Judgement

ITAT condoned a 690-day delay and deleted Rs 9.20 lakh in foreign travel and other expense disallowances while remanding a Rs 4.36 lakh Form 26AS mismatch for fresh verification.

ITAT Deletes Rs 6.42 Lakh Spousal Reimbursement Disallowance, Grants Relief on Rs 9.20 Lakh Foreign Travel Expenses

ITAT deleted the Rs 16.50 lakh disallowance under Section 40(a)(ia), holding that reimbursement of salary expenses to UPCU for its supervisory staff did not attract a TDS obligation.

ITAT Deletes Section 40(a)(ia) TDS Disallowance, Says UPCU Salary Reimbursement Does Not Attract TDS

ITAT remands Rs 6.73 lakh TDS credit dispute to the AO for fresh verification of Form 26AS receipts and expense reimbursements.

ITAT Restores TDS Credit Case After Finding Merit in Reimbursement Explanation

Mumbai ITAT remands the TDS credit dispute to the AO for verification of Form 26AS receipts and expense reimbursements.

ITAT Remands TDS Credit Dispute to AO, Directs Verification of Form 26AS Receipts and Expense Reimbursements

The AAR West Bengal rules hotel booking agent cannot exclude reimbursement from taxable value without contractual authorisation Under Rule 33


AAR Holds GST Applicable on Entire Hotel Booking Consideration as Applicant Fails Pure Agent Conditions

ITAT held that SBI cannot be treated as an assessee in default for non-deduction of TDS on foreign LTC reimbursements made in compliance with the Madras High Court's interim order.

Explore Our Blogs

Stay updated with the latest insights, tips, and industry trends from our experts

ITAT Deletes Rs 6.42 Lakh Spousal Reimbursement Disallowance, Grants Relief on Rs 9.20 Lakh Foreign Travel Expenses

ITAT Deletes Section 40(a)(ia) TDS Disallowance, Says UPCU Salary Reimbursement Does Not Attract TDS

ITAT Restores TDS Credit Case After Finding Merit in Reimbursement Explanation

ITAT Remands TDS Credit Dispute to AO, Directs Verification of Form 26AS Receipts and Expense Reimbursements

AAR Holds GST Applicable on Entire Hotel Booking Consideration as Applicant Fails Pure Agent Conditions

ITAT Deletes TDS Demand Against SBI on Foreign LTC Reimbursements, Cites Madras High Court Interim Order