![Appeal failed in absence of Name of Assesee in Form 26AS: ITAT allows to Make Necessary Corrections [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Appeal-Name-Assesee-Form-26AS-ITAT-Necessary-Corrections-TAXSCAN.jpg "Appeal failed in absence of Name of Assesee in Form 26AS: ITAT allows to Make Necessary Corrections [Read Order]")
Appeal failed in absence of Name of Assesee in Form 26AS: ITAT allows to Make Necessary Corrections [Read Order]
The Kolkata bench of the Income Tax Appellate Tribunal (ITAT) allowed necessary corrections when the appeal failed in the absence of the name of the...
![Setback to EY: No TDS on Reimbursement of Salary on Cost to Cost basis, rules ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Setback-TDS-Reimbursement-Salary-Cost-Cost-ITAT-Taxscan-1.jpg "Setback to EY: No TDS on Reimbursement of Salary on Cost to Cost basis, rules ITAT [Read Order]")
![No TDS on Pre-paid Sim Card Sold on Discount charges u/s 40(a)(ia) if Relation between Assessee and Distributor is Principal to Principal: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/TDS-Pre-paid-Sim-Card-Discount-charges-Pre-paid-Sim-Card-Sold-on-Discount-charges-Relation-between-Assessee-and-Distributor-Assessee-Distributor-Principal-to-Principal-ITAT-taxscan.jpg "No TDS on Pre-paid Sim Card Sold on Discount charges u/s 40(a)(ia) if Relation between Assessee and Distributor is Principal to Principal: ITAT [Read Order]")
![No Obligation on Bank to Deduct TDS from Interests on FD Paid to Jammu Development Authority: J & K and Ladakh HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/No-Obligation-on-Bank-to-Deduct-TDS-from-Interests-on-FD-Bank-Deduct-TDS-from-Interests-on-FD-Paid-to-Jammu-Development-Authority-J-K-and-Ladakh-High-Court-TDS-Taxscan.jpg "No Obligation on Bank to Deduct TDS from Interests on FD Paid to Jammu Development Authority: J & K and Ladakh HC [Read Order]")
![Penalty u/s 271C for Non Deduction of TDS Not Leviable on Submission of Form 15G and 15H: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Penalty-Non-Deduction-of-TDS-Leviable-on-Submission-of-Form-15G-15H-ITAT-TAXSCAN.jpg "Penalty u/s 271C for Non Deduction of TDS Not Leviable on Submission of Form 15G and 15H: ITAT [Read Order]")
![TDS not Deductible on Commission Paid to Non-Resident Agent Overseas: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/TDS-Commission-Paid-Non-Resident-Agent-Overseas-Delhi-Highcourt-TDS-Not-Deductible-on-Commission-Paid-Commission-Paid-to-Non-Resident-Agent-Overseas-taxscan.jpg "TDS not Deductible on Commission Paid to Non-Resident Agent Overseas: Delhi HC [Read Order]")
4 Months 15 days shall be Taken as 5 Months for Interest Calculation of Late Deposit of TDS: ITAT [Read Order]
The Jaipur bench of the Income Tax Appellate Tribunal (ITAT) held that term month not to be considered as per British calendar month. The case are that the assessee company was engaged in business...
![4 Months 15 days shall be Taken as 5 Months for Interest Calculation of Late Deposit of TDS: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Interest-Calculation-of-Late-Deposit-of-TDS-TDS-Interest-Calculation-Interest-Late-Deposit-ITAT-Taxscan.jpg "4 Months 15 days shall be Taken as 5 Months for Interest Calculation of Late Deposit of TDS: ITAT [Read Order]")
Relief to Reliance Commercial Dealers: 10% TDS Applicable on Payment to FSII for for Availing Training of Pilots, rules ITAT [Read Order]
The Mumbai bench of the Income Tax Appellate Tribunal held that taxation rate is not to exceed 10% under Article 12 of the DTAA between India and France. The assessee is a company engaged in the...
![Relief to Reliance Commercial Dealers: 10% TDS Applicable on Payment to FSII for for Availing Training of Pilots, rules ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Relief-to-Reliance-Commercial-Dealers-TDS-Applicable-on-Payment-to-FSII-for-for-Availing-Training-of-Pilots-rules-ITAT-TAXSCAN.jpg "Relief to Reliance Commercial Dealers: 10% TDS Applicable on Payment to FSII for for Availing Training of Pilots, rules ITAT [Read Order]")
Receipts for AWS services /Cloud computing services rendered by Amazon to Indian Customers Not Taxable as FTS under Indo-US Treaty: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT) Delhi Bench held that the receipts for Amazon Web Services cloud computing services rendered by amazon to Indian customers are not taxable as Fee for...
![Receipts for AWS services /Cloud computing services rendered by Amazon to Indian Customers Not Taxable as FTS under Indo-US Treaty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Receipts-AWS-services-Cloud-computing-services-Amazon-Indian-Customers-Taxable-FTS-Indo-US-ITAT-TAXSCAN.jpg "Receipts for AWS services /Cloud computing services rendered by Amazon to Indian Customers Not Taxable as FTS under Indo-US Treaty: ITAT [Read Order]")
ITAT deletes 5% disallowance out of repair and maintenance expenses claimed under Sanitation Segment [Read Order]
The Income Tax Appellate Tribunal (ITAT) Delhi Bench deleted the 5% disallowance made by the assessing officer out of repair and maintenance expenses claimed under the sanitation segment . The...
![ITAT deletes 5% disallowance out of repair and maintenance expenses claimed under Sanitation Segment [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/ITAT-disallowance-repair-maintenance-expenses-Sanitation-Segment-taxscan.jpg "ITAT deletes 5% disallowance out of repair and maintenance expenses claimed under Sanitation Segment [Read Order]")
Nirma Ltd. entitles to Additional Compensation for Delay in Issuing Refund u/s 244A of Income Tax Act: ITAT [Read Order]
The Ahemdabad bench of the Income Tax Appellate Tribunal (ITAT) held that the amount of refund granted to the assessee, first, has to be adjusted against the interest payable to the assessee and thus...
![Nirma Ltd. entitles to Additional Compensation for Delay in Issuing Refund u/s 244A of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Nirma-0Ltd-Additional-Compensation-Delay-Refund-Income-Tax-Act-ITAT-taxscan.jpg "Nirma Ltd. entitles to Additional Compensation for Delay in Issuing Refund u/s 244A of Income Tax Act: ITAT [Read Order]")