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No Legal or Factual Issue on Merits can be Argued or Re- Argued While Considering Rectification Application: ITAT [Read Order]

Taxscan Team

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...

Order u/s 148A(d) without considering petitioner’s responses is not valid: Delhi HC sets aside the...

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...

Deletion of Disallowance u/s 40(a) not valid in the Absence of Verification on Inclusion of Amount...

Withdrawal of Interest on Refund u/s 244 A(2) is beyond the Scope of Rectification u/s 154: ITAT Quashes Order [Read Order]

The Income Tax Appellate Tribunal (ITAT), Bench Mumbai, has recently in a writ petition filed before it, held that the withdrawal of interest on refund u/s 244 A (2), is beyond the scope of...

Rectification proceedings cannot be invoked by AO in case of Debatable Issues: ITAT [Read Order]

Rectification proceedings cannot be invoked by Assessing Officer (AO) in case of Debatable Issue, so was held by the Income Tax Appellate Tribunal (ITAT), New Delhi. The assessee, M/s. Avisha...

Sale Tax Incentive Subsidy and Excise Duty Incentive are Capital Receipt, not chargeable to Tax: ITAT [Read Order]

The sale tax incentive subsidy and excise duty incentive are capital receipt and not chargeable to tax, was ruled by the Delhi bench of the Income Tax Appellate Tribunal (ITAT). The assessee,...

Delay in Filling Appeal can't be condoned when Assessee failed to explain cause: ITAT [Read Order]

The Delhi bench of the Income Tax Appellate Tribunal (ITAT) held that the delay in filing an appeal can’t be condoned when the assessee failed to explain the cause. The Appellant was represented...

SBI cannot take a Defense of Scarcity of Advisors: ITAT imposes Cost of Rs. 1 Lakh for Late filing of TDS Statement [Read Order]

The Income Tax Appellate Tribunal (ITAT), Pune bench has held that State Bank of India (SBI) cannot take a defense of scarcity of advisors and imposes a cost of Rs. 1 lakh for late filing of Tax...

ITAT condones Delay of 4 Years in filing Rectification Application u/s 154 of Income Tax Act [Read Order]

The Jaipur bench of the Income Tax Appellate Tribunal (ITAT) has recently condoned a delay of four years in filing a rectification application under section 154 of the Income Tax Act, 1961 finding...

Disallowance can't be a 'Mistake' to be rectified u/s 154 of the Income Tax Act: ITAT [Read Order]

The Mumbai bench of the Income Tax Appellate Tribunal (ITAT), while allowing an appeal filed by the Union of India, held that a disallowance cannot be rectified through an application filed under...

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