Aiswarya Krishnadas
![Residential Units are not Liable to Service Tax: CESTAT sets aside Service Tax Demand with Interest and Penalties [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Residential-units-Service-tax-CESTAT-CESTAT-Ahmedabad-Service-Tax-Demand-taxscan.jpg "Residential Units are not Liable to Service Tax: CESTAT sets aside Service Tax Demand with Interest and Penalties [Read Order]")
Residential Units are not Liable to Service Tax: CESTAT sets aside Service Tax Demand with Interest and Penalties [Read Order]
The Ahmedabad bench of the Customs Excise and Service Tax Appellate Tribunal ( CESTAT ) has set aside the service tax demand, along with interest and...
![Taxpayer is an agriculturalist presents Evidence of Land ownership by wife and children: ITAT deletes addition of 4.76 lakhs [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Taxpayer-agriculturalist-Evidence-of-Land-ownership-wife-and-children-ITAT-TAXSCAN.jpg "Taxpayer is an agriculturalist presents Evidence of Land ownership by wife and children: ITAT deletes addition of 4.76 lakhs [Read Order]")
![ITAT directs AO to Disallow Asian Paints Consulting Fee to Paid for Feasibility Study Report Extent Only for Home Improvement and Decor Business Expenditure [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Asian-Paints-Furnish-Necessary-Details-Claim-of-Sundry-Balances-Written-Off-ITAT-Documents-TAXSCAN.jpg "ITAT directs AO to Disallow Asian Paints Consulting Fee to Paid for Feasibility Study Report Extent Only for Home Improvement and Decor Business Expenditure [Read Order]")
![GST ITC Limited to Employers Cost for Canteen Facility, Excluding Employee Contributions: Gujarat AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/GST-GST-ITC-GST-ITC-Limited-Gujarat-AAR-Input-Tax-Credit-taxscan.jpg "GST ITC Limited to Employers Cost for Canteen Facility, Excluding Employee Contributions: Gujarat AAR [Read Order]")
Employer is Eligible to avail ITC on Rooftop Solar System with Installation & Commissioning u/s 17 (5) of CGST Act: Gujarat AAR [Read Order]
The Gujarat bench of the Authority for Advance Ruling ( AAR ) ruled that the employer was eligible to avail Input Tax Credit ( ITC ) on the rooftop solar system, along with its installation and...
![Employer is Eligible to avail ITC on Rooftop Solar System with Installation & Commissioning u/s 17 (5) of CGST Act: Gujarat AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/TAX-NEWS-Gujarat-AAR-CGST-Act-ITC-Rooftop-Solar-System-taxscan.jpg "Employer is Eligible to avail ITC on Rooftop Solar System with Installation & Commissioning u/s 17 (5) of CGST Act: Gujarat AAR [Read Order]")
Taxpayer Explains Source of Capital Enhancement in balance sheet: ITAT deletes addition of 89. 7 Lakhs u/s 68 of Income Tax Act [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) deleted the addition of 89.7 Lakhs under Section 68 of the Income Tax Act, 1961 after the taxpayer provided an explanation for the source...
![Taxpayer Explains Source of Capital Enhancement in balance sheet: ITAT deletes addition of 89. 7 Lakhs u/s 68 of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Income-Tax-Act-ITAT-Delhi-Section-68-of-the-Income-Tax-Act-TAXSCAN.jpg "Taxpayer Explains Source of Capital Enhancement in balance sheet: ITAT deletes addition of 89. 7 Lakhs u/s 68 of Income Tax Act [Read Order]")
Restaurant Service Supply Exclusively not Eligible for ITC exempting others Supplies: Gujarat AAR [Read Order]
The Gujarat bench of the Authority for Advance Ruling ( AAR ), ruled that restaurant service supplies are exclusively not eligible for Input Tax Credit ( ITC ), while other supplies remain exempted. ...
No GST on Supply of Imported Goods on High Seas Sale basis as it Cover under Entry 8(b) of Schedule 111 of CGST Act: Gujarat AAR [Read Order]
The Gujarat bench of the Authority for Advance Ruling (AAR), ruled that there was no Goods and Service Tax applicable on the supply of imported goods on a high seas sale basis, as it falls under...
![No GST on Supply of Imported Goods on High Seas Sale basis as it Cover under Entry 8(b) of Schedule 111 of CGST Act: Gujarat AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/tax-news-Imported-Goods-GST-updates-CGST-act-Gujarat-ARR-taxscan.jpg "No GST on Supply of Imported Goods on High Seas Sale basis as it Cover under Entry 8(b) of Schedule 111 of CGST Act: Gujarat AAR [Read Order]")
PVC Raincoats Classifiable under 'Overcoats, Raincoats, and Similar Articles' of First Schedule in Customs Tariff Act: Customs AAR
The Mumbai bench of the Customs Authority for Advance Ruling (AAR) ruled that the PVC raincoats are classifiable under the category of "Overcoats, Raincoats, and Similar Articles" as specified in the...
Building, Machinery Plant or Furniture not Exclusively used for Purpose of Business or Profession: ITAT disallows Depreciation Claim on Building [Read Order]
The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) disallowed the depreciation claim on any building, machinery, plant, or furniture not exclusively used for the purpose of business or...
![Building, Machinery Plant or Furniture not Exclusively used for Purpose of Business or Profession: ITAT disallows Depreciation Claim on Building [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/income-tax-ITAT-ITAT-Mumbai-Plant-machinery-taxscan.jpg "Building, Machinery Plant or Furniture not Exclusively used for Purpose of Business or Profession: ITAT disallows Depreciation Claim on Building [Read Order]")
AO Fails to Examine Correctness of Asian Paints' Earning Exempt Income Expenditure Claim: ITAT deletes Disallowance u/s 14 A r.w Rule 8D [Read Order]
The Mumbai bench of the Income Tax Appellate Tribunal ( ITAT ) deleted the disallowance under Section 14A of Income Tax Act, 1961 read with Rule 8D of the Income Tax Rule, 1962 as the Assessing...
![AO Fails to Examine Correctness of Asian Paints Earning Exempt Income Expenditure Claim: ITAT deletes Disallowance u/s 14 A r.w Rule 8D [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/ITAT-ITAT-Mumbai-income-tax-income-tax-acts-income-tax-rules.jpg "AO Fails to Examine Correctness of Asian Paints Earning Exempt Income Expenditure Claim: ITAT deletes Disallowance u/s 14 A r.w Rule 8D [Read Order]")