![Admissibility of Employees Contribution Payment of ESIc/PF Beyond the Due Date: ITAT remands the matter to AO to clarify the usage of ‘every month’ [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/admissibility-Employees-contribution-payment-ESIc-PF-Due-Date-ITAT-Taxscan.jpg "Admissibility of Employees Contribution Payment of ESIc/PF Beyond the Due Date: ITAT remands the matter to AO to clarify the usage of ‘every month’ [Read Order]")
Admissibility of Employees' Contribution Payment of ESIc/PF Beyond the Due Date: ITAT remands the matter to AO to clarify the usage of ‘every month’ [Read Order]
This appeal by the assessee is directed against order dated 15.11.2022 passed by the Commissioner of Income-tax – National Faceless Appeal Centre...
![No Interest u/s 234A is Leviable, When Assessee Files Return Within the Time Allowed by Notice u/s 153A: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Interest-Leviable-Files-Return-Notice-ITAT-TAXSCAN.jpg "No Interest u/s 234A is Leviable, When Assessee Files Return Within the Time Allowed by Notice u/s 153A: ITAT [Read Order]")
![Filing of Form 67 is a Procedural Requirement: Non-Compliance cannot attract Denial of FTC, rules ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Form-67-Procedural-Requirement-Denial-of-FTC-FTC-ITAT-Income-Tax-taxscan.jpg "Filing of Form 67 is a Procedural Requirement: Non-Compliance cannot attract Denial of FTC, rules ITAT [Read Order]")
![Audited Books of Accounts Cannot be Rejected for want of Producing Photocopy of Bills: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Audited-Books-of-Accounts-Photocopy-of-Bills-Bills-ITAT-taxscan.jpg "Audited Books of Accounts Cannot be Rejected for want of Producing Photocopy of Bills: ITAT [Read Order]")
Income Tax Reassessment Proceedings Initiated during Pendency of Rectification Application is Invalid: Supreme Court [Read Order]
The Supreme Court comprising the Two-judge Bench of Justices M.R. Shah and C. T. Ravi Kumar, decided in an appeal moved by M/S S. M. Overseas Pvt. Ltd. that the Revenue department was not...
![Income Tax Reassessment Proceedings Initiated during Pendency of Rectification Application is Invalid: Supreme Court [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Income-Tax-Reassessment-Proceedings-Initiated-during-Pendency-of-Rectification-Application-is-Invalid-Supreme-Court-TAXSCAN.jpg "Income Tax Reassessment Proceedings Initiated during Pendency of Rectification Application is Invalid: Supreme Court [Read Order]")
Co-Operative Society Eligible to Claim Deduction of Interest from Deposits in Co-Operative Banks: ITAT [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT), presided over by Judicial Member Vikas Awasthy, decided that the cooperative society is entitled to claim a deduction for said interest...
![Co-Operative Society Eligible to Claim Deduction of Interest from Deposits in Co-Operative Banks: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Co-Operative-Society-Claim-Deduction-of-Interest-Deduction-Deduction-of-Interest-Deposits-Co-Operative-Banks-ITAT-Income-Tax-Taxscan.jpg "Co-Operative Society Eligible to Claim Deduction of Interest from Deposits in Co-Operative Banks: ITAT [Read Order]")
No Legal or Factual Issue on Merits can be Argued or Re- Argued While Considering Rectification Application: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Chennai Bench, has recently, in an appeal filed before it, held that no legal or factual issue on merits can be argued or re- argued while considering...
![No Legal or Factual Issue on Merits can be Argued or Re- Argued While Considering Rectification Application: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Legal-Factual-Issue-Argued-Rectification-Application-ITAT-taxscan.jpg "No Legal or Factual Issue on Merits can be Argued or Re- Argued While Considering Rectification Application: ITAT [Read Order]")
Order u/s 148A(d) without considering petitioner’s responses is not valid: Delhi HC sets aside the Order [Read Order]
The Delhi High Court set aside the order under section 148A(d) of the Income Tax Act,1961 passed without considering petitioner’s responses being invalid. Mr Ved Jain, Mr. Nishchay Kantoor &...
![Order u/s 148A(d) without considering petitioner’s responses is not valid: Delhi HC sets aside the Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/petitioner-Delhi-HC-taxscan.jpeg "Order u/s 148A(d) without considering petitioner’s responses is not valid: Delhi HC sets aside the Order [Read Order]")
![Dividend Income needs to treated as Exempt Income u/s.10(34), No Tax Liability: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Dividend-Income-Income-Tax-Liability-ITAT-taxscan.jpg "Dividend Income needs to treated as Exempt Income u/s.10(34), No Tax Liability: ITAT [Read Order]")
TDS Default cannot be alleged on Employee for Non-Remittance by Employer, Interest u/s 234 cannot be Levied: ITAT [Read Order]
In a significant ruling, the Income Tax Appellate Tribunal (ITAT), Chandigarh bench has held that the employee cannot be treated as “TDS defaulter” for the fault on the part of the employer who does...
![TDS Default cannot be alleged on Employee for Non-Remittance by Employer, Interest u/s 234 cannot be Levied: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/TDS-Employee-Non-Remittance-Employer-ITAT-TAXSCAN.jpeg "TDS Default cannot be alleged on Employee for Non-Remittance by Employer, Interest u/s 234 cannot be Levied: ITAT [Read Order]")
Deletion of Disallowance u/s 40(a) not valid in the Absence of Verification on Inclusion of Amount in Income: ITAT [Read Order]
The Income Tax Appellate Tribunal Ahmedabad “C” Bench has recently, while allowing an appeal filed by the Revenue, held that deletion of disallowance under section 40(a) is not valid in the absence...
![Deletion of Disallowance u/s 40(a) not valid in the Absence of Verification on Inclusion of Amount in Income: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Disallowance-Income-ITAT-taxscan.jpg "Deletion of Disallowance u/s 40(a) not valid in the Absence of Verification on Inclusion of Amount in Income: ITAT [Read Order]")