Fathima Karama A.M
Supreme Court and High Court Weekly Round-Up
This weekly round-up analytically summarises the key stories related to the Supreme Court and High Court reported at Taxscan.in during the previous...
![Income from SAP and IT Support Services are not FTS as per Treaties: ITAT grants Relief to Netafim [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/ITAT-PE-DTAA-FTS-SAP-Taxscan.jpg "Income from SAP and IT Support Services are not FTS as per Treaties: ITAT grants Relief to Netafim [Read Order]")
![ITAT Quashes Re-Assessment Order against BSNL [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/ITAT-Re-Assessment-BSNL-Re-Assessment-Order-Income-Tax-Tax-Taxscan.jpg "ITAT Quashes Re-Assessment Order against BSNL [Read Order]")
![Capital Gain Exemption u/s 54F Allowable to Purchase of Undivided Share of Land: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Capital-Gain-Exemption-Purchase-of-Undivided-Share-of-Land-ITAT-Taxscan.jpg "Capital Gain Exemption u/s 54F Allowable to Purchase of Undivided Share of Land: ITAT [Read Order]")
![AO failed to Conduct Investigation regarding Cash Deposits during Demonetization Period: ITAT Upholds Revision Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/AO-Investigation-Cash-Deposits-Demonetization-Period-ITAT-Revision-Order-Taxscan.jpg "AO failed to Conduct Investigation regarding Cash Deposits during Demonetization Period: ITAT Upholds Revision Order [Read Order]")
Dumb Documents found from Third Party does not contain Assessee’s Name, No Addition u/s 153C: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) has held that no addition could be made under Section 153C of the Income Tax Act 1961 as the dumb documents found from the third party were...
![Dumb Documents found from Third Party does not contain Assessee’s Name, No Addition u/s 153C: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Dumb-Documents-Documents-Third-Party-Assessees-Name-Assessee-Addition-ITAT-Taxscan.jpg "Dumb Documents found from Third Party does not contain Assessee’s Name, No Addition u/s 153C: ITAT [Read Order]")
Interim Relief to AWS: ITAT Stays Recovery of Rs. 549 Crores towards Addition of Income from Cloud Computing Services [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has granted interim relief to Amazon Web Services (AWS) by staying recovery of Rs 549 Crores towards addition of income from cloud...
![Interim Relief to AWS: ITAT Stays Recovery of Rs. 549 Crores towards Addition of Income from Cloud Computing Services [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/AWS-ITAT-Addition-Income-Computing-Services-TAXSCAN.jpg "Interim Relief to AWS: ITAT Stays Recovery of Rs. 549 Crores towards Addition of Income from Cloud Computing Services [Read Order]")
No TDS on fee paid by Hindustan Aeronautics to CGTM France for availing Flight Test Services: ITAT [Read Order]
The Bangalore Bench of Income Tax Appellate Tribunal (ITAT) has held that no Tax Deducted at Source (TDS) shall be deducted on fee paid by Hindustan Aeronautics to CGTM France for availing flight...
![No TDS on fee paid by Hindustan Aeronautics to CGTM France for availing Flight Test Services: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/TDS-Hindustan-Aeronautics-CGTM-France-Services-ITAT-TAXSCAN.jpg "No TDS on fee paid by Hindustan Aeronautics to CGTM France for availing Flight Test Services: ITAT [Read Order]")
![Application of GAAR Provisions cannot take away Tax Benefits under DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Application-of-GAAR-GAAR-Tax-Benefits-DTAA-ITAT-Taxscan.jpg "Application of GAAR Provisions cannot take away Tax Benefits under DTAA: ITAT [Read Order]")
Disallowance of EPF shall be Added while Taxing 40% of Income from Tea Plantation Business as Business Income: ITAT [Read Order]
The Kolkata Bench of Income Tax Appellate Tribunal (ITAT) has held that the disallowance of Employment Provident Fund (EPF) shall be added while taxing 40% of income from tea plantation business...
![Disallowance of EPF shall be Added while Taxing 40% of Income from Tea Plantation Business as Business Income: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Disallowance-of-EPF-EPF-Income-from-Tea-Plantation-Business-Tea-Plantation-Business-Business-Income-ITAT-taxscan.jpg "Disallowance of EPF shall be Added while Taxing 40% of Income from Tea Plantation Business as Business Income: ITAT [Read Order]")
GST applicable on supply of Aluminium Foil Type Winding Inverter Duty Transformer and their part: AAAR [Read Order]
The Gujarat Appellate Authority for Advance Ruling (AAAR) has held that Goods and Service (GST) would be applicable on supply of aluminium foil type winding inverter duty transformer and their part. ...
![GST applicable on supply of Aluminium Foil Type Winding Inverter Duty Transformer and their part: AAAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/GST-supply-of-Aluminium-Foil-Type-supply-GST-on-supply-of-Aluminium-Foil-Aluminium-Foil-Winding-Inverter-Duty-Transformer-AAAR-taxscan.jpg "GST applicable on supply of Aluminium Foil Type Winding Inverter Duty Transformer and their part: AAAR [Read Order]")
Institutions set up to carry out functions entrusted by Municipality are Governmental Authority, attracts GST @18%: AAAR [Read Order]
The Karnataka Appellate Authority for Advance Rulings (AAAR) has upheld that the institutions set up to carry out functions entrusted by municipalities are governmental authority and attract a GST of...
![Institutions set up to carry out functions entrusted by Municipality are Governmental Authority, attracts GST @18%: AAAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Institutions-Municipality-Governmental-Authority-GST-AAAR-taxscan.jpeg "Institutions set up to carry out functions entrusted by Municipality are Governmental Authority, attracts GST @18%: AAAR [Read Order]")