Aparna. M
![Implementation of GST Orders Appealable till Constitution of GSTAT: Maharashtra GST Dept Issues Trade Circular [Read Circular]](https://www.taxscan.in/wp-content/uploads/2023/08/Implementation-of-GST-Orders-Appealable-Constitution-of-GSTAT-Maharashtra-GST-Dept-Issues-Trade-Circular-Taxscan.jpg "Implementation of GST Orders Appealable till Constitution of GSTAT: Maharashtra GST Dept Issues Trade Circular [Read Circular]")
Implementation of GST Orders Appealable till Constitution of GSTAT: Maharashtra GST Dept Issues Trade Circular [Read Circular]
On July 31, 2023, the Maharashtra Goods and Services Tax (GST) Department issued Circular No. 20 of 2023 to address the concerns arising from the...
![Interest Paid towards Excess Claim of Refund of Duty Drawback is not Penalty or Fine: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Interest-Paid-towards-Excess-Claim-of-Refund-Claim-of-Refund-of-Duty-Penalty-or-Fine-Excess-Claim-of-Refund-of-Duty-ITAT-Taxscan.jpg "Interest Paid towards Excess Claim of Refund of Duty Drawback is not Penalty or Fine: ITAT [Read Order]")
![CESTAT Quashes Demand of Excise Duty Imposed for Clandestine Manufacturing and Clearance of Cigarettes on Ground of Absence of Actual Manufacturer [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/CESTAT-Demand-Excise-Duty-Clandestine-Manufacturing-Clearance-Cigarettes-Ground-Absence-Actual-Manufacturer-taxscan.jpg "CESTAT Quashes Demand of Excise Duty Imposed for Clandestine Manufacturing and Clearance of Cigarettes on Ground of Absence of Actual Manufacturer [Read Order]")
![Absence of Continuity in action of AO and CIT(A): ITAT deletes Penalty imposed without sure about nature of Default [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Absence-Continuity-action-AO-CITA-ITAT-Penalty-TAXSCAN.jpg "Absence of Continuity in action of AO and CIT(A): ITAT deletes Penalty imposed without sure about nature of Default [Read Order]")
![Assessee cannot Question Power of Transferring Cases of Authorities from one Jurisdiction to Another: ITAT upholds Assessment Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/transferring-cases-of-authorities-from-one-jurisdiction-to-another-ITAT-upholds-assessment-order-transferring-cases-of-authorities-assessment-order-ITAT-taxscan.jpg "Assessee cannot Question Power of Transferring Cases of Authorities from one Jurisdiction to Another: ITAT upholds Assessment Order [Read Order]")
![Jewellery Gifted on Occasion of Marriage before Search Action: ITAT deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Jewellery-Gifted-Occasion-of-Marriage-Marriage-Search-Action-ITAT-deletes-addition-Addition-ITAT-Taxscan.jpg "Jewellery Gifted on Occasion of Marriage before Search Action: ITAT deletes Addition [Read Order]")
Receipts for AWS services /Cloud computing services rendered by Amazon to Indian Customers Not Taxable as FTS under Indo-US Treaty: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT) Delhi Bench held that the receipts for Amazon Web Services cloud computing services rendered by amazon to Indian customers are not taxable as Fee for...
![Receipts for AWS services /Cloud computing services rendered by Amazon to Indian Customers Not Taxable as FTS under Indo-US Treaty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Receipts-AWS-services-Cloud-computing-services-Amazon-Indian-Customers-Taxable-FTS-Indo-US-ITAT-TAXSCAN.jpg "Receipts for AWS services /Cloud computing services rendered by Amazon to Indian Customers Not Taxable as FTS under Indo-US Treaty: ITAT [Read Order]")
Issuing Notices u/s 153C of Income Tax Act shall be from Six AYs immediately Preceding A.Y: ITAT dismiss Appeal [Read Order]
The Income Tax Appellate Tribunal (ITAT) Delhi Bench while dismissing the appeal filed by the revenue held that issuing notices under Section 153C of Income Tax Act, 1961 should be from six...
![Issuing Notices u/s 153C of Income Tax Act shall be from Six AYs immediately Preceding A.Y: ITAT dismiss Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Issuing-Notices-Income-Tax-Act-shall-be-from-Six-AYs-immediately-Preceding-ITAT-dismiss-appeal-TAXSCAN.jpg "Issuing Notices u/s 153C of Income Tax Act shall be from Six AYs immediately Preceding A.Y: ITAT dismiss Appeal [Read Order]")
![Retaining Disallowance without Following Directions of DRP: ITAT directs Re adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Retaining-Disallowance-Following-Directions-of-DRP-ITAT-directs-Readjudication-TAXSCAN.jpg "Retaining Disallowance without Following Directions of DRP: ITAT directs Re adjudication [Read Order]")
ITAT deletes 5% disallowance out of repair and maintenance expenses claimed under Sanitation Segment [Read Order]
The Income Tax Appellate Tribunal (ITAT) Delhi Bench deleted the 5% disallowance made by the assessing officer out of repair and maintenance expenses claimed under the sanitation segment . The...
![ITAT deletes 5% disallowance out of repair and maintenance expenses claimed under Sanitation Segment [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/ITAT-disallowance-repair-maintenance-expenses-Sanitation-Segment-taxscan.jpg "ITAT deletes 5% disallowance out of repair and maintenance expenses claimed under Sanitation Segment [Read Order]")
Deduction u/s 54 of Income Tax Act not allowable as Capital Gain as is not Taxable in Current Assessment Year: ITAT directs to examine Previous A.Y [Read Order]
The Income Tax Appellate Tribunal (ITAT) Ahmedabad Bench while directing to examine previous year assessment regarding capital gain exemption held that deduction under Section 54 of Income Tax Act,...
![Deduction u/s 54 of Income Tax Act not allowable as Capital Gain as is not Taxable in Current Assessment Year: ITAT directs to examine Previous A.Y [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Deduction-Income-Tax-Act-Capital-Gain-Taxable-Current-Assessment-ITAT-taxscan.jpg "Deduction u/s 54 of Income Tax Act not allowable as Capital Gain as is not Taxable in Current Assessment Year: ITAT directs to examine Previous A.Y [Read Order]")
