What is e-Pay Tax?
Q1. What is e-Pay Tax? e-Pay Tax is an online facility by the Income Tax Department of India allowing taxpayers to pay direct taxes like Advance...
![Non-Filing of ITR due to Bonafide Misunderstanding: ITAT quashes Penalty u/s 270 of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/ITAT-Bangalore-ITAT-ITAT-Quashes-Income-Tax-Act-Income-Tax-Appellate-Tribunal-ITR-section-270-of-the-Income-Tax-Act-Non-Filing-of-ITR-Income-Tax-Return-Bonafide-TAXSCAN.jpg "Non-Filing of ITR due to Bonafide Misunderstanding: ITAT quashes Penalty u/s 270 of Income Tax Act [Read Order]")
![Failure to consider Total TDS deducted and Deposited: Delhi HC directs AO to grant TDS Credit in Compliance of ITAT’s direction [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Income-Tax-ITAT-Delhi-High-Court-Income-Tax-TDS-Credit-TAXSCAN.png "Failure to consider Total TDS deducted and Deposited: Delhi HC directs AO to grant TDS Credit in Compliance of ITAT’s direction [Read Order]")
![Deposit of TDS Deducted with Interest: Bombay HC quashes Criminal Proceedings against Directors [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Bombay-High-Court-TDS-Income-Tax-Income-Tax-Act-Criminal-Proceedings-against-Directors-Criminal-Proceedings-TAXSCAN.jpeg "Deposit of TDS Deducted with Interest: Bombay HC quashes Criminal Proceedings against Directors [Read Order]")
Insufficient Evidence to Prove Improvement Costs of Property: ITAT disallows Expense Claims [Read Order]
Income Tax Appellate Tribunal (ITAT), Ahmedabad “C” Bench, recently disallowed expense claims put forward by the appellant noting lack of proper evidence to support claims of cost incurred for...
![Insufficient Evidence to Prove Improvement Costs of Property: ITAT disallows Expense Claims [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/ITAT-Disallows-ITAT-Property-Expense-Claims-Income-Tax-Appellate-Tribunal-Prove-Improvement-Costs-ITAT-ahmedabad-taxscan.webp "Insufficient Evidence to Prove Improvement Costs of Property: ITAT disallows Expense Claims [Read Order]")
Major Relief to Deductors! No Higher TDS in Case of Death of Deductee/Collectee before 31 May 2024: CBDT issues Clarification [Read Circular]
The Central Board of Direct Taxes ( CBDT ) has relaxed provisions of TDS/TCS in event of death of deductee/collectee, before linkage of PAN and Aadhaar. In view of genuine difficulties being faced...
Axis Bank's ESOP Expenses Treated as Perquisites with TDS Deduction: ITAT allows Expenses u/s 37 [Read Order]
The Ahmedabad bench of the Income Tax Appellate Tribunal ( ITAT ), upholding the CIT(A)’s decision, allowed deduction for Axis Bank’s ESOP expenses under Section 37 of the Income Tax Act as it is...
![Axis Banks ESOP Expenses Treated as Perquisites with TDS Deduction: ITAT allows Expenses u/s 37 [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Income-Tax-Axis-Bank-ESOP-expenses-Axis-Bank-ESOP-expenses-Axis-Bank-ESOP-Section-37-Income-tax-act-TAXSCAN.jpg "Axis Banks ESOP Expenses Treated as Perquisites with TDS Deduction: ITAT allows Expenses u/s 37 [Read Order]")
Vi not Obligated to Deduct TDS on Non-Resident Telecom Operator Payments: Supreme Court [Read Judgement]
The Supreme Court has ruled that Vodafone India is not obligated to deduct income tax TDS ( tax Deduction at Source ) on payments made to the non-resident telecom operators. The bench also condoned...
ITAT Allows TDS Exemption for Technical Services Income Received from Abroad for Project Work u/s 9(1)(vii)(b) [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal ( ITAT ), set aside an assessment order as by the exception provided under Section 9(1)(vii)(b) of the Income Tax Act, 1961 where the income...
![ITAT Allows TDS Exemption for Technical Services Income Received from Abroad for Project Work u/s 9(1)(vii)(b) [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/ITAT-ITAT-Delhi-TDS-Exemption-TDS-Exemption-for-Technical-Services-TDS-income-from-abroad-tds-taxscan.jpg "ITAT Allows TDS Exemption for Technical Services Income Received from Abroad for Project Work u/s 9(1)(vii)(b) [Read Order]")
![LTCG on Sale of Shares by Mauritius Company Not Liable to Be Taxed in India: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/Itat-itat-news-Sale-of-Shares-Mauritius-Company-Not-Liable-tax-news-itat-on-ltcg-itat-about-ltcg-ltcg-about-Mauritius-Company-ltcg-news-taxscan.jpg "LTCG on Sale of Shares by Mauritius Company Not Liable to Be Taxed in India: ITAT [Read Order]")