![Income From Cloud Hosting Services not Taxable under the head ‘Royalty, rules ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/02/Cloud-Hosting-Services-Income-Not-Taxable-Royalty-Taxscan.jpg "Income From Cloud Hosting Services not Taxable under the head ‘Royalty, rules ITAT [Read Order]")
Income From Cloud Hosting Services not Taxable under the head ‘Royalty', rules ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Mumbai has ruled that, Income From Cloud Hosting Services not Taxable under the head ‘Royalty'. Rackspace,...
![Re-Assessment without Approval of Designated Authority is without Jurisdiction: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/01/Re-Assessment-Taxscan.jpg "Re-Assessment without Approval of Designated Authority is without Jurisdiction: ITAT [Read Order]")
![Inaccuracy or Mistake in Notice would make Assessment Invalid: Delhi HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/02/Delhi-High-Court-Taxscan.jpg "Inaccuracy or Mistake in Notice would make Assessment Invalid: Delhi HC [Read Judgment]")
![Re-Opening of Assessment without Application of Mind is Invalid: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/06/ITAT-Agra-Taxscan.jpg "Re-Opening of Assessment without Application of Mind is Invalid: ITAT [Read Order]")
![Handing Over of Possession under Development Agreement would amount to ‘Transfer’ for attracting Capital Gain Tax: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/04/Development-Agreement-Capital-Gain-Taxscan.jpg "Handing Over of Possession under Development Agreement would amount to ‘Transfer’ for attracting Capital Gain Tax: ITAT [Read Order]")
![Reassessment Order under Sec 143(3) rws 147 without Notice is Invalid: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/03/Reassessment-Taxscan.jpg "Reassessment Order under Sec 143(3) rws 147 without Notice is Invalid: ITAT [Read Order]")
It is the Burden of the Assessing Officer to prove that Assessee Escaped Income for invoking Sec 147: ITAT [Read Order]
The Income Tax Appellate Tribunal bench of Agra recently said that to invoke Section 147 of the Income Tax Act, the burden is on the Assessing Officer to prove income escaping assessment. In the...
![It is the Burden of the Assessing Officer to prove that Assessee Escaped Income for invoking Sec 147: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/01/Assessing-Officer-ITAT-Taxscan.jpg "It is the Burden of the Assessing Officer to prove that Assessee Escaped Income for invoking Sec 147: ITAT [Read Order]")
Assessing Officer cannot Review his Own Order by invoking Sec 147 of the Income Tax Act: ITAT [Read Order]
Kolkata bench of Income Tax Appellate Tribunal (ITAT) recently held that the Assessing Officer (AO) does not have any power to review his own order which has already been passed by him by invoking...
Non-Disposal of Objections by the AO through a Separate Speaking Order would make Re-Assessment Invalid: ITAT [Read Order]
Delhi bench of Income Tax Appellate Tribunal (ITAT) has recently held that re-opening of assessment under section 147/148 of the Income Tax Act, 1961 is invalid when the assessing Officer has not...
![Non-Disposal of Objections by the AO through a Separate Speaking Order would make Re-Assessment Invalid: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/10/Assessment-Taxscan.jpg "Non-Disposal of Objections by the AO through a Separate Speaking Order would make Re-Assessment Invalid: ITAT [Read Order]")
Purchase and Sale of Shares through Stock Exchange can’t be treated as ‘Bogus’ when the Same was Evident through Broker’s Note: ITAT [Read Order]
While allowing the appeal filed by the assessee Hyderabad bench of Income Tax Appellate Tribunal (ITAT) recently held that purchase and sale through stock exchange cannot be treated as bogus when the...
![Purchase and Sale of Shares through Stock Exchange can’t be treated as ‘Bogus’ when the Same was Evident through Broker’s Note: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/11/Stock-Exchange-Taxscan.jpg "Purchase and Sale of Shares through Stock Exchange can’t be treated as ‘Bogus’ when the Same was Evident through Broker’s Note: ITAT [Read Order]")
ITAT deletes Addition Applying Sec 50C since Assessee has not Received any Consideration from Sale [Read Order]
While allowing the appeal filed by the assessee for statistical purposes, the Hyderabad bench of Income Tax Appellate Tribunal (ITAT) deleted the addition by applying deemed provisions of Section 50C...
![ITAT deletes Addition Applying Sec 50C since Assessee has not Received any Consideration from Sale [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/09/ITAT-Ahmedabad.jpg "ITAT deletes Addition Applying Sec 50C since Assessee has not Received any Consideration from Sale [Read Order]")
Genuineness of Gift received by Assessee can’t be suspected merely on Ground that Family Members received Bogus Gifts: ITAT
While deleting an addition made in respect of undisclosed income, the Delhi bench of the ITAT held that the gift received by the assessee cannot be treated as non-genuine merely for the reason that...
