Aparna. M
Show Cause Notice u/s 74 of GST Act: An In-Depth Analysis
Section 74 of the Central Goods and Service Tax Act ( GST ), 2017 defines the adjudication notice under the Goods and Service Tax Act. Provisions in...
![Amount transferred from Current Account to Deposit Account to maintaining shortfall of Accounts cannot be consider Income of Assessee: ITAT deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/ITAT-Chennai-Income-tax-Tax-news-Current-account-transfer-Income-tax-assessment-taxscan.jpg "Amount transferred from Current Account to Deposit Account to maintaining shortfall of Accounts cannot be consider Income of Assessee: ITAT deletes Addition [Read Order]")
![Invalid Notice issued prior to Filing of ITR: ITAT quashes Assessment order [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/ITAT-income-tax-appellate-tribunal-ITR-filling-Invalid-notices-Invalid-notice-issues-TAXSCAN.jpg "Invalid Notice issued prior to Filing of ITR: ITAT quashes Assessment order [Read Order]")
![Benefit u/s 28(5) of Customs Act applicable if reduced Penalty of 15% of BCD Paid within 30 days of Receipt of SCN: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/CESTAT-CESTAT-delhi-custom-excise-service-tax-appellate-tribunal-Excise-SCN-TAXSCAN.jpg "Benefit u/s 28(5) of Customs Act applicable if reduced Penalty of 15% of BCD Paid within 30 days of Receipt of SCN: CESTAT [Read Order]")
![ITAT directs to verify Peak Credits in Undisclosed Bank Account of ICICI Bank [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/ITAT-Delhi-Income-tax-Tax-news-ICICI-Bank-Undisclosed-Bank-Account-taxscan.jpg "ITAT directs to verify Peak Credits in Undisclosed Bank Account of ICICI Bank [Read Order]")
Rejection of Registration of Trust due to Mismatch of Trust name in Legal Documents and PAN database: ITAT directs Re adjudication [Read Order]
The Ahmedabad bench of Income Tax Appellate Tribunal ( ITAT ) directed readjudication after finding that the CIT(Exemption) rejected the registration of trust due to mismatch of trust...
![Rejection of Registration of Trust due to Mismatch of Trust name in Legal Documents and PAN database: ITAT directs Re adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/readjudication-Rejection-of-registration-ITAT-ahmedabad-PAN-taxscan.jpg "Rejection of Registration of Trust due to Mismatch of Trust name in Legal Documents and PAN database: ITAT directs Re adjudication [Read Order]")
Payment received by Non Resident assessee from Indian Company for IUC cannot be taxed as Royalty in India u/s 9(1)(vi) of Act on absence of DTAA: ITAT [Read Order]
The Bangalore bench of Income Tax Appellate Tribunal (ITAT) held that payment received by the non resident assessee from an Indian Company for IUC could not be taxed as royalty in India under Section...
![Payment received by Non Resident assessee from Indian Company for IUC cannot be taxed as Royalty in India u/s 9(1)(vi) of Act on absence of DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/ROYALTY.jpg "Payment received by Non Resident assessee from Indian Company for IUC cannot be taxed as Royalty in India u/s 9(1)(vi) of Act on absence of DTAA: ITAT [Read Order]")
Typographical Error in Bills of Entry regarding Ambers of iRET Switches Imported: CESTAT deletes Penalty [Read Order]
The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) held that due to typographical error occurring in the bills of entry regarding Ambers of Internal Remote...
![Typographical Error in Bills of Entry regarding Ambers of iRET Switches Imported: CESTAT deletes Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/CESTAT-CESTATA-Delhi-iRET-Switches-Typographical-Error-Bills-iRET-Switches-Imported-CESTAT-News-Taxscan.jpg "Typographical Error in Bills of Entry regarding Ambers of iRET Switches Imported: CESTAT deletes Penalty [Read Order]")
ITD can't cure defect in Notice issued u/s 148 of Income Tax Act against Dead person by issuing Manual Notice in name of Legal Heir: ITAT quashes Reassessment Proceedings [Read Order]
The Bangalore bench of Income Tax Appellate Tribunal ( ITAT ) while quashing the reassessment proceedings held that the Income Tax Department could not cure defect in notice issued under...
![ITD cant cure defect in Notice issued u/s 148 of Income Tax Act against Dead person by issuing Manual Notice in name of Legal Heir: ITAT quashes Reassessment Proceedings [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/ITAT-ITAT-Bangalore-Reassessment-Proceedings-section-148-of-the-Income-Tax-Act-ITAT-quashes-Reassessment-Proceedings-Tax-News-Taxscan.jpg "ITD cant cure defect in Notice issued u/s 148 of Income Tax Act against Dead person by issuing Manual Notice in name of Legal Heir: ITAT quashes Reassessment Proceedings [Read Order]")
Failure to prove genuinity of Income from Agriculture Activities: ITAT upholds Addition [Read Order]
The Chennai bench of Income Tax Appellate Tribunal ( ITAT ) recently upheld the addition made by the assessing officer ue to failing to provide the genuine income from the agriculture activities. ...
![Failure to prove genuinity of Income from Agriculture Activities: ITAT upholds Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Income-tax-Tax-news-Agriculture-Income-tax-Agriculture-Activities-Income-Tax-taxscan.jpg "Failure to prove genuinity of Income from Agriculture Activities: ITAT upholds Addition [Read Order]")
Typographical Error in Bills of Entry regarding Ambers of iRET switches Imported: CESTAT deletes Penalty [Read Order]
The Bangalore Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) held that due to typographical error occurring in the bills of entry regarding Ambers of Internal Remote...
![Typographical Error in Bills of Entry regarding Ambers of iRET switches Imported: CESTAT deletes Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/CESTAT-Customs-excise-service-tax-Bills-of-entry-iRET-switches-TAXSCAN.jpg "Typographical Error in Bills of Entry regarding Ambers of iRET switches Imported: CESTAT deletes Penalty [Read Order]")
![Post Graduate Programme in Management provided by IIM is liable to Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/CESTAT-CESTAT-Bangalore-Post-Graduate-Programme-Service-Tax-Post-Graduate-Programme-in-Management-IIM-Tax-news-Taxscan.jpg "Post Graduate Programme in Management provided by IIM is liable to Service Tax: CESTAT [Read Order]")