![Commission to Foreign Agents for Overseas Services Not Taxable in India: ITAT Rules TDS Not Applicable [Read Order]](https://images.taxscan.in/h-upload/2025/11/03/500x300_2102008-itat-rules-commission-to-foreign-agents-tds-taxscan.webp "Commission to Foreign Agents for Overseas Services Not Taxable in India: ITAT Rules TDS Not Applicable [Read Order]")
Commission to Foreign Agents for Overseas Services Not Taxable in India: ITAT Rules TDS Not Applicable [Read Order]
The Chandigarh Bench of Income Tax Appellate Tribunal ( ITAT ) held that Tax Deducted at Source (TDS ) was not applicable on commission payments...
![Investment in Shares Merely Accretion of Bonus Shares: ITAT Confirms Section 11 Exemption for Tata Social Welfare Trust [Read Order]](https://images.taxscan.in/h-upload/2025/11/03/250x150_2101944-itat-mumbai-bonus-shares-tata-social-welfare-trust-taxscan.webp "Investment in Shares Merely Accretion of Bonus Shares: ITAT Confirms Section 11 Exemption for Tata Social Welfare Trust [Read Order]")
![Partners Accused of Creating 41 Fake Firms GST Scam: Punjab & Haryana HC Orders Release on Bail with Strict Conditions [Read Order]](https://images.taxscan.in/h-upload/2025/11/04/250x150_2102140-gst-scam-taxscan.webp "Partners Accused of Creating 41 Fake Firms GST Scam: Punjab & Haryana HC Orders Release on Bail with Strict Conditions [Read Order]")
![Refund Order Based on Omitted Rule 96(10) of CGST Rules Prima Facie Invalid: Calcutta HC Stays ₹1.96 Cr GST Demand [Read Order]](https://images.taxscan.in/h-upload/2025/11/03/250x150_2102045-refund-order-based-omitted-rule-9610-cgst-rules-prima-facie-invalid-calcutta-hc-gst-demand-txn.webp "Refund Order Based on Omitted Rule 96(10) of CGST Rules Prima Facie Invalid: Calcutta HC Stays ₹1.96 Cr GST Demand [Read Order]")
![GST Deficiency Memo must be Issued within 15 Days from Date of Refund Application: Delhi HC in Gameloft Software Case [Read Order]](https://images.taxscan.in/h-upload/2025/11/04/250x150_2102136-refund-application-taxscan.webp "GST Deficiency Memo must be Issued within 15 Days from Date of Refund Application: Delhi HC in Gameloft Software Case [Read Order]")
Relief to NHAI: ITAT Quashes Income Tax Penalty beyond 6 Months as Time-Barred & Unsustainable after Deletion of Quantum Addition [Read Order]
The Lucknow Bench “A” of the Income Tax Appellate Tribunal (ITAT) recently granted relief to the National Highways Authority of India (NHAI) by quashing a penalty of ₹10,61,318 imposed under...
![Relief to NHAI: ITAT Quashes Income Tax Penalty beyond 6 Months as Time-Barred & Unsustainable after Deletion of Quantum Addition [Read Order]](https://images.taxscan.in/h-upload/2025/11/03/500x300_2101992-itat-lucknow-nhai-relief-to-nhai-income-tax-penalty-taxscan.webp "Relief to NHAI: ITAT Quashes Income Tax Penalty beyond 6 Months as Time-Barred & Unsustainable after Deletion of Quantum Addition [Read Order]")
Reassessment Held Time-Barred: Delhi HC Says No Judicial Direction to Extend Limitation u/s 153(6), Terminates Reassessment [Read Order]
The Delhi High Court in a recent case has terminated reassessment proceedings for Assessment Year (AY) 2013–14, holding them to be time-barred under Section 153(2) of the Income Tax Act, 1961. ...
![Reassessment Held Time-Barred: Delhi HC Says No Judicial Direction to Extend Limitation u/s 153(6), Terminates Reassessment [Read Order]](https://images.taxscan.in/h-upload/2025/11/03/500x300_2102040-reassessment-time-barred-delhi-hc-judicial-direction-extend-limitation-us-1536-reassessment-txn.jfif "Reassessment Held Time-Barred: Delhi HC Says No Judicial Direction to Extend Limitation u/s 153(6), Terminates Reassessment [Read Order]")
Bona Fide and Debatable Claims No Ground for Penalty: ITAT Upholds Deletion of ₹271(1)(c) Levy on New India Assurance [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has dismissed the Revenue’s appeal against the deletion of penalty under Section 271(1)(c) of the Income Tax Act. The Tribunal...
![Bona Fide and Debatable Claims No Ground for Penalty: ITAT Upholds Deletion of ₹271(1)(c) Levy on New India Assurance [Read Order]](https://images.taxscan.in/h-upload/2025/11/04/500x300_2102122-new-india-assurance-taxscan.webp "Bona Fide and Debatable Claims No Ground for Penalty: ITAT Upholds Deletion of ₹271(1)(c) Levy on New India Assurance [Read Order]")
Delhi HC Dismisses Exporter’s Plea for IGST Refund, Holds Petition Not Maintainable Due to Concealment of Cancelled GST Registration [Read Order]
The Delhi High Court dismissed a writ petition seeking the release of Integrated Goods and Services Tax ( IGST ) refund along with interest and held that the plea was not maintainable due to the...
![Delhi HC Dismisses Exporter’s Plea for IGST Refund, Holds Petition Not Maintainable Due to Concealment of Cancelled GST Registration [Read Order]](https://images.taxscan.in/h-upload/2025/11/03/500x300_2102002-delhi-hc-exporters-plea-igst-refund-holds-petition-not-maintainable-due-concealment-of-cancelled-gst-registration-txn.webp "Delhi HC Dismisses Exporter’s Plea for IGST Refund, Holds Petition Not Maintainable Due to Concealment of Cancelled GST Registration [Read Order]")
ITAT Allows Tata Social Welfare Trust’s Deductions u/s 80G & 80GGA Despite Technical Filing Issues of ITR [Read Order]
The Mumbai bench of Income Tax Appellate Tribunal (ITAT) allowed Tata Social Welfare Trust’s claims for deductions under Sections 80G and 80GGA, despite technical issues in the filing of the...
![ITAT Allows Tata Social Welfare Trust’s Deductions u/s 80G & 80GGA Despite Technical Filing Issues of ITR [Read Order]](https://images.taxscan.in/h-upload/2025/11/03/500x300_2101951-tata-social-welfare-taxscan-2.webp "ITAT Allows Tata Social Welfare Trust’s Deductions u/s 80G & 80GGA Despite Technical Filing Issues of ITR [Read Order]")
Section 11(7) Amendment Not Retrospective: ITAT Allows Tata Social Welfare Trust’s Pre-Amendment Exemptions u/s 10(34) & 10(35) [Read Order]
The Mumbai bench of Income Tax Appellate Tribunal (ITAT) confirmed that Section 11(7), which limits alternative exemptions for charitable trusts, cannot be applied retrospectively. Tata Social...
![Section 11(7) Amendment Not Retrospective: ITAT Allows Tata Social Welfare Trust’s Pre-Amendment Exemptions u/s 10(34) & 10(35) [Read Order]](https://images.taxscan.in/h-upload/2025/11/03/500x300_2101967-tata-welfare-trust-taxscan-2.webp "Section 11(7) Amendment Not Retrospective: ITAT Allows Tata Social Welfare Trust’s Pre-Amendment Exemptions u/s 10(34) & 10(35) [Read Order]")