![TDS Deduction u/s 194 J of Income Tax Act if Payment of Professional Services does not Exceed ₹30,000 for Relevant FY: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/TDS-Deduction-Income-Tax-Act-Payment-Professional-Services-Relevant-ITAT-TAXSCAN.jpg "TDS Deduction u/s 194 J of Income Tax Act if Payment of Professional Services does not Exceed ₹30,000 for Relevant FY: ITAT [Read Order]")
TDS Deduction u/s 194 J of Income Tax Act if Payment of Professional Services does not Exceed ₹30,000 for Relevant FY: ITAT [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal (ITAT), held that deduction of tax at source has to be made by the assessee for the payment of...
![Disallowance of Expenditure is not Mistake Apparent on Record, Outside Purview of Section 154 of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Disallowance-of-Expenditure-Mistake-Apparent-on-Record-Outside-Purview-Income-Tax-Act-ITAT-TAXSCAN.jpg "Disallowance of Expenditure is not Mistake Apparent on Record, Outside Purview of Section 154 of Income Tax Act: ITAT [Read Order]")
![No Income Tax Deduction on Delayed Payment of Employees Contribution to PF & ESIC After Prescribed Due Date: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Income-Tax-Deduction-Delayed-Payment-Employees-Contribution-PF-ESIC-Due-Date-ITAT-TAXSCAN.jpg "No Income Tax Deduction on Delayed Payment of Employees Contribution to PF & ESIC After Prescribed Due Date: ITAT [Read Order]")
![Writ Jurisdiction cannot be Invoked to Consider Second Rectification Application as Order u/s 154 of IT Act is Appealable: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Writ-Jurisdiction-Invoked-Consider-Second-Rectification-Application-IT-Act-Appealable-Calcutta-HC-TAXSCAN.jpg "Writ Jurisdiction cannot be Invoked to Consider Second Rectification Application as Order u/s 154 of IT Act is Appealable: Calcutta HC [Read Order]")
![Benefit Allowed in Assessment shall not be withdrawn by exercising Power u/s 154 of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Benefit-allowed-Assessment-withdrawn-exercising-Income-Tax-Act-ITAT-TAXSCAN.jpg "Benefit Allowed in Assessment shall not be withdrawn by exercising Power u/s 154 of Income Tax Act: ITAT [Read Order]")
Re-calculation of Refund Receivable to Claim Interest on Refunds: ITAT Condones Delay of 98 Days [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal (ITAT) restored the matter to the file of the Assessing Officer (AO) for proper verification and calculation of refund receivables to grant...
![Re-calculation of Refund Receivable to Claim Interest on Refunds: ITAT Condones Delay of 98 Days [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Re-calculation-of-Refund-Receivable-to-Claim-Interest-on-Refunds-ITAT-Condones-Delay-TAXSCAN.jpg "Re-calculation of Refund Receivable to Claim Interest on Refunds: ITAT Condones Delay of 98 Days [Read Order]")
Reasonable Opportunity of Hearing shall be extended to assessee in Rectification Proceedings before making Addition u/s 40A (7) of Income Tax Act: ITAT directs readjudication [Read Order]
The Amritsar Bench of Income Tax Appellate Tribunal (ITAT) ruled before going for addition under Section 40A(7) of the income Tax Act, the assessee should get a reasonable opportunity before the...
![Reasonable Opportunity of Hearing shall be extended to assessee in Rectification Proceedings before making Addition u/s 40A (7) of Income Tax Act: ITAT directs readjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Reasonable-Opportunity-of-Hearing-Opportunity-Rectification-Proceedings-income-tax-income-tax-act-taxscan.jpeg "Reasonable Opportunity of Hearing shall be extended to assessee in Rectification Proceedings before making Addition u/s 40A (7) of Income Tax Act: ITAT directs readjudication [Read Order]")
ITAT upholds Addition made u/s 36 of Income Tax Act for delayed Deposit of EPF & ESIC [Read Order]
The Income Tax Appellate Tribunal (ITAT) Delhi Bench upheld the addition made under Section 36 of Income Tax Act for delayed deposit of Employees’ Provident Fund (EPF) and Employee State Insurance...
![ITAT upholds Addition made u/s 36 of Income Tax Act for delayed Deposit of EPF & ESIC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/ITAT-upholds-addition-Income-Tax-Act-delay-deposit-EPF-ESIC-income-tax-act-taxscan.jpg "ITAT upholds Addition made u/s 36 of Income Tax Act for delayed Deposit of EPF & ESIC [Read Order]")
Error in Depositing Tax not in Relevant Assessment Year: Delhi HC quashes Income Tax Notice [Read Order]
A Division Bench of the Delhi High Court quashed an income tax notice even though there was error by in depositing tax not in relevant assessment year. A perusal of the notice issued under Section...
![Error in Depositing Tax not in Relevant Assessment Year: Delhi HC quashes Income Tax Notice [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Error-in-Depositing-Tax-Relevant-Assessment-Year-Delhi-HC-Income-Tax-Notice-Delhi-High-Court-taxscan.jpg "Error in Depositing Tax not in Relevant Assessment Year: Delhi HC quashes Income Tax Notice [Read Order]")
Plea for Deduction of Professional and Salary Expenses u/s 201 of Income Tax Act: ITAT Condones Delay of 85 Days [Read Order]
The Surat Bench of Income Tax Appellate Tribunal (ITAT) in the absence of deliberate or intentional or gross negligence and hence condoned the delay of 85 days and allowed the plea for deduction of...
![Plea for Deduction of Professional and Salary Expenses u/s 201 of Income Tax Act: ITAT Condones Delay of 85 Days [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Plea-for-Deduction-of-Professional-and-Salary-Expenses-Income-Tax-Act-ITAT-Condones-Delay-TAXSCAN.jpg "Plea for Deduction of Professional and Salary Expenses u/s 201 of Income Tax Act: ITAT Condones Delay of 85 Days [Read Order]")
Set off of any Loss Prior to AY 2016-17 cannot be Denied u/s 115BBE of Income Tax Act: ITAT [Read Order]
The Chandigarh Bench of Income Tax Appellate Tribunal (ITAT) held that set-off of any loss or deduction of any expenditure of business income, prior to Assessment Year (AY) 2016-17 cannot be denied...
![Set off of any Loss Prior to AY 2016-17 cannot be Denied u/s 115BBE of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/income-tax-act-income-tax-act-set-off-ITAT-loss-denial-taxscan.jpg "Set off of any Loss Prior to AY 2016-17 cannot be Denied u/s 115BBE of Income Tax Act: ITAT [Read Order]")
Assessing Officer Cannot Withdraw or Modify or Substitute Assessment Order Passed u/s 143(3) with another Assessment Order: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that the Assessing Officer (AO) could not withdraw or modify or substitute assessment order passed under Section 143(3) of the Income...
![Assessing Officer Cannot Withdraw or Modify or Substitute Assessment Order Passed u/s 143(3) with another Assessment Order: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Assessing-Officer-Cannot-Withdraw-Modify-Substitute-Assessment-Order-Passed-another-Assessment-Order-ITAT-TAXSCAN.jpg "Assessing Officer Cannot Withdraw or Modify or Substitute Assessment Order Passed u/s 143(3) with another Assessment Order: ITAT [Read Order]")