing Income Tax Return: ITAT [Read Order]")
Proper consideration of Raising Funds though FCCB into Convertible Bond of Ordinary Equity Shares: ITAT dismisses Appeal [Read Order]
The Income Tax Appellate Tribunal (ITAT), Ahmedabad dismissed appeal as proper consideration of raising funds though FCCB into convertible bond of ordinary equity shares. The assessee, M/s. ORG...
![Proper consideration of Raising Funds though FCCB into Convertible Bond of Ordinary Equity Shares: ITAT dismisses Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Funds-FCCB-Convertible-Bond-Equity-Shares-ITAT-Appeal-taxscan.jpeg "Proper consideration of Raising Funds though FCCB into Convertible Bond of Ordinary Equity Shares: ITAT dismisses Appeal [Read Order]")
![Commission Income would not come under the Presumptive Taxation, not taxable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Commission-Income-Presumptive-Taxation-ITAT-taxscan.jpg "Commission Income would not come under the Presumptive Taxation, not taxable: ITAT [Read Order]")
Illiterate person not aware that certain amount received under VRS was exempt: ITAT condones delay of 887 days [Read Order]
The Income Tax Appellate Tribunal (ITAT), Chandigarh condoned delay of approximately 887 days as the case was of an illiterate person not aware that certain amount received under VRS was exempt. The...
![Illiterate person not aware that certain amount received under VRS was exempt: ITAT condones delay of 887 days [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Illiterate-person-VRS-ITAT-taxscan.jpg "Illiterate person not aware that certain amount received under VRS was exempt: ITAT condones delay of 887 days [Read Order]")
Addition made for Premium on Redemption of Preference Shares as Deemed Dividend not sustainable: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Bangalore Bench held that addition made for premium on redemption of preference shares as deemed dividend not sustainable. The assessee, M/s. Information...
![Addition made for Premium on Redemption of Preference Shares as Deemed Dividend not sustainable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/premium-redemption-of-preference-shares-deemed-dividend-ITAT-taxscan.jpg "Addition made for Premium on Redemption of Preference Shares as Deemed Dividend not sustainable: ITAT [Read Order]")
Revisional Jurisdiction cannot be invoked to correct each and every type of Mistake/Error committed by AO: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Jaipur bench has held that revisional jurisdiction under Section 263 of the Income Tax Act, 1961 cannot be invoked to correct each and every type of mistake...
![Revisional Jurisdiction cannot be invoked to correct each and every type of Mistake/Error committed by AO: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Section-263-AO-ITAT-taxscan.jpg "Revisional Jurisdiction cannot be invoked to correct each and every type of Mistake/Error committed by AO: ITAT [Read Order]")
ITAT directs to delete Disallowance of Employees’ Contribution to EPF and ESI as contribution was made before due date for Filing Income Tax Return [Read Order]
The Income Tax Appellate Tribunal (ITAT), New Delhi Bench directs to delete disallowance of employees’ contribution to EPF and ESI as contribution was made before due date for filing return of...
![ITAT directs to delete Disallowance of Employees’ Contribution to EPF and ESI as contribution was made before due date for Filing Income Tax Return [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/ITAT-employees-contribution-EPF-ESI-return-of-income-taxscan.jpg "ITAT directs to delete Disallowance of Employees’ Contribution to EPF and ESI as contribution was made before due date for Filing Income Tax Return [Read Order]")
Intimation u/s 143(1) does not amount to ‘Grant of Refund’: ITAT directs to pay Interest till Actual Date of Income Tax Refund [Read Order]
The Income Tax Appellate Tribunal (ITAT), Jaipur bench has held that an intimation under section 143(1) of the Income Tax Act, 1961 does not amount to grant of refund and therefore, the assessee is...
![Intimation u/s 143(1) does not amount to ‘Grant of Refund’: ITAT directs to pay Interest till Actual Date of Income Tax Refund [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Refund-ITAT-Interest-Income-Tax-Refund-taxscan.jpg "Intimation u/s 143(1) does not amount to ‘Grant of Refund’: ITAT directs to pay Interest till Actual Date of Income Tax Refund [Read Order]")