Avinash Kurungot
Avinash Kurungot is a B.B.A. LL.B (Hons.) Graduate from Christ University, Bangalore. Following a stint in Civil Litigation, marking appearances across the High Court of Kerala and various sub-courts, he has channelled his skills towards developing engaging tax, finance and news content.
![Service Tax Refund Claim by GAIL India Ltd. Valid as wrongly levied ‘Additional Charges’ reimbursed to Customers as Credit Notes: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Service-Tax-CESTAT-Service-Tax-Refund-Customs-Excise-and-Service-Tax-Appellate-Service-Tax-claimed-taxscan.webp "Service Tax Refund Claim by GAIL India Ltd. Valid as wrongly levied ‘Additional Charges’ reimbursed to Customers as Credit Notes: CESTAT [Read Order]")
Service Tax Refund Claim by GAIL India Ltd. Valid as wrongly levied ‘Additional Charges’ reimbursed to Customers as Credit Notes: CESTAT [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal in a recent matter granted relief to GAIL India Ltd. proclaiming that...
![Amount paid by Employee to Employer in lieu of Waiver of Notice-Period Not Liable to Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Amount-paid-Employee-to-Employer-Waiver-of-Notice-Period-Service-Tax-CESTAT-TAXSCAN.jpg "Amount paid by Employee to Employer in lieu of Waiver of Notice-Period Not Liable to Service Tax: CESTAT [Read Order]")
![Failure to Respond to initial Service Tax SCN not Intention to Suppress Facts: Karnataka HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Karnataka-HC-Service-Tax-SCN-Karnataka-High-Court-Show-Cause-Notice-payment-of-Service-Tax-initial-Service-Tax-taxscan.jpg "Failure to Respond to initial Service Tax SCN not Intention to Suppress Facts: Karnataka HC [Read Order]")
Venture Capital Trust not a Juridical Person: Karnataka HC quashes Service Tax Demand [Read Order]
The Karnataka High Court in a recent Judgment disposed of 31 Central Excise Appeals pertaining to the same subject matter. The High Court ruled that Trust Funds cannot be categorized as a ‘Juridical...
![Venture Capital Trust not a Juridical Person: Karnataka HC quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Karnataka-High-Court-Karnataka-HC-Service-Tax-Demand-Venture-Capital-TAXSCAN.jpg "Venture Capital Trust not a Juridical Person: Karnataka HC quashes Service Tax Demand [Read Order]")
Exemption of Interest from Surplus Funds in Bank FDs allowable u/s 10AA of Income Tax Act for Exporters in SEZ: Karnataka HC [Read Order]
The Karnataka High Court in a recent decision permitted the Tax Exemptions availed by an Assessee on Surplus Funds parked in Fixed Deposits ( FDs ) of banks as per the stipulations of Section 10AA of...
![Exemption of Interest from Surplus Funds in Bank FDs allowable u/s 10AA of Income Tax Act for Exporters in SEZ: Karnataka HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Income-Tax-Income-Tax-Act-Karnataka-High-Court-SEZ-Exports-TAXSCAN.jpg "Exemption of Interest from Surplus Funds in Bank FDs allowable u/s 10AA of Income Tax Act for Exporters in SEZ: Karnataka HC [Read Order]")
Relief to MPhasis Ltd: Reasonable Time Limit u/s 201 of Income Tax Act applicable to Non-Residents, rules Karnataka HC [Read Order]
The Karnataka High Court ruled in a recent Income Tax Appeal before it, that limitation on the basis of ‘Reasonable Time Limit’ under Section 201 of the Income Tax Act, 1961 applies to Non-Residents...
![Relief to MPhasis Ltd: Reasonable Time Limit u/s 201 of Income Tax Act applicable to Non-Residents, rules Karnataka HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Relief-MPhasis-Ltd-Reasonable-Time-Limit-Income-Tax-Act-Non-Residents-Karnataka-HC-taxscan.jpg "Relief to MPhasis Ltd: Reasonable Time Limit u/s 201 of Income Tax Act applicable to Non-Residents, rules Karnataka HC [Read Order]")
Reassessment of Income u/s 153A impermissible without Incriminating Evidence: Karnataka HC upholds Deletion of Assessed Income [Read Order]
The Karnataka High Court recently held in an Income Tax Appeal that the provisions under Section 153A of the Income Tax Act, 1961 does not permit an Assessing Officer ( AO ) to reassess the income of...
![Reassessment of Income u/s 153A impermissible without Incriminating Evidence: Karnataka HC upholds Deletion of Assessed Income [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Income-Tax-Income-Tax-Appeal-Assessing-Officer-Reassessment-of-Income-TAXSCAN.jpg "Reassessment of Income u/s 153A impermissible without Incriminating Evidence: Karnataka HC upholds Deletion of Assessed Income [Read Order]")
Madras HC sets aside Suspension Order of Commercial Tax Officer, says E-way bills need not be verified in Person [Read Order]
The Madras High Court in a matter under its consideration clarified on the scope of responsibilities of a Commercial Tax Officer while issuing refunds of Input Tax Credit claimed by exporters. The...
Difference of Opinion: Judicial Member's View prevails over that of Technical Member, rules CESTAT [Read Order]
The Division Bench of the South Zonal Bench, Chennai, of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) was faced with a unusual scenario wherein the Judicial Member and Technical...
![Difference of Opinion: Judicial Members View prevails over that of Technical Member, rules CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/CESTAT-Judicial-Member-Technical-Member-South-Zonal-Bench-TAXSCAN.jpg "Difference of Opinion: Judicial Members View prevails over that of Technical Member, rules CESTAT [Read Order]")
Non-mentioning of Specific Limb in Income Tax Notice and Assessment Order by AO: ITAT deletes Penalty u/s 271(1)(c) [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal ( ITAT ) in a recent decision reaffirmed the need for ensuring clarity and avoiding all sorts of procedural ambiguity while issuing Notices and...
![Non-mentioning of Specific Limb in Income Tax Notice and Assessment Order by AO: ITAT deletes Penalty u/s 271(1)(c) [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/ITAT-ITAT-Mumbai-Income-Tax-Income-Tax-Notice-Income-Tax-Act-Assessment-Order-taxscan.jpg "Non-mentioning of Specific Limb in Income Tax Notice and Assessment Order by AO: ITAT deletes Penalty u/s 271(1)(c) [Read Order]")