Aparna. M
![Self Assessment cannot be modified during Refund Proceedings: CESTAT dismisses Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Witness-Central-Excise-Authorities-Cross-Examination-CESTAT-taxscan.jpg "Self Assessment cannot be modified during Refund Proceedings: CESTAT dismisses Appeal [Read Order]")
Self Assessment cannot be modified during Refund Proceedings: CESTAT dismisses Appeal [Read Order]
The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) while dismissing the appeal filed by the appellant held that...
![CESTAT upholds Penalty levied on misdeclaration of goods in order to avail ineligible drawback [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/CESTAT-CESTAT-upholds-Penalty-ineligible-drawback-CESTAT-updates-Customs-TAXSCAN.jpg "CESTAT upholds Penalty levied on misdeclaration of goods in order to avail ineligible drawback [Read Order]")
![Failure to examine Ownership and Leasehold Right of Property Sold on behalf of assessee: ITAT directs Readjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/ITAT-Income-tax-appellate-tribunal-income-tax-acts-ITAT-readjudication-cases-ITAT-readjudication-on-property-sale-TAXSCAN.jpg "Failure to examine Ownership and Leasehold Right of Property Sold on behalf of assessee: ITAT directs Readjudication [Read Order]")
![ITD Failure to consider receipts from Offshore Supplies as Income of PE: ITAT directs Readjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/ITAT-Delhi-ITAT-ITAT-directs-readjudication-tax-news-Taxscan-1.jpg "ITD Failure to consider receipts from Offshore Supplies as Income of PE: ITAT directs Readjudication [Read Order]")
![ITAT directs to Verify Real Intention of Trust regarding Purchase of Land for Construction of School Building [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/ITAT-land-for-construction-school-building-construction-companies-ITAT-orders-TAXSCAN.jpg "ITAT directs to Verify Real Intention of Trust regarding Purchase of Land for Construction of School Building [Read Order]")
ITAT upholds Cash Sales of Business of Trading of Gold/Silver Jewellery during Demonetisation Period were Bonafide [Read Order]
The two member bench of Delhi Income Tax Appellate Tribunal ( ITAT ) upheld that cash sales of business of trading of gold /silver jewelry during the demonetisation period were bonafide. The...
ITAT deletes Addition made u/s 69 of Income Tax Act without considering Evidence related Agreement of Sale [Read Order]
The two member bench of Delhi Income Tax Appellate Tribunal ( ITAT ) deleted the addition made under Section 69 of the Income Tax Act, 1961 without considering the evidence related to agreement of...
![ITAT deletes Addition made u/s 69 of Income Tax Act without considering Evidence related Agreement of Sale [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/ITAT-Income-tax-ITAT-Delhi-Section-69-of-the-Income-Tax-Act-tax-news-Taxscan.jpg "ITAT deletes Addition made u/s 69 of Income Tax Act without considering Evidence related Agreement of Sale [Read Order]")
ITAT allows Deduction claimed u/s 54F of Income Tax Act with respect all apartment units received pursuant to JDA [Read Order]
The two member bench of Bangalore Income Tax Appellate Tribunal ( ITAT ) allowed the deduction claimed under Section 54F of the Income Tax Act, 1961 with respect to all apartment units received...
![ITAT allows Deduction claimed u/s 54F of Income Tax Act with respect all apartment units received pursuant to JDA [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/ITAT-deduction-claimed-us-54F-of-Income-Tax-Act-apartment-units-received-pursuant-to-JDA-TAXSCAN.jpg "ITAT allows Deduction claimed u/s 54F of Income Tax Act with respect all apartment units received pursuant to JDA [Read Order]")
Failure to prove Ownership of Company with respect to Purchase Agreement of Land for Develop Property: ITAT upholds STCG from Transfer to Non Agriculture Land [Read Order]
The Mumbai bench of Income Tax Appellate Tribunal ( ITAT ) while upheld the Short Term Capital Gain ( STCG ) from the transfer of the non agriculture land observed that the assessee failed to prove...
![Failure to prove Ownership of Company with respect to Purchase Agreement of Land for Develop Property: ITAT upholds STCG from Transfer to Non Agriculture Land [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Failure-to-prove-ownership-Non-Agriculture-land-tax-updates-taxscan.jpg "Failure to prove Ownership of Company with respect to Purchase Agreement of Land for Develop Property: ITAT upholds STCG from Transfer to Non Agriculture Land [Read Order]")
Andhra Pradesh HC Dismisses revision petition filed by challenging order of Trial Court with respect to Property Tax Receipt [Read Order]
In a recent case, the Andhra Pradesh High Court dismissed a revision petition filed by challenging the order of trial court with respect to property tax receipt. The revision petition was filed by...
Appeal against order of ITAT by providing 100% deduction u/s 80IC of IT Act : HP HC dismisses application for condone 224 days delay [Read Order]
In a recent case, the Himachal Pradesh High Court while observing the appeal against the order of Income Tax Appellate Tribunal by providing the 100% deduction under Section 80IC of Income Tax...
![Appeal against order of ITAT by providing 100% deduction u/s 80IC of IT Act : HP HC dismisses application for condone 224 days delay [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Appeal-order-ITAT-deduction-us-80IC-of-IT-Act-HP-HC-TAXSCAN.jpg "Appeal against order of ITAT by providing 100% deduction u/s 80IC of IT Act : HP HC dismisses application for condone 224 days delay [Read Order]")
![Section 194C is not applicable on payments made by assessee Unless a charge is being determined: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/ITAT-Kolkata-Income-tax-appellate-tribunal-Section-194C-Income-tax-taxscan.jpg "Section 194C is not applicable on payments made by assessee Unless a charge is being determined: ITAT [Read Order]")