![Disallowance u/s 37 of Income Tax Act: ITAT Allows Opportunity to Prove Genuineness of Payment [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/ITAT-Income-Tax-ITAT-Bangalore-Income-Tax-Appellate-Tribunal-TAXSCAN.jpg "Disallowance u/s 37 of Income Tax Act: ITAT Allows Opportunity to Prove Genuineness of Payment [Read Order]")
Disallowance u/s 37 of Income Tax Act: ITAT Allows Opportunity to Prove Genuineness of Payment [Read Order]
In a recent case, the Income Tax Appellate Tribunal, Bangalore ( ITAT ) has directed the Commissioner of Income-tax (Appeals), CIT(A)Â to restore and...
![TDS Violation Demand Order issued in name of Previous Company rectifiable u/s 292B of IT Act: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/Delhi-HC-Delhi-High-Court-TDS-Violation-TDS-Violation-Demand-TDS-TDS-Violation-Demand-Order-Violation-Demand-Order-Order-issued-taxscan.jpg "TDS Violation Demand Order issued in name of Previous Company rectifiable u/s 292B of IT Act: Delhi HC [Read Order]")
ITAT Condones 50-day Delay, Directs CIT(A) for Fresh Adjudication in Interest of Substantial Justice [Read Order]
The Bangalore Bench of Income Tax Appellate Tribunal ( ITAT ) condoned a 50-day delay in filing an appeal and directed the Commissioner of Income Tax (Appeals) [CIT(A)] for fresh adjudication in the...
![ITAT Condones 50-day Delay, Directs CIT(A) for Fresh Adjudication in Interest of Substantial Justice [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/ITAT-Income-Tax-Income-Tax-Appellate-Tribunal-Condones-Delay-taxscan.jpg "ITAT Condones 50-day Delay, Directs CIT(A) for Fresh Adjudication in Interest of Substantial Justice [Read Order]")
Karnataka HC Orders Income Tax Dept to Refund Full Amount with Interest to IBM India as per SC's Directive [Read Order]
In a recent ruling, the Karnataka High Court directed the Income Tax Department to refund the entire amount due, including interest, to IBM India Private Limited. This ruling was made to enforce...
![Karnataka HC Orders Income Tax Dept to Refund Full Amount with Interest to IBM India as per SCs Directive [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/Karnataka-High-Court-Income-Tax-Income-Tax-Dept-IBM-Supreme-Court-Tax-Refund-with-Interest-to-IBM-Taxscan.jpg "Karnataka HC Orders Income Tax Dept to Refund Full Amount with Interest to IBM India as per SCs Directive [Read Order]")
ITAT Rules Doctrine of Merger not applicable to Income Retained by CPC from Intimation u/s 143(1)(a) of Income Tax Act [Read Order]
The Kolkata Bench of Income Tax Appellate Tribunal ( ITAT ) ruled that the doctrine of merger did not apply to the income retained by the CPC in its intimation under Section 143(1)(a) of the Income...
![ITAT Rules Doctrine of Merger not applicable to Income Retained by CPC from Intimation u/s 143(1)(a) of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/ITAT-ITAT-Kolkata-Income-Tax-Income-Tax-Act-Section-1431a-of-Income-Tax-Act-Doctrine-of-Merger-Taxscan.jpeg "ITAT Rules Doctrine of Merger not applicable to Income Retained by CPC from Intimation u/s 143(1)(a) of Income Tax Act [Read Order]")
ITAT Rules VLCC Health Care Ltd.'s Revenue-Sharing Model Not Subject to TDS, Dismisses Revenue's Appeal [Read Order]
The Delhi Bench Of Income Tax Appellate Tribunal( ITAT )dismissed the Revenue's appeal against VLCC Health Care Ltd., ruling that the company's revenue-sharing model under its franchise agreement was...
![ITAT Rules VLCC Health Care Ltd.s Revenue-Sharing Model Not Subject to TDS, Dismisses Revenues Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/ITAT-Income-Tax-Income-Tax-Appellate-Tribunal-ITAT-Rules-TAXSCAN.jpg "ITAT Rules VLCC Health Care Ltd.s Revenue-Sharing Model Not Subject to TDS, Dismisses Revenues Appeal [Read Order]")
ITAT restores Matter to AO for Examination of Taxability of AMC Payments by Bharti Airtel Ltd. as FTS [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal(ITAT) restored the matter to the Assessing Officer (AO) for a detailed examination of the taxability of annual maintenance contract (AMC) payments...
![ITAT restores Matter to AO for Examination of Taxability of AMC Payments by Bharti Airtel Ltd. as FTS [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/ITAT-ITAT-Delhi-Income-Tax-Appellate-Tribunal-AO-Assessing-Officer-ITAT-Restores-Matter-AMC-annual-maintenance-contract-Fees-for-Technical-Services-TAXSCAN.jpg "ITAT restores Matter to AO for Examination of Taxability of AMC Payments by Bharti Airtel Ltd. as FTS [Read Order]")
![CBDT releases Revised TDS Rate Chart for AY 2025-26 [Download Rate Chart PDF]](https://www.taxscan.in/wp-content/uploads/2024/10/CBDT-TDS-TDS-Rate-Chart-TDS-Rate-Chart-for-AY-2025-26-Taxscan.jpg "CBDT releases Revised TDS Rate Chart for AY 2025-26 [Download Rate Chart PDF]")