Judgement

The ITAT dismissed all four appeals filed by the Revenue and directed the AO to assess the accommodation entry turnover at 0.4%.

ITAT Upholds Taxation of Only Commission Income in Accommodation Entry Cases; Rejects Revenue's Appeal

ITAT upheld TDS liability on rent and legal expenses, ruling Sections 201 and 40(a)(ia) independent, granted partial relief to the assessee.

ITAT Upholds TDS Demand on Rent and Legal Expenses Ruling Sections 201 and 40(a)(ia) Operate Independently

ITAT restores the assessee’s Section 12A/12AB charitable registration, holding that authorities should assess only charitable objects, not detailed business activities.

ITAT Restores Section 12A Registration; Holds Authorities Must Focus Only on Objects, Not Business Activities

Considering the fact that the assessee did not get enough opportunity to present his case, the Tribunal restored the matter to the CIT(A) for fresh adjudication, subject to a cost payment of Rs 5,000.

ITAT Delhi Grants One More Opportunity to Assessee, Subject to Cost Payment

Notifications

CBDT has notified income tax exemption under Section 10(46) for the Tamil Nadu e-Governance Agency.

CBDT Notifies Income Tax Exemption for Tamil Nadu e-Governance Agency under Section 10(46)

Income tax exemption has been given by the Central Government using its power given under section 10 of the Income-tax Act, 1961.

Explore Our Blogs

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

ITAT Upholds Taxation of Only Commission Income in Accommodation Entry Cases; Rejects Revenue's Appeal

ITAT Upholds TDS Demand on Rent and Legal Expenses Ruling Sections 201 and 40(a)(ia) Operate Independently

ITAT Restores Section 12A Registration; Holds Authorities Must Focus Only on Objects, Not Business Activities

ITAT Delhi Grants One More Opportunity to Assessee, Subject to Cost Payment

CBDT Notifies Income Tax Exemption for Tamil Nadu e-Governance Agency under Section 10(46)

CBDT Grants Income Tax Exemption to Karnataka State Rural Livelihood Promotion Society